- List of EU countries
- EU countries
- Exceptional areas
List of EU countries
The European Union (EU) recognises 3 different areas for customs and tax purposes:
- a customs area
- an excise area
- a VAT area
The list of EU countries indicates per area:
- whether it is compulsory to have a document at the time of departure
- whether or not the area is in the VAT and/or excise area
- which customs documents and excise forms you will need
Imports from exceptional areas
If you import goods from an exceptional area of the EU, you have to comply with the rules for importing from a non EU country. The situation regarding exceptional areas may differ:
- The exceptional area is part of the geographic territory of the EU and the customs area.
The area does not belong to the excise area and/or the VAT area of the EU. - The exceptional area does not belong to the geographic territory of the EU. The area is part of:
- the customs area and/or
- the excise area and/or
- the VAT area of the EU - Exceptional areas can form a customs union with the EU.
Further information on each exceptional areas can be found in the list on our website.
