EU customs and fiscal territory

EU countries and their territories	included in the customs territory of the EU	included in the fiscal territory of the EU
Austria	yes	yes
Belgium	yes	yes
Bulgaria	yes	yes
Croatia	yes	yes
Cyprus	yes	yes
-- Northern Cyprus	no	no
Czech Republic	yes	yes
Denmark	yes	yes
Estonia	yes	yes
Finland	yes	yes
-- The Åland Islands	yes	yes
France	yes	yes
-- overseas departments Guadeloupe, French Guyana, Martinique, Reunion, Mayotte	yes	no
-- other overseas departments and territories: Saint Pierre-et-Miquelon, New Caledonia, Wallis and Futuna, French Polynesia, the French territories in Australia and Antarctica	no	no
Germany	yes	yes
-- Heligoland and Büsingen	no	no
Greece	yes	yes
-- Mount Athos	yes	no
Hungary	yes	yes
Ireland	yes	yes
Italy	yes	yes
-- Livigno and Campione d'Italia	no	no
-- the Italian waters of Lake Lugano	no	no
Latvia	yes	yes
Lithuania	yes	yes
Luxembourg	yes	yes
Malta	yes	yes
The Netherlands (The territories in Europe)	yes	yes
Portugal	yes	yes
Poland	yes	yes
Romania	yes	yes
Slovakia	yes	yes
Slovenia	yes	yes
Spain	yes	yes
-- the Canary Islands	yes	no
-- Ceuta and Melilla	no	no
Sweden	yes	yes
the United Kingdom of Great Britain and Northern Ireland	yes	yes
-- Gibraltar	no	no
States and territories outside the EU	included in the customs territory of the EU	included in the fiscal territory of the EU
the Channel Islands	yes	no
the Faroe Islands	no	no
Greenland	no	no
the Isle of Man	yes	See °) and °°)
Monaco	yes	See °) and °°)
the Vatican	no	no
States and territories outside the EU	forms a customs union with the EU	included in the fiscal territory of the EU
Andorra *)	yes (concerning chapters 25–97)	no
San Marino **)	yes (except chapters 72 and 73)	included in the excise duty territory °°); not included in the value added tax territory
Turkey ***)	yes	no

The customs territory of the Union is defined in Article 4 of the Union Customs Code.

*) The EC and Andorra established a customs union in 1990 concerning the trade of goods belonging to chapters 25–97 of the Harmonized System (HS). The Community transit procedure was extended to the trade of these goods in 1996. The export and import of goods belonging to chapters 1–24 of the HS is still comparable with the export and import by countries outside the Union.

**) The EC and San Marino signed a temporary agreement on trade and on a customs union in 1992. The customs union concerns goods in chapters 1-97 of the common customs tariff, except for goods in chapters 72 and 73 of the HS, which are subject to the treaty establishing the European Coal and Steel Community (so called ECSC products). Regulations applied on goods transports between the Community and San Marino were agreed on in the EEC-San Marino Cooperation Committee in 1992.

***) The EC and Turkey have established a customs union, which entered into force in its entirety in 1996. The customs union concerns all goods except for basic agricultural products and products that are subject to the treaty establishing the European Coal and Steel Community.

°) According to Article 7(1) of the Council Directive 2006/112/EC (VAT Directive), in view of the conventions and treaties concluded with France, the United Kingdom and Cyprus respectively, the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be regarded, for the purposes of the application of this Directive, as third countries. According to Article 7(2), however, Member States shall take the measures necessary to ensure that transactions originating in or intended for:

• the Principality of Monaco are treated as transactions originating in or intended for France,
• the Isle of Man are treated as transactions originating in or intended for the United Kingdom, and
• the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for Cyprus.

°°) According to Article 2(4) of the Directive 92/12/EEC (System Directive), the Member States shall take the necessary measures to ensure that transactions originating in or intended for:

• the Principality of Monaco are treated as transactions originating in or intended for the French Republic,
• Jungholz and Mittelberg (Kleines Walsertal) are treated as transactions originating in or intended for the Federal Republic of Germany,
• the Isle of Man are treated as transactions originating in or intended for the United Kingdom of Great Britain and Northern Ireland,
• San Marino are treated as transactions originating in or intended for the Italian Republic.