The Customs and Excise Agency (Administration des douanes et accises) is one of 3 tax authorities in Luxembourg, alongside the Luxembourg Inland Revenue (Administration des contributions directes) and the Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA).
The Customs and Excise Agency namely includes the central tax office of the customs and excise service and of the customs department responsible for the collection of:
customs duty (duties and taxes charged on imported goods);
tax on motor vehicles (road tax disc - vignette fiscale);
road and motorway tax for heavy goods vehicles (e-vignette);
tax on licensed premises (taxe de cabaretage), etc..