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:

• a customs declaration; and
• the payment of value added tax (VAT), excise duties and possibly customs duties.

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.