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 application 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 Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA);
• 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