Movement of excise goods (tobacco, alcohol, energy products) within the EU
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The movement of excise goods within the EU and in Luxembourg can take place under a duty suspension arrangement between operators with the necessary excise authorisations.
Exceptionally, goods delivered for commercial purposes may also circulate in the EU when the relevant excise duties have already been paid in the country of departure. These products have 'duty-paid' status.
However, products subject to excise duty are not considered to have been supplied for commercial purposes if they are transported by a private individual for their own needs from the territory of the other Member State.
Regardless of the status of the goods, operators must pay excise duty when the goods are released for consumption in the country in which they are sold to the end consumer.
The following goods are subject to excise duty:
- alcoholic beverages: beer, wine, spirits, etc.;
- tobacco products: cigarettes, cigars, tobacco, etc.;
- energy products: fuels, LPG, methane, natural gas, electricity, etc.
The full list of goods subject to excise duty and the various rates of excise duty applicable are available on the website of the Customs and Excise Agency (Administration des douanes et accises - ADA).
Who is concerned
Operators that receive goods subject to excise duty must declare the quantities received.
Prerequisites
To receive or dispatch goods subject to excise duty, operators must have an excise number proving that they have a temporary or permanent excise authorisation.
If goods are only received occasionally, operators must provide a guarantee covering the amount of duties involved with the Customs and Excise Agency in Luxembourg, which will issue:
- either a permit for a temporary registered consignee if the duties that apply to the goods to be received have not been paid by the supplier (duty suspension);
- or a guarantee certificate if the relevant duty has already been paid in the Member State of departure (duty paid).
In the case of frequent receipts or dispatches, the operator must:
- be authorised to act as a registered consignee to receive goods under the duty suspension arrangement and release them for consumption;
- or be authorised to act as an authorised warehousekeeper to receive, store and re-dispatch goods under the duty suspension arrangement or release them for consumption.
Excise numbers may be checked in the SEED – Verification of excise authorisations database.
In order to declare the movement of excise goods, the operator must also have access to eDouane applications and must indicate the users authorised to access the eDouane EMCS system.
How to proceed
Receiving goods subject to excise duty
Temporary registered consignee (duty suspension)
To receive excise goods under a duty suspension arrangement in Luxembourg, operators who have been authorised as temporary registered consignees must:
- provide their excise number to their supplier when submitting an order;
- on receipt of the goods, check that the goods received correspond to those shown on the electronic accompanying document (eAD);
- release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their receipt:
- file the declaration of release for consumption (AC4) with the receiver, where necessary via a customs representative to be appointed and mandated prior to the first declaration;
- pay the duty owed;
- where applicable, recover the guarantee provided.
Authorised warehousekeeper / (Permanent) registered consignee
To receive excise goods under a duty suspension arrangement in Luxembourg, operators who are authorised warehousekeepers or registered consignees must:
- provide their excise number to their supplier when submitting an order;
- on receipt of the goods, check that they correspond to those listed on the electronic accompanying document (eAD);
- after the goods have been unloaded and checked, send a report of receipt (RoR) to the consignor using the eDouane EMCS system.
The authorised warehousekeeper may then:
- release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their release for consumption:
- make the declaration of release for consumption (AC4) via the LUCCS AC4 (EXCISE DECLARATION) system, where applicable, through an excise representative whom they must appoint before the first declaration;
- pay the excise duty;
- either store the goods in their tax warehouse under a duty suspension arrangement;
- or dispatch them under the duty suspension arrangement to:
- a registered consignee established in another EU Member State; or
- another authorised warehousekeeper established in the EU (including in Luxembourg).
The registered consignee must release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their receipt:
- make the declaration of release for consumption (AC4) via the LUCCS AC4 (EXCISE DECLARATION) system, where applicable, through an excise representative whom they must appoint before the first declaration;
- pay the duty owed.
