Energy products & electricity

Definition

The following energy products and electricity are subject to excise duties:

  • mineral oils: fuels (leaded/unleaded gasoline, and diesel), heavy fuel, 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)
  • electricity.

Obligations and controls

Energy products 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.

Products that will not be consumed in Luxembourg may be imported, produced, stored and transported under excise duties suspension. The excise duties owed are then paid 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.

Additional duties also apply, in the case of:

  • leaded and unleaded gasoline, and diesel: the social security contribution, the climate change contribution and the autonomous excise duty
  • domestic fuel oil: the control fee
  • natural gas: the natural gas consumption tax
  • electricity: the electricity tax.

Some excise products used for industrial or commercial purpose benefit from a reduced rate: this applies to diesel, kerosene, LPG and methane.

Excise duty rates and additional duties may be viewed on the website of the Customs and Excise Administration.

Related documents

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.

Related porcedures

The following procedures specify the formalities applicable to energy products and other products subject to excise duties:

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