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).
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.
The declarant must send a declaration of profession 108 to the Customs and Excise Agency.
The application must be accompanied by the following documents:
Following his declaration, the declarant will receive:
Bar and restaurant owners, etc., will only receive the VCA stamp after payment of the annual tax (taxe annuelle de cabaretage).