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.
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;
(f) Campione d'Italia;
(g) the Italian waters of Lake Lugano.