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1.This Directive and the Directives referred to in Article 1 shall apply to the territory of the Community.
2.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:
(a)the Canary Islands;
[F1(b) the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union;]
(c)the Åland Islands;
(d)the Channel Islands.
3.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:
(a)the Island of Heligoland;
(b)the territory of Büsingen;
(c)Ceuta;
(d)Melilla;
(e)Livigno[F2.]
[F3(f) Campione d'Italia;
(g) the Italian waters of Lake Lugano.]
4.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.
5.[F1France may give notice, by means of a declaration, that this Directive and the Directives referred to in Article 1 apply to the territories referred to in point (b) of paragraph (2), subject to measures to adapt to the extreme remoteness of those territories, 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 the deposit of such declaration.]
6.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.
Textual Amendments
F1 Substituted by Council Directive 2013/61/EU of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular.
F2 Substituted by Council Directive (EU) 2019/475 of 18 February 2019 amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC.
F3 Deleted by Council Directive (EU) 2019/475 of 18 February 2019 amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC.