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 |
| Czech Republic | yes | yes |
| Denmark | yes |
yes |
| Estonia | yes | yes |
| Finland | yes | yes |
| -- The Åland Islands | yes | no |
| 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 |
| -- Campione d'Italia | yes | no |
| -- Livigno and Campione d'Italia | no | no |
| -- the Italian waters of Lake Lugano | yes | no |
| Latvia |
|
|
| 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 |
| States and territories outside the EU | included in the customs territory of the EU |
included in the fiscal territory of the EU |
| the Faroe Islands | no | no |
| Greenland | no | no |
| Monaco | yes | See °) and °°) |
| Northern Ireland | yes | yes (only in trade in goods) |
| 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 covers most of the trade in industrial products. However, the customs union does not concern basic agricultural products referred to in the so-called annex to the Treaty of Amsterdam. Trade in them is regulated by the decision on the trade regime for agricultural products of the year 1998. Furthermore, the customs union does not concern certain coal and steel products that are subject to the treaty establishing the European Coal and Steel Community (ECSC).
°) 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 Principality of Monaco shall not be regarded, for the purposes of the application of the Directive, as a third country.
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.
°°) 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,
- San Marino are treated as transactions originating in or intended for the Italian Republic.
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