EU customs and tax territories

An overview of the customs and tax territories of the European Union in a clear form, also listed in the table, also with reference to the legislation
 
The European Union is a customs union with the elimination of controls on the movement of goods at internal borders between Member States. Currently, the number of Member States is 28 and the last Member State that has become a part of the European Union is the Republic of Croatia since 1.7.2013.
 
The customs union began to function meaningfully from 1 January 1993, and its construction began in fact when the ECSC was set up by six Member States for its birth. This was also the beginning for the functioning of the single market within the European Union, which is based on the functioning of the customs union.
 
Customs legislation precisely defines the customs territory of the European Union in Article 4 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council. Regulation (EC) No 952/2013 establishing the Union Customs Code.
 
Article 4
 
Customs territory
 
1. The customs territory of the Union shall comprise the following territories, including their territorial waters, inland waters and airspace:
the territory of the Kingdom of Belgium,
the territory of the Republic of Bulgaria,
the territory of the Czech Republic,
the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,
the territory of the Federal Republic of Germany, except the island of Helgoland and the territory of Büsingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),
the territory of the Republic of Estonia,
the territory of Ireland,
the territory of the Hellenic Republic,
the territory of the Kingdom of Spain, except Ceuta and Melilla,
the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,
the territory of the Republic of Croatia,
the territory of the Italian Republic, with the exception of Livigno and Campione d’Italia and the coastal waters of Lake Lugano, situated between the shore and the political border of the territory between Ponte Tresa and Porto Ceresio,
the territory of the Republic of Cyprus in accordance with the provisions of the 2003 Act of Accession,
the territory of the Republic of Latvia,
the territory of the Republic of Lithuania,
the territory of the Grand Duchy of Luxembourg,
the territory of Hungary,
the territory of Malta,
the territory of the Kingdom of the Netherlands in Europe,
the territory of the Republic of Austria,
the territory of the Republic of Poland,
the territory of the Portuguese Republic,
the territory of Romania,
the territory of the Republic of Slovenia,
the territory of the Slovak Republic,
the territory of the Republic of Finland,
the territory of the Kingdom of Sweden, and
the territory of the United Kingdom of Great Britain and Northern Ireland and the Channel Islands and the Isle of Man.
An overview of the customs and tax territories of the European Union in a clear form, also listed in the table, also with reference to the legislation
 
The European Union is a customs union with the elimination of controls on the movement of goods at internal borders between Member States. Currently, the number of Member States is 28 and the last Member State that has become a part of the European Union is the Republic of Croatia since 1.7.2013.
 
The customs union began to function meaningfully from 1 January 1993, and its construction began in fact when the ECSC was set up by six Member States for its birth. This was also the beginning for the functioning of the single market within the European Union, which is based on the functioning of the customs union.
 
Customs legislation precisely defines the customs territory of the European Union in Article 4 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council. Regulation (EC) No 952/2013 establishing the Union Customs Code.
 
Article 4
 
Customs territory
 
1. The customs territory of the Union shall comprise the following territories, including their territorial waters, inland waters and airspace:
the territory of the Kingdom of Belgium,
the territory of the Republic of Bulgaria,
the territory of the Czech Republic,
the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,
the territory of the Federal Republic of Germany, except the island of Helgoland and the territory of Büsingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),
the territory of the Republic of Estonia,
the territory of Ireland,
the territory of the Hellenic Republic,
the territory of the Kingdom of Spain, except Ceuta and Melilla,
the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,
the territory of the Republic of Croatia,
the territory of the Italian Republic, with the exception of Livigno and Campione d’Italia and the coastal waters of Lake Lugano, situated between the shore and the political border of the territory between Ponte Tresa and Porto Ceresio,
the territory of the Republic of Cyprus in accordance with the provisions of the 2003 Act of Accession,
the territory of the Republic of Latvia,
the territory of the Republic of Lithuania,
the territory of the Grand Duchy of Luxembourg,
the territory of Hungary,
the territory of Malta,
the territory of the Kingdom of the Netherlands in Europe,
the territory of the Republic of Austria,
the territory of the Republic of Poland,
the territory of the Portuguese Republic,
the territory of Romania,
the territory of the Republic of Slovenia,
the territory of the Slovak Republic,
the territory of the Republic of Finland,
the territory of the Kingdom of Sweden, and
the territory of the United Kingdom of Great Britain and Northern Ireland and the Channel Islands and the Isle of Man.
 
 

 

2. The following territories outside the territories of the Member States shall be considered to be part of the customs territory of the Union, including their territorial waters, inland waters and airspace, taking into account the conventions and treaties applicable to those territories:
(a) FRANCE
the territory of Monaco within the meaning of the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République Française) of 27 September 1963, p. 8679);
(b) CYPRUS

the territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dekelia within the meaning of the Treaty establishing the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd 1252).

Besides that

The Austrian territories of Jungholz and Mittelberg as defined in the following treaties with Germany:

  • concerning Jungholz: Treaty of 3 May 1868 (Bayrisches Regierungsblatt 1868, p. 1245),
  • concerning Mittelberg: Treaty of 2 December 1890 (Reichsgesetzblatt 1891, p. 59).

The territory of the Republic of San Marino, as defined in the Convention of 31 March 1939 (Law of 6 June 1939, No 1120).

