Territorial Scope

The tables below provide a list of the EU countries and certain territories where EU rules regulating customs, VAT and excise duties apply or do not apply.

EU countries

The following tables also cover territories related to EU countries.

EU country / Territories related with EU countries	Territory of the EU	Customs rules apply	VAT rules apply	Excise rules apply
Austria	yes	yes	yes	yes
Belgium	yes	yes	yes	yes
Bulgaria	yes	yes	yes	yes
Croatia	yes	yes	yes	yes
Cyprus¹	yes	yes	yes	yes
Czech Republic	yes	yes	yes	yes
Denmark	yes	yes	yes	yes
Denmark / Faroe Islands	no	no	no	no
Denmark / Greenland	no	no	no	no
Estonia	yes	yes	yes	yes
Finland	yes	yes	yes	yes
Finland / The Åland Islands	yes	yes	no	no
France	yes	yes	yes	yes
France / French overseas territories	no	no	no	no
France / Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin	yes	yes	no	no
Germany	yes	yes	yes	yes
Germany / The Island of Heligoland	yes	no	no	no
Germany / The territory of Büsingen	yes	no	no	no
Greece	yes	yes	yes	yes
Greece / Mount Athos	yes	yes	no	yes
Hungary	yes	yes	yes	yes
Ireland	yes	yes	yes	yes
Italy	yes	yes	yes	yes
Italy / Livigno	yes	no	no	no
Italy / Campione d'Italia	yes	yes	no	yes
Italy / The Italian waters of Lake Lugano	yes	yes	no	yes
Latvia	yes	yes	yes	yes
Lithuania	yes	yes	yes	yes
Luxembourg	yes	yes	yes	yes
Malta	yes	yes	yes	yes
Netherlands	yes	yes	yes	yes
Netherlands / Netherlands Antilles	no	no	no	no
Poland	yes	yes	yes	yes
Portugal	yes	yes	yes	yes
Portugal / Azores	yes	yes	yes	yes
Portugal / Madeira	yes	yes	yes	yes
Romania	yes	yes	yes	yes
Slovakia	yes	yes	yes	yes
Slovenia	yes	yes	yes	yes
Spain	yes	yes	yes	yes
Spain / Ceuta	yes	no	no	no
Spain / Melilla	yes	no	no	no
Spain / The Canary Islands	yes	yes	no	no
Sweden	yes	yes	yes	yes

¹ As defined in the provisions of the 2003 Act of Accession.
² EU Treaties apply to a limited extent as set out in Article 355(5)(c) TFEU.

Other countries/territories

Other countries or territories	Specific rules	EU Treaties apply	Customs rules apply	VAT rules apply	Excise rules apply
Monaco	Treated as territory of France for customs, VAT and excise purposes	no	yes	yes³	yes³
San-Marino	Treated as territory of Italy for customs and excise purposes	no	yes	no	yes³
UK Sovereign Base Areas of Akrotiri and Dhekelia	Treated as territory of Cyprus for customs, VAT and excise purposes	no⁴	yes	yes³	yes³
Gibraltar	...	no	no	no	no
Andorra	...	no	no	no	no
Vatican City	...	no	no	no	no
Northern Ireland	Treated as territory of the EU for customs, VAT (for goods only) and excise purposes	no	yes	Partly goods only	yes

³ Rules only apply for transactions to and from these countries or territories.
⁴ EU Treaties apply to a limited extent as set out in Article 355(5)(b) TFEU.

EU territories not covered by EU VAT rules

Which VAT applies to goods arriving from EU territories not covered by EU VAT rules?

Which VAT applies to goods leaving to EU territories not covered by EU VAT rules?

Which VAT rules apply in the territories not covered by EU rules?

Which VAT rules apply in Northern Ireland?