• Exemptions within the EU
Although the following countries* are territories of the European Union under customs law, they are subject to different VAT and customs regulations, which is why the consignment
must be accompanied by additional documents. The same customs regulations apply as for shipments within EFTA states and third countries.
Denmark: Faroe Islands and Greenland
Germany: Büsingen and Helgoland Island
Finland: Aland Islands
France: Saint-Barthélemy, Saint Pierre et Miquelon, French Polynesia, New Caledonia, Wallis & Furtuna, French Southern and Anarctic Territories. South and Anarctic regions
Greece: Mount Athos
Italy: Campione d'Italia, Livigno, part of Lake Lugano, San Marino, Vatican City
Netherlands: Aruba, Bonaire, Curacao, Saba, Sint Eustatius, Sint Maarten
Portugal: Madeira, Azores
Spain: Balearic Islands, Canary Islands, Ceuta, Melilla
Cyprus: Akrotiri, Dhekalia
*The list provided is non-exhaustive.