My company would like to purchase goods subject to excise duties (alcohols, tobaccos, energy products) from European suppliers, what must I declare in Luxembourg ?
If the goods are shipped from a Member State of the European Union, they are theoretically in free circulation and no customs declaration is required. You must however declare your intra-Community acquisition in your VAT return.
If the thresholds are exceeded, you must also declare the introduction of goods in an Intrastat declaration to be filed with the STATEC, the Luxembourg statistics institute.
Additional formalities must be completed concerning excise duties: payment of excise duties to the Customs and Excise Administration, or the placing of goods in an excise duty suspension arrangement.
My company would like to deliver goods subject to excise duties (alcohols, tobaccos, energy products) to a customer that is an European business, what formalities must I complete ?
If the goods are shipped from Luxembourg, they are theoretically in free circulation and no customs declaration is required. You must however declare the intra-Community sale in your VAT returns.
If the thresholds are exceeded, you must also declare the shipment of goods in an Intrastat declaration to be filed with the STATEC, the Luxembourg statistics institute.
Additional formalities must be completed concerning excise duties: the movement of goods under duty suspension must be recorded in the eDouane EMCS system.
My company would like to deliver goods subject to excise duties (alcohols, tobaccos, energy products) to a customer who is an European private individual, what formalities must I complete ?
If the goods are shipped from Luxembourg, they are theoretically in free circulation and no customs declaration is required.
When it concerns a sale with transport to a private individual, you must however invoice the VAT of the destination country and declare that sale in your VAT returns.
If the thresholds are exceeded, you must also declare the shipment of goods in an Intrastat declaration to be filed with the STATEC, the Luxembourg statistics institute.
Additional formalities must be completed concerning excise duties: the movement of products under duty suspension must be recorded in the eDouane EMCS system and you must appoint a representative in the destination country to pay there the excise duties on your behalf.