Declaration for the cross-border transportation of cash
Last update
Each cross-border transportation of cash in the amount of EUR 10,000 or more for which Luxembourg is the country of departure, destination or transit must be declared to the Customs and Excise Agency (Administration des douanes et accises - ADA).
This mandatory declaration:
- is part of the fight against money laundering and terrorist financing from illicit trafficking; and
- is the result of efforts at European and national level to implement the Financial Action Task Force (FATF) Recommendation 32 on cash couriers.
Who is concerned
Any person of legal age (regardless of residence and nationality) who transports or sends cash, either on their own behalf or on behalf of a third party (individual or company), is subject to the declaration obligation.
Minors must make the declaration through their parents or legal guardians.
Persons with mental disabilities and adults under guardianship must make the declaration through their legal representative.
Declaration or disclosure of cash
All accompanied movement of cash requires the filing of a cash declaration.
All unaccompanied movement of cash (parcel post, express courier or unaccompanied luggage) entails the obligation to submit a cash disclosure declaration.
Intra-EU or extra-EU declaration or disclosure
The accompanied or unaccompanied movement of cash to or from a third country is subject to the filing of an extra-EU declaration/disclosure.
The accompanied or unaccompanied movement of cash to or from another EU Member State is subject to the filing of an intra-EU declaration/disclosure.
Prerequisites
The mandatory declaration concerns instruments with a value of EUR 10,000 or more:
- currency, bank notes and coins that are in circulation as a medium of exchange;
- bearer-negotiable instruments, including monetary instruments in bearer form such as traveller's cheques;
- negotiable instruments including cheques, promissory notes and money orders which are:
- either in bearer form, endorsed without restriction, made out to a fictitious payee;
- or in such form that ownership of the instrument is transferred upon delivery;
- incomplete instruments including signed cheques, promissory notes and money orders, but with the payee's name omitted;
- commodities used as highly liquid stores of value with a high value-to-volume ratio that can be easily converted into cash on accessible exchange markets with only low transaction costs:
- coins with a gold content of at least 90 %;
- bullion such as gold bars, nuggets or other clumps with a gold content of at least 99.5 % gold.
Jewellery, diamonds and other gemstones are not subject to the declaration/disclosure requirement.
Costs
The filing of a cash declaration is free of charge.
How to proceed
Submitting a cash declaration or a cash disclosure declaration
The cash declaration must be submitted before the journey. Submitting a late declaration in the event of an inspection is not possible and will be considered a failure to declare.
A cash disclosure declaration should preferably be submitted before shipping. If a cash sum is found in a shipment, a disclosure declaration must be filed within 30 days upon request by the Customs and Excise Agency. Non-compliance with this obligation will be considered as failure to disclose.
The declaration/disclosure of cash can be submitted by:
- email to cashdeclaration@do.etat.lu;
- post or personal delivery to one of the following offices:
- Centre Douanier - Croix de Gasperich;
- Findel Aérogare:
- on departure, at the Douane/Customs desk (9) on floor 0;
- on arrival, at the Douane/Customs Control desk (30) on floor -1.
- on departure, at the Douane/Customs desk (9) on floor 0;
Penalties
ADA officials may carry out cash checks at any time, in any place and on the whole territory of Luxembourg.
In case of failure to declare, or when a false declaration is submitted, the money is withheld by the ADA officials and an official report will be issued.
In addition, the district courts may decide on the following:
- a fine of between EUR 251 and EUR 25,000;
- confiscation of part of the cash.
Online services and forms
Who to contact
-
Customs and Excise Agency (ADA) Customs and Excise Directorate - National and International Cooperation Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605
- Phone:
- (+352) 28 18 22 21
- Fax:
- (+352) 28 18 22 84
- Email address:
- cashinfo@do.etat.lu
Related procedures and links
Links
Further information
-
EU Cash Controls
on the website of the European Commission
-
Contrôle du transport transfrontière de l’argent liquide
sur le Portail des douanes et accises
Legal references
-
Règlement (UE) 2018/1672 du Parlement européen et du conseil du 23 octobre 2018
relatif aux contrôles de l’argent liquide entrant dans l’Union ou sortant de l’Union et abrogeant le règlement (CE) no 1889/2005
-
Règlement d’exécution (UE) 2021/776 de la commission du 11 mai 2021
établissant des modèles pour certains formulaires ainsi que des règles techniques pour l’échange effectif d’informations au titre du règlement (UE) 2018/1672 du Parlement européen et du Conseil relatif aux contrôles de l’argent liquide entrant dans l’Union ou sortant de l’Union
-
Loi du 16 juillet 2021
portant organisation des contrôles du transport de l’argent liquide entrant au ou sortant du Grand-Duché de Luxembourg et mise en œuvre du règlement (UE) 2018/1672 du Parlement européen et du Conseil du 23 octobre 2018 relatif aux contrôles de l’argent liquide entrant dans l’Union ou sortant de l’Union et abrogeant le règlement (CE) n° 1889/2005
-
Règlement grand-ducal du 16 juillet 2021
portant exécution de la loi du 16 juillet 2021 portant organisation des contrôles du transport transfrontière de l’argent liquide
