Businesses that trade in excise goods have to declare this activity to the Customs Office Luxembourg - Excise Department (Bureau des Douanes Luxembourg - Accises) in order to obtain an excise stamp (vignette de contrôle accises - VCA).
Who is concerned
All traders, business operators, producers, etc. who deal with excisable goods in any way (tobacco, alcohol, alcoholic beverages, mineral oils) must declare this activity to the Customs and Excise Agency.
Businesses already holding a permit as accredited warehousekeeper, registered operator, wine producer/grower ('LUDIS' etc.) are not subject to the declaration.
How to proceed
Declaration of profession
The declarant must send a declaration of profession 108 to the Customs and Excise Agency.
The declaration must be accompanied by the following documents:
- a layout plan of the sales premises and the warehouse (a hand drawn layout will suffice);
- a copy of the business permit;;
- a copy of the VAT registration letter received from the Indirect Tax Authority (Administration de l'enregistrement et des domaines);
- in the case of a company:
- a copy of the articles of association;
- a copy of the deed/contract appointing the person authorised to act on behalf of the company.
Receiving the excise stamp
Following his declaration, the declarant will receive:
- a certified copy of his 108 declaration to keep;
- the excise stamp to be displayed in such manner that it is visible from the outside (if possible) or, failing this, near the sales counter.
Bar and restaurant owners, etc., will only receive the VCA stamp after payment of the annual tax (taxe annuelle de cabaretage)..
Forms / Online services
Who to contact
Customs Office - Luxembourg-HowaldCroix de Gasperich
B.P. 1122 L-1011 Luxembourg
Phone : (+352) 2818-4.247 ou (+352) 2818-4.403Fax : (+352) 2818-4100Monday to Friday from 08.00 - 17.00