Special customs and/or tax territories

What should you be aware of when shipping to Andorra?

Shipments to Andorra are routed separately. The relevant postcodes range from AD100 to AD700.

Andorra is part of neither the customs territory nor the VAT territory of the European Union. Due to the customs union between the European Union and Andorra, special customs rules apply to certain goods. However, the customs union does not cover all categories of goods. The relevant customs and import formalities must therefore be observed for shipments to Andorra. Before shipping, please ensure that all required customs data and documents are complete and correct.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 10, 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “AD” in the “Importer country” field.
• Then enter the postcode of the importer based in Andorra.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

Additional details depending on the shipment type:

• B2C shipments: The exporter's tax number and the importer's DNI number (identity card number) are required.
• B2B shipments: The exporter's tax number and the importer's tax number (VAT) are required.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is generally required for shipments to Andorra, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: ES002541

Proof of Union status (T2L)

Proof of Union status may be required for Union goods transported to Andorra. If Union status cannot be demonstrated by other permitted means, proof of status via PoUS (T2L data) is required.

For goods with a value of up to EUR 15,000, proof may, under certain conditions, also be provided by appropriately marked commercial documents bearing a T2L endorsement.

Since 1 March 2024, T2L data has generally been issued and used electronically via the EU PoUS (Proof of Union Status) system. The required data must generally be submitted to the competent customs office before the goods depart.

The exporter is responsible for providing the required proof of Union status. Alternatively, a customs representative can be appointed to handle the procedure. Before shipping to Andorra, please check with your competent customs office or customs representative which form of proof is required for the consignment in question.

What should you be aware of when shipping to Campione d'Italia?

Shipments to Campione d'Italia are handled via Italy. The relevant postcode is 22061.

Shipments to Campione d'Italia do not undergo standard import customs clearance. However, the required customs data must still be transmitted and a commercial invoice provided. These details and documents are needed to arrange the transit procedure for transport through Swiss territory.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “IT” in the “Importer country” field.
• Then enter the postcode of the importer based in Campione d'Italia.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

What should you be aware of when shipping to Ceuta?

Shipments to Ceuta are handled via Spain. The relevant postcodes range from 51001 to 51005.

Ceuta is part of neither the customs territory nor the VAT territory of the European Union. Shipments to Ceuta are therefore subject to customs and import formalities. Before shipping, please ensure that the required customs data and documents are provided in full and are correct.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “ES” in the “Importer country” field.
• Then enter the postcode of the importer based in Ceuta.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

Additional details depending on the shipment type:

• B2C shipments: The exporter's tax number and the importer's DNI number (identity card number) are required.
• B2B shipments: The exporter's tax number and the importer's tax number (VAT) are required.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is required for shipments to Ceuta, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: ES001131

What should you be aware of when shipping to Gibraltar?

Shipments to Gibraltar are routed separately. The relevant postcodes begin with GX11.

Gibraltar is part of neither the customs territory nor the VAT territory of the European Union. Shipments to Gibraltar are therefore subject to customs and import formalities. Before shipping, please ensure that the required customs data and documents are provided in full and are correct.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “GI” in the “Importer country” field.
• Then enter the postcode of the importer based in Gibraltar.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

Additional details depending on the shipment type:

• B2C shipments: The exporter's tax number and the importer's DNI number (identity card number) are required.
• B2B shipments: The exporter's tax number and the importer's tax number (VAT) are required.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is required for shipments to Gibraltar, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: ES001167

What should you be aware of when shipping to Heligoland?

Heligoland is part of Germany; the relevant postcode is 27498.

Heligoland is treated as a third territory for customs and VAT purposes.

An export declaration is generally not required for ordinary parcel shipments from Germany that are not subject to special formalities, prohibitions or restrictions. The relevant customs formalities must be completed for goods subject to special formalities (e.g. excise goods), prohibitions or restrictions.

What should you be aware of when shipping to the Channel Islands?

The Channel Islands of Jersey and Guernsey are British Crown Dependencies with their own customs and tax territories. They are part of neither the United Kingdom nor the European Union. Shipments to the Channel Islands are therefore treated as export consignments to a third country for customs purposes.

The relevant export and customs regulations must be observed accordingly.

Parcels are routed as follows:

• Jersey: GB-JE[XX] [XXX]*
• Guernsey: GB-GY[XX] [XXX]*

*Note: The letter “X” is used as a placeholder for alphabetic characters. The actual letters depend on the specific delivery area within Jersey or Guernsey and must be entered according to the recipient's full postal code.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 40

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “GB” in the “Importer country” field.
• Then enter the postcode of the importer based in the Channel Islands.
• Shipments to the Channel Islands must always be recorded as separate customs consignments. They must not be recorded together with shipments to mainland Britain, as this may cause problems with customs clearance.
• If the importer and the consignee are not the same, the consignee must be recorded as the importer in the customs data. A different importer may be stated on the commercial invoice, provided that they are also based in the Channel Islands.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is generally required for shipments to the Channel Islands with a goods value of 1000 euros or more.

The following customs office of exit must be used for the export declaration: DE003302

What should you be aware of when shipping to the Canary Islands?

Shipments to the Canary Islands are handled via Spain. The relevant postcodes range from 35000–35999 and 38000–38999.

Although the Canary Islands are part of the customs territory of the European Union, they are outside the EU VAT territory. Movements of goods to the Canary Islands are therefore subject to customs and/or tax formalities. For shipments to the Canary Islands, the required customs data must be recorded and the necessary customs documents provided.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “ES” in the “Importer country” field.
• Then enter the postcode of the importer based in the Canary Islands.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

Additional details depending on the shipment type:

• B2C shipments: The exporter's tax number and the importer's DNI number (identity card number) are required.
• B2B shipments: The exporter's tax number and the importer's tax number (VAT) are required.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is required for all shipments, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: ES002801

ATLAS note: Use declaration type “CO” for exports to the Canary Islands. Declaration type “EX” must not be used for these shipments.

