Territorial status of EU countries and certain territories
The tables underneath detail the EU member countries and particular territories and whether they adhere to or are exempt from the EU’s customs, VAT, and excise regulations.
| EU Country / Territories | Is it an EU Territory? | Do Customs Rules apply? | Do VAT Rules apply? | Do Excise Rules apply? |
|---|---|---|---|---|
| Austria | Yes | Yes | Yes | Yes |
| Belgium | Yes | Yes | Yes | Yes |
| Bulgaria | Yes | Yes | Yes | Yes |
| Croatia | Yes | Yes | Yes | Yes |
| Cyprus | 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 |
| Other Countries or Territories | Specific Rules | Do EU Treaties Apply? | Do Customs Rules Apply? | Do VAT Rules Apply? | Do Excise Rules Apply? |
|---|---|---|---|---|---|
| Monaco | Treated as a territory of France for customs, VAT, and excise purposes | No | Yes | Yes | Yes |
| San-Marino | Treated as a territory of Italy for customs and excise purposes | No | Yes | No | Yes |
| UK Sovereign Base Areas of Akrotiri and Dhekelia | Treated as territory of Cyprus for customs, VAT, and excise purposes | No | Yes | Yes | Yes |
| Gibraltar | No | No | No | No | |
| Andorra | No | No | No | No | |
| Vatican City | No | No | No | No | |
| Northern Ireland | Treated as a territory of the EU for customs, VAT (for goods only) and excise purposes | No | Yes | Partly, Goods only | Yes |