Article 5

This Directive and the Directives referred to in Article 1 shall apply to the territory of the Community. This Directive and the Directives referred to in Article 1 shall not apply to the following territories forming part of the customs territory of the Community: the Canary Islands; the French overseas departments; the Åland Islands; the Channel Islands. This Directive and the Directives referred to in Article 1 shall not apply to the territories within the scope of Article 299(4) of the Treaty, nor to the following other territories not forming part of the customs territory of the Community: the Island of Heligoland; the territory of Büsingen; Ceuta; Melilla; Livigno; Campione d'Italia; the Italian waters of Lake Lugano. Spain may give notice, by means of a declaration, that this Directive and the Directives referred to in Article 1 shall apply to the Canary Islands — subject to measures to adapt to their extreme remoteness — in respect of all or some of the excise goods referred to in Article 1, as from the first day of the second month following deposit of such declaration. France may give notice, by means of a declaration, that this Directive and the Directives referred to in Article 1 apply to the French overseas departments — subject to measures to adapt to their extreme remoteness — in respect of all or some of the excise goods referred to in Article 1, as from the first day of the second month following deposit of such declaration. The provisions of this Directive shall not prevent Greece from maintaining the specific status granted to Mount Athos as guaranteed by Article 105 of the Greek Constitution.

← art_4__point_11__text_1 · All articles · 1. →

Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.