We have a vessel which traveled from Las Palmas (Spain) to Fort de France (Martinique). Is this for EU ETS a 100% voyage or a 50% voyage, as Martinique is officially France, but an outermost region?

This is what the FAQ from the European Commission website tells us, concerning outermost regions: until 31 December 2030, shipping companies are not obliged to surrender allowances for emissions released from voyages between a port located in an outermost region of an EU Member State and a port located in the same EU Member State (e.g. Lanzarote-Valencia), including voyages between ports within an outermost region (e.g. Lanzarote-Fuerteventura) and voyages between ports in the outermost regions of the same EU Member State (Guadeloupe, Martinique). In addition, shipping companies are not obliged to surrender allowances in respect of emissions released within the ports in relation to such voyages. So in short: if a voyage initiates from a EU member state and end with a port call in an outermost region of another member state, then the voyage is 50% EU-ETS scope.