Goods which are exported to a non-EU country have to be accompanied by customs documents. These are in particular based on the regulations of the country of destination, the goods value and the contents of the shipment.

This regulation also applies to EU exclusion zones, which are:

• Denmark: Faroe Islands, Greenland

• Germany: Büsingen, Helgoland

• Finland: Aaland Islands

• France: overseas départements

• Greece: Mount Athos

• Italy: Campione d’Italia, Livigno, parts of Lake Lugano

• Netherlands: overseas territories

• Spain: Ceuta, Melilla, Canary Islands

• Great Britain: Overseas Territories, Gibraltar, Channel Islands

• Cyprus: Turkish area is geographically part of Europe, but not part of EU customs territory and customs legislation