1.This Directive shall not apply to the following territories forming part of the customs territory of the Community:
(a)
Mount Athos;
(b)
the Canary Islands;
(c)
the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union;
(d)
the Åland Islands;
(e)
the Channel Islands;
(f)
Campione d'Italia;
(g)
the Italian waters of Lake Lugano.
2.This Directive shall not apply to the following 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.