Movement of excise goods (tobacco, alcohol, energy products) within the EU

Large businesses

Self-employed

SMEs

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.

On a more exceptional basis, goods may also circulate in the EU when the relevant excise duties have already been paid in the country of departure. These goods have a 'duty paid' status (régime acquitté) and a must follow a special procedure.

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.

Who is concerned

Operators that receive goods subject to excise duty must declare the quantities received.

The following goods are subject to excise duty:

alcoholic products: beer, wine, alcohols, etc.;
tobacco products: cigarettes, cigars, tobacco, etc.;
energy products: fuel, LPG, methane gas, natural gas, electricity, etc.

The complete list of goods subject to excise duty is available on the Customs and Excise Agency's website.

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 from time to time, operators must provide a guarantee covering the amount of duties at stake 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.

Operators who do not have the necessary authorisations relating to excise duty may commission a third-party operator with the necessary excise authorisation to act on their behalf as a representative in excise duty matters.

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 they correspond to those listed 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:
- file the declaration of release for consumption (AC4) using the eDouane Import/Export system, where necessary via a customs representative to be appointed and mandated prior to 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
- an authorised warehousekeeper established in the EU (including Luxembourg).

The registered consignee must 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) using the eDouane Import/Export system, where necessary via a customs representative to be appointed and mandated prior to 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.

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 a customs representative to represent them in completing the administrative 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 simplified electronic 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 control.

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;
pay the excise duties due in the country at the end of the movement of the excise goods; and
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.

Forms / Online services

eDouane EMCS

Démarche en ligne

Accéder à la démarche

Système eDouane Import / Export

Démarche en ligne

Accéder à la démarche

SEED - Vérification des autorisations d'accise

Démarche en ligne

Accéder à la démarche

Demande d'autorisation représentant en matière d'accises - régime suspensif

Télécharger le formulaire

Accès pour le système "eDouanes EMCS" utilisateurs

Télécharger le formulaire

Demande de procuration/mandat pour le système "eDouanes EMCS"

Télécharger le formulaire

Authorization request for "eDouanes" system

Download the form

Demande d'autorisation pour le système eDouane

Télécharger le formulaire

Demande d’autorisation en matière d’accise – destinataire certifié

Télécharger le formulaire PDF, 219 Kb

Demande d’autorisation en matière d’accise – expéditeur certifié

Télécharger le formulaire PDF, 219 Kb

Who to contact

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Customs and Excise Agency
Customs Office - North

2, rue Clairefontaine
L-9201 Diekirch
Luxembourg
Postal address :
B.P. 77

Phone : (+352) 817045-1

Fax : (+352) 81 70 45 71

from 08.00 - 17.00 non-stop

(+352) 817045-1 Path to Customs Office - North

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Customs and Excise Agency
Customs Office - Luxembourg-Howald

Croix de Gasperich
L-1350 Luxembourg
Luxembourg
Postal address :
B.P. 1122 L-1011 Luxembourg

Phone : (+352) 2818-4.247 ou (+352) 2818-4.403

Fax : (+352) 2818-4100

Monday to Friday from 08.00 - 17.00

(+352) 2818-4.247 ou (+352) 2818-4.403 centre.douanier@do.etat.lu Path to Customs Office - Luxembourg-Howald

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Customs and Excise Agency
Customs and Excise Directorate

22, rue de Bitbourg
L-1273 Luxembourg
Luxembourg
Postal address :
BP 1605, L-1016 Luxembourg

Phone : (+352) 28 18 28 18

Fax : (+352) 28 18 92 00

(+352) 28 18 28 18 ida@do.etat.lu Customs and Excise Directorate Path to Customs and Excise Directorate

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Customs and Excise Agency
eDouane Helpdesk

L-1016 Luxembourg
Luxembourg
Postal address :
B.P. 1605

Phone : (+352) 2818 - 2000

Fax : (+352) 2818 - 9201

(+352) 2818 - 2000 helpdesk.plda@do.etat.lu eDouane Helpdesk Path to eDouane Helpdesk

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Further information

Tableau des taux d'accises applicables pour l’année 2023

sur le site de l'Administration des douanes et accises
EMCS

sur le site de l'Administration des douanes et accises
Excise Movement and Control System (EMCS)

on the website of the European Commission
Tobaccos

on the website of Single Window for Logistics Luxembourg
Alcohols

on the website of Single Window for Logistics Luxembourg
Energy products & electricity

on the website of Single Window for Logistics Luxembourg
Excise documents & declarations

on the website of Single Window for Logistics Luxembourg

Legal references

Directive (UE) 2020/262 du Conseil du 19 décembre 2019

établissant le régime général d’accise (refonte)