Proof of Union status (T2LF)

Proof of Union status may be required for Union goods transported to the Canary Islands. If Union status cannot be demonstrated by other permitted means, proof of status via PoUS (T2LF data) is required.

For goods with a value of up to EUR 15,000, proof may, under certain conditions, also be provided by appropriately marked commercial documents bearing a T2LF endorsement.

Since 1 March 2024, T2LF data has generally been issued and used electronically via the EU PoUS (Proof of Union Status) system. The required data must generally be submitted to the competent customs office before the goods depart.

The exporter is responsible for providing the required proof of Union status. Alternatively, a customs representative can be appointed to handle the procedure. Before shipping to the Canary Islands, please check with your competent customs office or customs representative which form of proof is required for the consignment in question.

What should you be aware of when shipping to Livigno?

Livigno is part of neither the customs territory nor the VAT territory of the European Union. Shipments to Livigno are therefore subject to customs and import formalities. Before shipping, please ensure that the required customs data and documents are provided in full and are correct.

Shipments to Livigno are routed via Italy; the relevant postcode is 23041.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – No. An original paper document and at least two copies are required.
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 10, 30

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “IT” in the “Importer country” field.
• Then enter the postcode of the importer based in Livigno.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is required for all shipments, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: IT272101

What should you be aware of when shipping to Melilla?

Melilla is part of neither the customs territory nor the VAT territory of the European Union. Shipments to Melilla are therefore subject to customs and import formalities. Before shipping, please ensure that the required customs data and documents are provided in full and are correct.

Shipments to Melilla are routed via Spain; the relevant postcodes range from 52001-52006.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – Yes
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “ES” in the “Importer country” field.
• Then enter the postcode of the importer based in Melilla.

The required customs data can only be recorded and processed correctly if the country code and postcode are entered correctly.

Additional details depending on the shipment type:

• B2C shipments: The exporter's tax number and the importer's DNI number (identity card number) are required.
• B2B shipments: The exporter's tax number and the importer's tax number (VAT) are required.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is required for all shipments, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: ES002911

What should you be aware of when shipping to San Marino?

Shipments to San Marino are routed separately to SM. The relevant postcodes range from 47890-47899.

San Marino is part of neither the customs territory nor the VAT territory of the European Union. Due to the customs union between the European Union and San Marino, special customs rules apply to certain goods. The relevant customs and import formalities must therefore be observed for shipments to San Marino.

Before shipping, please ensure that all required customs data and documents are complete and correct.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – No. An original paper document and at least two copies are required.
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 10, 20, 30, 40

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “SM” in the “Importer country” field.
• Then enter the postcode of the importer based in San Marino.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is generally required for shipments to San Marino, regardless of the value of the goods.

The following customs office of exit must be used for the export declaration: SM000002

Proof of Union status (T2L)

Proof of Union status may be required for Union goods transported to San Marino. If Union status cannot be demonstrated by other permitted means, proof of status via PoUS (T2L data) is required.

For goods with a value of up to EUR 15,000, proof may, under certain conditions, also be provided by appropriately marked commercial documents bearing a T2L endorsement.

Since 1 March 2024, T2L data has generally been issued and used electronically via the EU PoUS (Proof of Union Status) system. The required data must generally be submitted to the competent customs office before the goods depart.

The exporter is responsible for providing the required proof of Union status. Alternatively, a customs representative can be appointed to handle the procedure. Before shipping to San Marino, please check with your competent customs office or customs representative which form of proof is required for the consignment in question.

What should you be aware of when shipping to Vatican City?

Shipments to Vatican City are cleared via Italy. The relevant postcode is 00120.

Vatican City is part of neither the European Union nor the EU VAT territory. The relevant customs and import formalities must therefore be observed for shipments to Vatican City.

Before shipping, please ensure that all required customs data and documents are complete and correct.

Invoice requirements

• Is customs clearance using an electronic commercial invoice possible? – No. An original paper document and at least two copies are required.
• Is a signature required? – Optional
• Is company letterhead required? – Optional

You can find further information on the general requirements for commercial invoices here: Information on commercial invoices

Available Incoterms: 20

• You can find further information on Incoterms and their requirements here: Information on Incoterms

Information on entering customs data

Please note the following when entering customs data:

• Enter the country code “IT” in the “Importer country” field.
• Then enter the postcode of the importer based in Vatican City.

Completeness of customs consignments

If you are shipping several parcels within a single customs consignment, please ensure that only complete customs consignments are handed over to GLS on the same day. Incomplete consignments may result in delays or may not be cleared by customs.

Export declaration

An export declaration is generally required for shipments to Vatican City with a goods value of 1000 euros or more.

The following customs office of exit must be used for the export declaration: IT402100

Proof of Union status (T2L)

Proof of Union status may be required for Union goods transported to Vatican City. If Union status cannot be demonstrated by other permitted means, proof of status via PoUS (T2L data) is required.

For goods with a value of up to EUR 15,000, proof may, under certain conditions, also be provided by appropriately marked commercial documents bearing a T2L endorsement.

Since 1 March 2024, T2L data has generally been issued and used electronically via the EU PoUS (Proof of Union Status) system. The required data must generally be submitted to the competent customs office before the goods depart.

The exporter is responsible for providing the required proof of Union status. Alternatively, a customs representative can be appointed to handle the procedure. Before shipping to Vatican City, please check with your competent customs office or customs representative which form of proof is required for the consignment in question.