The customs territory of the Community comprises of the territory of:
- the Czech Republic,
- Denmark, except the Faroe Islands and Greenland,
- Germany, except the Island of Heligoland and the territory of Büsingen,
- Spain, except Ceuta and Melilla,
- France, except New Caledonia, Mayotte, Saint-Pierre and Miquelon, Wallis and Futuna Islands, French Polynesia and French Southern and Antarctic Terrirories,
- Italy, except the municipalities of Livigno and Campione d’Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,
- Cyprus (pending a settlement to the Cyprus problem, the application of the Community ‘acquis’ is suspended in those areas in which the Government of the Republic of Cyprus does not exercise effective control),
- the Netherlands in Europe,
- the Slovak Republic,
- the United Kingdom of Great Britain and Northern Ireland and the Channel Islands and the Isle of Man.
The customs territory of the Community includes the territorial waters, the inland maritime waters and the airspace of the Member States, except for the territorial waters, the inland maritime waters and the airspace of those territories which are not part of the customs territory of the Community as listed above.
The following territories, including their territorial waters, inland maritime waters and airspace, situated outside the territory of the Member States, shall also be considered to be part of the customs territory of the Community:
- the territory of the principality of Monaco;
- the territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia, in Cyprus.