 

 

TITLE II

TERRITORIAL SCOPE

Article 5 (Council Directive 2006/112 / EC as amended (as of 1.1.2016)

 

For the purposes of applying this Directive, the following definitions shall apply:

 

'Community' and 'territory of the Community' means the territories of the Member States as defined in point 2;

"Member State" and "territory of a Member State" shall mean the territory of each Member State of the Community to which the Treaty establishing the European Community applies, in accordance with Article 299 thereof, with the exception of the territories referred to in Article 6 of this Directive;

"Third territories" means the territories referred to in Article 6;

'Third countries' means any State or territory to which the Treaty does not apply.

 

Article 6 (Council Directive 2006/112 / EC as amended (as of 1.1.2016)

 

This Directive shall not apply to the following territories forming part of the customs territory of the Community:

(a) Mount Athos;

(b) Canary Islands (amended COUNCIL DIRECTIVE 2013/61 / EU - effective from 1.1.2014)

(c) the French territories referred to in Articles 349 and 355 (2); - Article 1 (1) of the Treaty on the Functioning of the European Union,

 

 

 

Article 349 (ex Article 299 (2), second, third and fourth subparagraphs, TEC) Having regard to the economic and social fabric of Guadeloupe, French Guiana, Martinique, Reunion, Saint Barthélemy, Saint Martin, the Azores, Madeira and the Canary Islands, affected by their remoteness , insularity, small size, difficult topographical and climatic conditions, economic dependence on small quantities of products, which together have a negative impact on the development of these territories, the Council, on a proposal from the Commission and after consulting the European Parliament, policies in those territories. Where the Council adopts the relevant special measures in accordance with a special legislative procedure, it shall also act on a proposal from the Commission and after consulting the European Parliament. The measures referred to in the first paragraph shall relate in particular to customs, trade, taxation, free zones, agriculture and fisheries policy, the conditions of supply of raw materials and basic consumer goods, state aid and conditions of access to the Union Structural Funds and horizontal programs. The Council shall adopt the measures referred to in the first paragraph, taking into account the specific characteristics and constraints of these outermost regions without undermining the integrity and coherence of the Union's legal order, including the internal market and common policies.

Article 355 (ex Article 299 (2), first subparagraph, and paragraphs 3 to 6 TEC) In addition to Article 52 of the Treaty on European Union on the territorial scope of the Treaties, the following provisions shall apply: 1. The provisions of the Treaties shall apply to Guadeloupe, France. Guiana, Martinique, Reunion, Saint Barthélemy, Saint Martin, Azores, Madeira and the Canary Islands. 2. The overseas countries and territories listed in Annex II shall be subject to the special association arrangements set out in Part Four. The Treaties shall not apply to the overseas countries and territories which maintain special relations with the United Kingdom of Great Britain and Northern Ireland and which are not included in the list referred to in the preceding paragraph. 3. The provisions of the Treaties shall apply to the European territories for which the Member State is responsible in foreign relations. 4. The provisions of the Treaties shall apply to the Åland Islands in accordance with the provisions laid down in Protocol No 4. 2 to the Act concerning the conditions of accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden. 5. By way of derogation from Article 52 of the Treaty on European Union and paragraphs 1 to 4 of this Article, (a) the Treaties shall not apply to the Faroe Islands; (b) the Treaties shall apply to the Sovereign Base Areas of the United Kingdom of Akrotiri and Dhekelia in Cyprus only to the extent necessary to ensure the implementation of the provisions of the Protocol on the Sovereign Base Areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus annexed to the Act The Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union and in accordance with the text of this Protocol; (c) the Treaties shall apply to the Channel Islands and the Isle of Man only to the extent necessary to ensure the implementation of the arrangements for these islands as provided for in the Treaty concerning the accession of the new Member States to the European Economic Community and the European Atomic Energy Community signed on 22 January 1972; 6. The European Council may, on the initiative of the Member State concerned, adopt a decision amending the position of the Danish, French or Dutch country or territory referred to in paragraphs 1 and 2 in relation to the Union. The European Council shall act unanimously after consulting the Commission.

 

(d) the Åland Islands;

(e) Channel Islands.

 

2. This Directive shall not apply to the following territories not forming part of the customs territory of the Community:

(a) the island of Helgoland,

(b) the territory of Büsingen,

(c) Ceuta,

(d) Melilla,

(e) Livigno,

(f) Campione d'Italia,

(g) the Italian waters of Lake Lugano.

 
 
Article 7 (Council Directive 2006/112 / EC as amended (k1.1.2016)
 
  1. In the light of the conventions and treaties concluded by the Principality of Monaco with France, the Isle of Man with the United Kingdom and the Sovereign Base Areas of the United Kingdom Akrotiri and Dhekelia with Cyprus, the Principality of Monaco, the Isle of Man and the Sovereign Base Areas of the United Kingdom are not considered to apply this Directive. third countries.
  2. Member States shall take the necessary measures to ensure that transactions originating in or destined for the Principality of Monaco are treated as originating in or destined for France, and that transactions originating in or destined for the Isle of Man are treated as originating in the United or to the United Kingdom and that transactions originating in the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia or destined for the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are to be considered as originating in Cyprus or destined for Cyprus.

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