Special (fiscal) territories of the EU

Under the Union Customs Code, movements to special (fiscal) territories must be declared under the normal export or re-export rules.

The special (fiscal) territories of the EU are:

  • Aland Islands
  • Canary Islands
  • Channel Islands
  • French Guiana
  • Guadeloupe
  • Martinique
  • Mount Athos
  • Reunion

Gibraltar is treated as a third country not a special territory.

Completing Box 1 and 17

It is important to use the correct combination of declaration type (Box 1, subdivision 1) and country of destination code (Box 17), the wrong combination will fail validation and the declaration won’t be accepted by the system.

The use of specific destination codes will help link export/re-export evidence to commercial sales and support the zero-rating of such supplies for VAT purposes. In the case of indirect exports via other member states, HM Revenue and Customs (HMRC’s) systems will convert the declaration data provided so that it is compatible with the European Export Control System.

For a short period, HMRC will also accept the country code of the parent member state in some cases. Jersey and Guernsey must continue to be declared by their specific codes. Mount Athos and the Aland Islands don’t have specific country codes. This facility should allow sufficient time for any necessary system changes, but will be removed on 1 July 2017.

The table below sets out the correct combination of codes for Boxes 1 and 17 depending on the special territory of destination.

Territory of destination Declaration type (Box 1) Country code (Box 17) Parent Code (invalid after 1 July 2017)
Jersey CO JE
Guernsey CO GG
Canary Islands CO IC ES
Guadeloupe CO GP FR
Martinique CO MQ FR
Mayotte CO YT FR
French Guiana CO GF FR
Reunion CO RE FR
Mount Athos CO GR
Aland Islands CO FI
Gibraltar EX GI

Further information on completing all boxes on an export declaration (SAD) can be found in the Tariff, Volume 3, Part 1.

Please note: some customs procedure codes in Appendix E of the Tariff state declaration type ‘ex’ for goods to special territories – this is incorrect and is in the process of being amended, declaration type ‘co’ is the correct declaration type to use when moving free circulation goods to special territories (except Gibraltar).


If you require further information regarding access to Customs Handling of Import and Export Freight (CHIEF) via the National Export System (NES) please email:

For further information regarding export policy please email:

Issued on the 8 December 2016 by Customer Strategy and Tax Design, HMRC.

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