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

The Netherlands

Territories not covered by EU rules

Åland Islands

Channel Islands

Andorra

DOM

Büsingen

Gibraltar

Canary Islands

Heligoland

Campione D'italia

Isle of Man

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