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.

                            

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