Importing goods into Luxembourg which originated from a non-EU country is subject to customs duties. These duties vary according to the origin and nature of the goods.
The importing business must declare or have its goods declared electronically via the Customs and Excise Agency's eDouane Import/Export system.
Who is concerned
Any business importing goods into Luxembourg must declare its imports to the customs authorities, as well as the value of the goods, where applicable.
The business may resort to use of customs agencies for the customs formalities.
Approved economic operators have access to certain facilities when filing their customs declarations.
For a business to be able to declare its imports, it must have:
- access to the eDouane applications;
- its Economic Operators Registration and Identification (EORI) number;
- the tariff code of the goods imported.
How to proceed
The importing business or its representative must file an import declaration online via the eDouane Import/Export system.
Should the electronic eDouane system be unavailable, the applicant may, upon consultation with the relevant customs office, file a single administrative document (SAD) in paper form.
Customs duties / VAT
Upon lodging the import declaration, the business must pay the customs duties.
If the importing business does not have a Luxembourg VAT number, then the VAT is payable at the time of the import.
If the importing business has a Luxembourg VAT number, the VAT payment may be postponed.
However, the goods imported must be mentioned in the following VAT declaration to the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA).