Luxembourg Export Declaration

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There are currently no duties on the export of goods outside the European Union.

However, the exporting business must declare its exports electronically via the Customs and Excise Agency's eDouane Import/Export system.

For information on the procedures and duties in place at the final destination of the goods, it is necessary to consult the authorities of the importing country.

Who is concerned?

Any business exporting goods from Luxembourg must declare its exports to the customs authorities.

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.

Prerequisites

Preliminary steps

For a business to be able to declare its exports, it must have:

Depending on the destination country, the exporting business may also require a European Community Certificate of Origin (also known as 'non-preferential origin certificate') or a Movement certificate EUR.1 (also known as 'preferential origin certificate').

How to proceed

Place of declaration

The export formalities should in theory be carried out at the relevant customs authorities where the exporting business is registered.

However, they may also be carried out at the customs authorities from where the goods actually depart:

  • if the value of the export if less than EUR 3,000;
  • or if the exporting company can provide legitimate economic reasons.

Examples:

  • a Luxembourg business has delivered goods to Spain. The Spanish purchaser cancels the transaction. An Algerian customer then wishes to purchase the goods from the Luxembourg business, who in this case is authorised to carry out the export formalities in Spain;
  • a Portuguese business is selling goods to a Lithuanian business. The goods sold were produced and are stored in Luxembourg. The Portuguese business may be authorised to carry out the export formalities in Luxembourg.

Export declaration

The exporting business or its representative must file an export declaration online via the eDouane Import/Export system.

Once the declaration has been submitted, the system generates an export accompanying document (EAD), which is to be printed. This document must accompany the goods from the export office to the office of exit from the European Union.

When the goods leave the territory of the European Union, the customs office of exit sends an electronic confirmation to the export office.

The export office in turn sends an electronic message to the declarant informing him that the export has been carried out.

The exporting business may check the status of its export via the Export Control System (ECS) by entering the movement reference number (MRN) provided by the export office.

The goods' departure confirmation is essential for reclaiming VAT.

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.

Online services and forms

Online services

Who to contact

Customs and Excise Agency

2 of 19 bodies shown

Related procedures and links

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