Customs territories

EU customs and fiscal territory

The customs territory and the fiscal territory of the European Union are two different concepts.

Within the customs territory of the Union, a common customs and trade policy is applied in relations with countries outside the EU. This means that, as a rule, the same customs duties are levied on imports and exports in all the EU countries, and that the same trade policy measures, such as quotas or other import restrictions, are applied to goods imported from outside the EU.

In the fiscal territory of the European Union, the Union legislation on harmonised indirect taxation, i.e. VAT and excise duties, is applied, incorporated in the national VAT and excise legislation of the Member States. Apart from harmonised excise duties there are also national excise duties, which the Union legislation does not concern. Harmonisation means standardisation of the taxation within the fiscal territory of the Union.

A customs union refers to a union established by states, where the member states have a common trade policy. In the area of a customs union, common customs duties are applied, but the customs formalities have not been abolished, unlike in the customs territory of the Union.

The map or the menu allows you to check which countries are part of the customs territory and the fiscal territory of the EU and which countries are part of the customs territory but not the fiscal territory. The menu also provides a list of countries that are part of the EU, EEA, EFTA and Schengen.

  • EU countries
    • EU’s customs and fiscal territory
    • Countries and territories that are in a customs union with the EU
    • Countries and territories that are part of the customs territory but not
  • EEA countries
  • Schengen countries
  • EFTA countries
  • Common Transit Area

                            

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Customs Information Service, Private customers
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