On 1 January 2021, the United Kingdom left the European Union (EU) single market and customs union.
As a result, online purchases made in the UK by Luxembourg residents are subject to:
However, following the entry into force of the EU-UK Trade and Cooperation Agreement, "Made in UK" goods are, in principle, exempt from customs duties. Indeed, only VAT and, where applicable, excise duties are due.
In addition, during the customs declaration procedure, the carrier, postal or express operator usually charges related costs such as presentation fees or costs for completing customs formalities. They invoice and collect these fees on their own behalf for the purpose of making the customs declaration.
Note: only the collection of VAT, excise and any customs duties is the responsibility of the Customs and Excise Agency.
Find out more about importing goods by post or express courier in our explanatory information page.
The agreement with Belgium on the taxation of telework is extended until 31 December 2021 inclusive.
Two satisfaction surveys for the tourism sector and small and medium-sized enterprises have been set up as part of a quality approach.
The new application form for leave for family reasons in the context of COVID-19 is now online. Find out more.