It is very important to realise that not all countries that are part of the European Union (EU) Customs territory are necessarily also members of the EU VAT or Excise territory.
Customs rules concerning the movement of goods to and from the EU and Special Territories can vary significantly. For example:
- shipments that can travel freely from one part of the EU to the other without paying duty may still require a customs declaration for VAT purposes;
- shipments with a value over €22 must be accompanied by a Commercial Invoice or a Pro-Forma Invoice in order to obtain a VAT clearance document.
Please do therefore make sure that you avoid potential customs clearance delays and additional charges by making sure that you are fully aware of all the regulations that apply to the movement of goods between the EU and EU Special Territories. You can find a full list of the countries concerned here.