Dispatching goods subject to excise duty (duty suspension)
In order to dispatch excise goods under a duty suspension arrangement to a registered consignee or another warehousekeeper, operators who are authorised warehousekeepers must:
- request the consignee's excise number and check it on the SEED – Verification of excise authorisations database;
- prepare the electronic accompanying document (eAD) in the eDouane EMCS system;
- dispatch the goods.
- guarantee the duties and taxes involved.
In particular, the consignee must send a report of receipt (RoR) to the consignor using the eDouane EMCS system.
If the electronic eDouane EMCS is unavailable, the declarant should go to the Customs website to determine how to proceed.
Operators may appoint an excise representative to represent them when completing the declaration formalities. They must therefore complete a proxy/mandate request for the eDouane EMCS system.
Receipt and dispatch of excise goods already released for consumption (duty paid)
Since 13 February 2023, the movement between Member States of excise goods already released for consumption in one Member State must be carried out by means of the Excise Movement and Control System (EMCS), as is the case for movements of excise goods under the duty suspension arrangement.
This implies that the simplified accompanying document (SAD) in paper form is replaced by the electronic simplified accompanying document (eSAD).
Shipment of excise goods already released for consumption
In order to dispatch excise goods already released for consumption in Luxembourg to another EU Member State via the EMCS, the consignor of the excise goods must have the status of certified consignor.
The certified consignor is also obliged to:
- comply with the obligations set out in the authorisation;
- keep stock records of movements in a manner satisfactory to the relevant receiver;
- enter in their stock records, from the start of the movement, all excise goods moving under these arrangements; and
- be available for any type of inspection.
Receipt of excise goods already released for consumption
In the case of receipt of excise goods already released for consumption in another Member State, the recipient must have the status of certified consignee.
In addition, the certified consignee must:
- prior to the dispatch of the excise goods, provide a guarantee covering the risks inherent in the non-payment of excise duties which may occur during the movement through the territories of the transit Member States and in the country;
- comply with the obligations set out in the authorisation;
- keep stock records of movements of excise goods;
- enter all excise goods in their stock records immediately after the movement is complete;
- release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their receipt:
- make the declaration of release for consumption (AC4) via the LUCCS AC4 (EXCISE DECLARATION) system, where applicable, through an excise representative whom they must appoint before the first declaration;
- pay the duty owed;
- submit to any control enabling the administration to ensure the effective receipt of the excise goods and the payment of the excise duty to which they are liable.
Online services and forms
Who to contact
Excise Revenue Office - Luxembourg Centre
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre
- Address:
- Croix de Gasperich - Rue in Bouler L-1350 Luxembourg Luxembourg
- Phone:
- (+352) 28 18 44 99
- Fax:
- (+352) 28 18 41 00
Excise Revenue Office - Luxembourg North
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Luxembourg North Department
- Address:
- 2, rue de Clairefontaine L-9220 Diekirch Luxembourg
- Phone:
- (+352) 81 70 45 1
- Fax:
- (+352) 81 70 45 71
Customs and Excise Directorate
-
Customs and Excise Agency (ADA) Customs and Excise Directorate
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- ida@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
eDouane Helpdesk
-
Customs and Excise Agency (ADA) eDouane Helpdesk
- Address:
-
L-1016
Luxembourg
Luxembourg
B.P. 1605
- Phone:
- (+352) 28 18 20 00
- Fax:
- (+352) 28 18 92 01
- Email address:
- servicedesk@do.etat.lu
Related procedures and links
Procedures
Links
Further information
-
Taux des droits d'accise
sur le Portail des douanes et accises
-
EMCS - Système de contrôle des mouvements de marchandises soumises à accises
sur le Portail des douanes et accises
-
Excise Movement and Control System (EMCS)
on the website of the European Commission
-
EMCS - Système de contrôle des mouvements de marchandises soumises à accises
sur le Portail des douanes et accises
Legal references
établissant le régime général d’accise (refonte)
