All imports of goods from a supplier or an individual (family members, friends or acquaintances) established in a country outside of the European Union (EU) are subject to the completion of a customs formality with the Customs and Excise Agency, which may lead to the charging of:

• import duty;
• VAT;
• where applicable, excise duty and other taxes.

Whether the order is placed over the internet or by any other means (post, phone, fax, etc.), the importation formality is always the same.

Ordering from a supplier

The amount of import duty and taxes varies depending on the type of goods being imported, and is calculated on the sum of the market value of the goods and the transport costs.

When the goods are imported through a postal operator or an express courier company, the latter will complete the customs formalities on behalf of the importer, and may, in addition to the aforementioned duties and taxes, charge them "customs presentation expenses" or "customs agency expenses".

The recipient may be entitled to a tax and duty deduction under certain conditions.

Shipments with a value up to EUR 150

Shipments with an intrinsic value of EUR 150 or less are not subject to import duty, but VAT must be paid on the total value of the shipment (including postage fees) to the Luxembourg State. "Customs presentation expenses" or "customs agency expenses" for completing the customs formalities may be applied by the postal service or the express courier company.

Shipments with a value of more than EUR 150

Shipments with a total value or more than EUR 150 are subject to:

• import duty;
• VAT calculated on the total value of the shipment (including postage and import duty);
• where applicable, excise duty and other taxes.

Shipments from one private individual to another

For shipments from one private individual to another, the recipient may be entitled to a tax and duty reduction under certain conditions:

• the shipment must not be for commercial use, that is to say, it must: 
  • be occasional;
  • only contain goods reserved for the recipient's personal use or that of their family (the nature or quantity of the goods must in no way suggest that they are intended for commercial use);
  • be sent to the recipient without payment of any kind;

• a quantity limit must be respected in the case of certain goods: that limit applies regardless of the value of the product. For such goods, the tax deduction is also limited.