Martinique is a region and department of France—and administrative subdivision of the same type as those in the French mainland, differing only in that the the top two levels of subdivision (region and department) are coextensive rather than nested in Martinique and the other overseas region/departments.
The EU shares a border with the UK (island of Ireland) and the UK also has lower rates: just drive a truck over the border.
More 'funny': Diego Garcia (officially British Indian Ocean Territory).
An island in the Indian Ocean whose only inhabitants are UK and US military personnel.
* https://en.wikipedia.org/wiki/Diego_Garcia
* https://www.cnbc.com/2025/04/03/5-bizarre-locations-hit-by-t...
It might actually be ha-ha funny if this wasn't creating havoc on international commerce and people's lives.