Luxembourg
Luxembourg Customs Contacts
Website: http://www.do.etat.lu/
Email: douanes@do.etat.lu
Address: 22, rue de Bitbourg, L-1273 Luxembourg
Postal Address: BP 1605, L-1016 Luxembourg
Telephone: +352 28182818
Fax: +35228189200
Luxembourg is a landlocked country in western Europe. The country is a founding member of the European Union, OECD, United Nations, NATO, and Benelux, reflecting its political consensus in favour of economic, political, and military integration. The city of Luxembourg, which is the country's capital and largest city, is the seat of several institutions and agencies of the EU. The economy of Luxembourg is largely dependent on the banking, steel, and industrial sectors.
Export/Import Tariffs
Luxembourg is part of the harmonised trade system of the EU and importing and exporting are covered by EC Regulations.
A Common External Tariff (CET) is applicable to other countries.
The European Community has created the Binding Tariff Information (BTI) system as a tool to obtain the correct tariff classification for goods for import or export. Before shipping any goods, it would be better to consult the Luxembourg Customs.
The Luxembourg Customs and Excise Agency (Administration des douanes et accises) is one of three tax authorities:
- Luxembourg Inland Revenue (Administration des contributions directes)
- Luxembourg Land Registration
- Estates Department (Administration de l’enregistrement et des domaines).
The Customs and Excise Agency is responsible for the collection of:
- customs duty (charged on imported goods)
- excise duty
- 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).
Trade with certain countries is forbidden or restricted in accordance with UN, EU or OSCE sanctions.
Product certification, labelling and packaging
Certification, labelling and packaging must meet EU requirements. For more information on current requirements, visit the European Union website.
Packaging
To reduce the impact on the environment, the EU has required legislation concerning the management of packaging and packaging waste. For more information, visit Product labelling and packaging
CE Mark
The CE mark is a mandatory conformity marking for certain products sold within the European Economic Area (EEA). For more information, visit CE marking.
Labelling
All labelling and information directives of the European Council must be met, as well as local and national regulations. Information on the labelling of products in the interest of consumers and compliance procedures are available at Summaries of EU Legislation.
Food information and labelling legislation must comply with EU legislation. For more information, visit EUR- Lex Food Safety.
For organic produce, EU legislation requires that imported organic food from third countries be produced to the same standards as that from or EU. For more information, visit ILNAS and OSQCA.
Special certificates
There are controls on a number of imported products. For more information, visit Luxembourg Import Declaration.
Documents for import/export
All goods shipped from outside the European Community to Luxembourg must have a Commercial Invoice and must contain or reference the following information:
- air waybill or bill of lading number
- shipper's full name, address and phone number
- complete delivery address if different from invoice address
- VAT number of the consignee
- INCOTERMS (Terms of Sale; if possible show freight and insurance charges separately)
- consignee's full name, address and phone number
- full and complete description of goods (including HS numbers if possible)
- total quantity, unit value, units of measures and currency of the goods (fair market value)
- number of packages
- total weight of the shipment (gross and net)
- county of origin.
Invoices are required for all dutiable shipments relating to commercial transactions between companies; companies and individuals, regardless of the value.
Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM (International Commercial Terms of Sale) used on the transaction. It can be in any official language for import shipments and if required by customs, must be accompanied by a translation. When translations are requested, a party who is knowledgeable of the transaction must furnish it.
Bill of lading
To order bills are acceptable and bills of lading should bear the name of the party to be notified. The consignee must have the original bill of lading to take possession of the goods. Express bills of lading are also acceptable.
Mail and parcel post shipments require postal documentation in place of bills of lading and air cargo shipments require airway bills. The number of copies issued depends on the requirements of the importer and the airline. As a guide, follow IATA and/or International Civil Aviation Organisation regulations governing labelling and packing of dangerous and restricted goods.
Packing list
Packing list with shipper’s signature is mandatory.
Sources:
http://www.doingbusiness.org/data/exploreeconomies/luxembourg?topic=trading-across-borders
http://www.luxembourgforbusiness.lu/en/export/ready-export
