The European Union excise territory
In principle, the excise territory is the same as the territory of the EU member states. The excise territory of the EU is not, however, identical with the customs territory of the Community. Some of the 27 member states have special cases, the reasons for which lie in historical, economic, or geographical circumstances.
The following 27 states are members of the European Union:
- Austria
- Belgium
- Bulgaria
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Ireland
- Italy
- Latvia
- Lithuania
- Luxembourg
- Malta
- Netherlands
- Poland
- Portugal
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
These "third territories" are not part of EU excise territory:
- the Åland islands, belonging to the Republic of Finland
- Heligoland and the district of Büsingen belonging to the Federal Republic of Germany
- the overseas departments (Martinique, Guadeloupe, Réunion and French Guiana) belonging to the French Republic
- Livigno, Campione d'Italia and the Italian waters of Lake Lugano belonging to the Italian Republic
- the Faroe Islands and Greenland belonging to the Kingdom of Denmark
- Mount Athos, belonging to the Republic of Greece
- Ceuta and Melilla, and the Canary Islands belonging to the Kingdom of Spain
- Although the entire Island of Cyprus is part of EU excise territory, for the northern (Turkish) part of the island, application of the acquis communitaire (for example, EU legislation) has been suspended.
These special cases mean that when entering Germany from the Canary Islands, for example, only the smaller third-country travel allowance applies to products subject to excise duty such as alcohol or cigarettes.
At the same time there are territories that for excise purposes are treated as if they were part of EU excise territory:
- The Principality of Monaco
- San Marino
The relevant provisions are laid down in Articles 5 and 6 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (known as the System Directive).