The following energy products and electricity are subject to excise duties:
- mineral oils: unleaded gasoline (fuel), diesel (fuel and heating), heavy fuel and kerosene
- biofuels and bioliquids, used alone or as motor or heating fuel additives
- natural gas (methane), Liquid Petroleum Gas (LPG)
- solid fuels (coal, hard coal, coke and lignite)
Obligations and controls
Energy products and electricity are subject to excise duties.
Payment of excise duties must be made to the Customs and Excise Administration at the time of the declaration of release for consumption of the energy products by the manufacturer or importer, or authorized warehousekeeper.
Excise products that will not be consumed in Luxembourg may be imported, produced, stored and transported under excise duties suspension. The excise duties become payable upon release for consumption, in the country of consumption.
Excise duties are calculated by reference to the number of:
- liters, for gasoline, diesel and kerosene (for 1,000 liters at a temperature of 15°C)
- kilograms, for heavy fuel oil, LPG, methane, and coal and coke
- kilowatts/hour, for natural gas
- kilowatts/hour, for electricity.
In addition to the BLEU common excise duty and the autonomous excise duty, additional autonomous excise duties are applicable:
- leaded and unleaded gasoline, and diesel fuel: the social security contribution and the climate change contribution
Some excise products used for industrial or commercial purpose benefit from a reduced rate: this applies to diesel, kerosene, LPG.
Excise duty rates may be viewed on the website of the Customs and Excise Administration.
The AC4 declaration is used to declare the release for consumption of energy products and determine the amount of excise duties to pay to the Customs and Excise Administration.
The following procedures specify the formalities applicable to energy products and other products subject to excise duties: