This table applies on or before 23 July 2013. The table below shows which territories are classified in 'category 1' and 'category 3' for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in 'category 2'. Penalties for domestic (UK) matters fall into category 1. Category 1 Anguilla Aruba Australia Belgium Bulgaria Canada Cayman Islands Cyprus Czech Republic Denmark (not including Faroe Islands and Greenland) Estonia Finland France Germany Greece Guernsey Hungary Ireland Isle of Man Italy Japan Korea, South Latvia Lithuania Malta Montserrat Netherlands (not including Bonaire, Sint Eustatius and Saba) New Zealand (not including Tokelau) Norway Poland Portugal Romania Slovakia Slovenia Spain Sweden United States of America (not including overseas territories and possessions) Category 3 Palau Panama Paraguay Peru Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines San Marino Seychelles Sint Maarten Category 3 Suriname Syria Tokelau Tonga Trinidad and Tobago United Arab Emirates Uruguay