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.