Customs and Excise Administration

The Customs and Excise Administration (ADA) is under the authority of the Ministry of Finance. Its mandates encompass taxation and security.

With respect to taxation, it is responsible for the collection of:

customs duties and the recording of infractions related to import and export of goods
excise duties on alcohols, tobaccos as well as energy products and electricity
the vehicle tax
the duty on heavy goods vehicles usage
the Added-Value Tax on imports of certain goods to Luxembourg.

At the security level, the missions of the Customs and Excise Administration are the following:

control of national and international road transport
control of restaurant establishments of the HORESCA sector and control of the food chain
environmental protection
control of right of establishment laws - fair competition
the fight against the illegal sale of pharmaceutical products and drugs
participation in the Vigilnat plan.

Responsibilities

In the context of international trade, the Customs and Excise Administration receives customs declarations and documents concerning excise duties, provides for the control of their accuracy and monitors compliance with applicable customs regulations and excise regulations. It also carries out various customs controls.
The Customs and Excise Administration develops and provides operators with a high performance information system and a helpdesk.
It also ensures monitoring of different customs, excise and VAT suspensive procedures and arrangements.

The Customs and Excise Administration is responsible for issuing the following approvals and authorizations:

EORI numbers
Authorized Economic Operator status
authorized freeport operator status
customs representative certification
authorizations for the implementation of suspensive customs procedures, for suspensive excise arrangements, and suspensive VAT arrangements:
- customs warehouse authorization
- inward processing authorization
- outward processing authorization
- excise fiscal warehousekeeper authorization
authorization for implementation of customs simplifications.

The Customs Administration processes applications for binding tariff information or binding origin information.

These missions are performed by the Customs and Excise Directorate and the customs offices.

The customs and excise online services provide different applications that allow companies to complete their customs procedures online.

access to eDouane system
access to ICS eDouane for the Entry Summary Declaration
access to Import/Export eDouane for import/export, transit and excise declarations
access to EMCS eDouane for excise documents.

The TARLUX application may be used to obtain all information necessary to import goods to Luxembourg according to their origin (amount of duties and taxes, commercial policy measures, documents and certificates to provide).