Territories within the EU for customs purposes

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Territories within the EU for customs purposes
  • Countries that are inside the EU for customs purposes
  • Countries that are outside the EU for customs purposes

Countries that are inside the EU for customs purposes

The following countries are treated as being EU countries for customs purposes:

Aland IslandsItaly
Andorra (only for Tariff chapters 25 onwards)Latvia
AustriaLithuania
AzoresLuxembourg
Balearic IslandsMadeira

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