All products (raw materials, manufactured articles, etc.) that can be purchased or sold, wholesale or retail, that are not included in special categories of goods for which there are specific rules (prior licenses or authorizations, health certificates or phytosanitary certificates etc.) are considered as general cargo.
In that respect in the context of international trade, the following products are considered as general cargo:
- books and magazines
- precious metals
- high valuables.
Special goods are treated in other pages under the heading type of goods.
Obligations and controls
International transport of these goods must comply with applicable provisions.
These goods are not subject to restrictions or special procedures when imported from or exported to third countries, but must be declared to customs and be accompanied by appropriate commercial and transport documents.
In the case of exports, the goods must comply with applicable rules in the destination country.
The customs declaration is necessary both on import and export.
The following procedures are available on the Guichet.lu website:
- export declaration
- import declaration
- VAT declaration
- Intrastat declaration, for intra-Community movements.
The Customs and Excise Administration is in charge of inspecting goods and documents for imports and exports.