Customs warehousing enables EU-businesses to import and store non-EU goods without having to pay VAT and import duties while the goods are in storage.
The business can:
Resorting to customs warehousing requires authorisation from the Customs Department at the Customs and Excise Agency.
Businesses wishing to store goods in Luxembourg without processing may resort to customs warehousing provided they have a customs warehouse in Luxembourg.
Businesses can apply for assistance from a customs agency.
Currently, there are no public warehouses in Luxembourg.
The operator must apply in writing (on plain paper) for a customs warehousing authorisation at the Customs Department of the Customs and Excise Agency.
The administration will communicate the necessary information and documents required if need be.
When the application is approved by the administration, they issue an authorisation with an unlimited time validity which determines the storage conditions, the stock account and the type of goods that can be stored.
The operator begins the entry for warehousing process by indicating his authorisation number for customs warehousing on the import declaration.
It is not necessary to know the final destination of the goods at their time of entry in customs warehousing.
The goods are not subject to customs duties and VAT during storage.
The goods may only be subject to a process or work with a view to preservation and subsequent distribution (e.g.: repackaging, cleaning, etc.).
In order to end the customs warehousing, the importer can: