Customs Territory of the Union (CUT)

This control of the movement of goods, both entering the European Union (imports) and leaving it (exports), is carried out in the facilities known as customs .

Thus, goods entering or leaving the Customs Territory of the European Union (CUT) are deposited at customs offices (or at locations determined by the customs authorities). Before they can circulate freely within the European Union or be transported to other countries, they are subject to various types of control measures.

The Customs Territory of the Union basically coincides with the territory of the European Union, although there are some exceptions. An example: In Spain, Ceuta and Melilla are part of the territory of the European Union but are not included in the Customs Territory of the Union. Another example is that San Marino and Monaco are not part of the European Union, but they are included in the Union's Customs Territory.