Taxation and customs union

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Buying goods

What is e-commerce in the case of goods?

It is on-line ordering of physical goods from a supplier over a network, either by e-mail or directly from a website. The goods are then delivered to you through established channels. The rules differ according to where you are buying the goods from.


Buying goods online coming from:

  • the European Union;
  • a non-European Union country or the Island of Heligoland, the territory of Büsingen, Ceuta, Melilla, Livigno, Campione d'Italia and the Italian waters of Lake Lugano;
  • other territories:
    • Mount Athos, the Canary Islands, the French overseas departments, the Åland Islands and the Channel Islands;
    • Faroe Islands, Greenland, Saint-Pierre and Miquelon, and Mayotte;
    • Monaco, the Isle of Man and Akrotiri and Dhekelia;

Returns in Internet shopping

Prohibited or restricted goods