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General cargo

Definition

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:

furniture
books and magazines
automobiles
cash
precious metals
high valuables.

Special goods are treated in other pages under the heading type of goods.

Note: certain goods are subject to specific formalities when they are transported by individuals and not in the context of commercial transports. It is the case for cash, cars, pets for example.

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.

Depending on the different types of flows and on selected procedures, import customs duties and the VAT must potentially be paid.

Intra-Community movement of these goods is free, but may require a VAT return and/or Intrastat declaration.

In the case of exports, the goods must comply with applicable rules in the destination country.

On import or export, these goods may be subject to customs controls. They may also be subject to product conformity inspection.

Related procedures

The following procedures are available on the Guichet.lu website:

export declaration
import declaration
VAT declaration
Intrastat declaration, for intra-Community movements.

Related organizations

The Customs and Excise Administration is in charge of inspecting goods and documents for imports and exports.