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Excise duties have been harmonised at the EU level by Council Directive 2008/118/EC (OJ L-9 14/01/2009) and by various directives covering excises on specific products. Nonetheless, some country-specific rules may still apply.
The EU Directives on excise duties are not applied in the following territories:
- In Germany: the island of Heligoland and the territory of Büsingen
- In Italy: Livigno, Campione d'Italia and the Italian waters of Lake Lugano
- In Spain: Ceuta and Melilla
- In Greece: Mount Athos
- In Austria: Jungholz and Mittelberg
- In Denmark: Greenland and the Faroe Islands
- In the United Kingdom *: the Channel Islands and Gibraltar
- In Finland: the Åland islands
A special regime for excise duties is applicable in the following territories:
- In Spain: the Canary Islands
- In France: Corsica and the overseas departments
- In Portugal: Azores and Madeira
*) The United Kingdom withdrew from the European Union and is a third country as of 1 February 2020. During the transition period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable to and in the United Kingdom.