Within the EU, with the exception of the exceptional areas, there is free trade, which means that no customs formalities are required when sending goods. In this case, you or the sender only needs to enclose a fully completed waybill with the shipment. However, there is one exception: when goods are shipped within the EU for which import duties and taxes have not yet been paid, these goods are still subject to customs. This is because the goods have not yet been released for free circulation. To ship goods that have not yet been released for free circulation, you or the sender need a T1 document or another transit document.
Below is an overview of all EU countries and EU exception areas.
EU countries
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EU exception areas | customs duty
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