Customs declarations

When a company imports, exports or places goods in a suspensive customs procedure in Luxembourg, it must file a customs declaration with the Customs and Excise Administration.

Customs declarations prior to importing or exporting must also be filed, for security purposes.

Declarations for excise products must also be filed with the Customs and Excise Administration, following other specific procedures.

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Form and content of customs declarations

The form and content of customs declarations must comply with the Union Customs Code. All customs declarations must:

The company must attach to its customs declaration all documents needed to establish, as the case may be, the nature, the value, or even the origin of the goods so that the Customs and Excise Administration can carry out its controls.

In some circumstances, companies can benefit from customs simplifications for the establishment and filing of their customs declarations.

In practice, an operator can only have disposition of its customs-declared goods after receiving "clearance" from the Customs Administration. Clearance is obtained once the Customs Administration has finished the customs control on the goods, or has made the decision to not perform any customs control.

Pre-arrival/pre-departure declarations

To secure the international supply chain, concerned operators must file pre-arrival/pre-departure declarations. The Customs Administration carries out a computerized risk analysis based on the data thus received. Goods deemed at risk are subject to customs control for safety and security purposes upon their arrival or prior to their departure.

At entry into the European Union (EU), Entry Summary Declarations (ENS) shall in principle be filed by carriers.

At export/exit from the EU, Exit Summary Declarations (EXS) shall in principle be filed by the exporter or their carrier. In practice, the export declaration is most often used as an EXS declaration.

Authorized Economic Operators (AEO) F and S are allowed to file their ENS and EXS customs declarations with reduced data.

The main customs declarations

The following table summarizes the main customs declarations, associated with the system to use:

Event

Type OF declaration

System

Arrival of non Union-goods in the customs territory of the European Union (EU)

Entry Summary Declaration

ICS eDouane

Placing of non-Union goods in a temporary warehouse

Declaration of temporary storage

 

Placing of non-Union goods in a customs warehouse

Declaration of storage in a customs warehouse

Import/export eDouane

Placing of non-Union goods in a free zone

N/A

 

Placing of non-Union goods in inward processing

Declaration of inward processin

Import/export eDouane

Placing of non-Union goods in temporary admission

Declaration of temporary admission

 Import/export eDouane

Or ATA carnet

Transport in transit

Declaration of transit

Import/export eDouane (NSTI, NCTS)

Or TIR carnet

Import of non-Union goods

Declaration of release for free circulation

Import/export eDouane

Export of Union goods

Declaration of final export

Import/export eDouane

Declaration of temporary export

Import/export eDouane

Or ATA carnet

Re-export of non-Union goods Declaration of re-export Import/export eDouane

Related products

The customs declaration is valid for any type of product.

Related procedures

Customs declaration procedures are detailed on the Guichet.lu website:

Related organizations

Customs declarations and pre-arrival/departure declarations must be provided to the Customs and Excise Administration.

The person who must declare the goods to customs is the declarant. This is usually the owner of the goods. The declarant may choose to be represented to customs by a customs representative.

The customs representative files the customs declaration in their own name but on behalf of the declarant ("indirect" representation). The customs representative and the declarant are jointly responsible for paying the customs debt.

Note: "direct" representation allows the customs representative to file customs declarations in the name of and on behalf of the declarant. The declarant alone is responsible for paying the customs debt.  

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