• 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.