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Member States and tax territories

Here is the list of the current 27 Member States of the European Union.
In principle, free movement of goods and services exists between all of these countries, taking into account certain restrictions imposed by law such as import with regard to:

  • excise goods (tobacco, alcohol, energy products, coffee and non-alcoholic beverages)
  • money and securities
  • cars and motorcycles
  • pets
  • weapons, ammunition, narcotics
  • Cites (prohibited fauna and flora)

Within the territory of the EU, there are also a number of areas with a special tax status, in which different rules apply with regard to VAT, excise or import duties.

The best-known example is the Canary Islands, which are politically part of Spain, but because of their special status, goods imported from there have not yet been cleared for VAT and, in the relevant case, excise duties. Travellers will therefore have to pay VAT, and possibly excise duties, when bringing along goods or excise goods in excess of the permitted exemptions.

The list of exempted territories can be found at the bottom of the page.

European Member States

Austria France Poland
Belgium Greece Portugal
Bulgaria Hungary Romania
Croatia Ireland Slovenia
Cyprus Italy Slovakia
Denmark Latvia Spain
Germany Lithuania Sweden
Estonia Luxembourg The Czech Republic
Finland Malta Zweden

Territories not covered by EU rules

Åland Islands Channel Islands Livigno
Andorra DOM Melilla
Büsingen Gibraltar Monaco
Canary Islands Heligoland Mountain Athos
Campione D'italia Isle of Man San Marino
Ceuta Lake Lugano

During the Brexit transitional period, the rules for European Member States temporarily apply to traffic with the United Kingdom. At the time of publication, this exception will cease to apply on 1 January 2021.