1. Union Customs Code
The Union Customs Code (UCC) and its implementing provisions constitute the customs legislation applicable in Luxembourg.
The Union Customs Code (UCC) is established by Regulation (EU) 952/2013 of the European Parliament and of the Council of 9 October 2013.
It is supplemented, as regards certain implementing provisions, by Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015.
Combined Nomenclature
The Combined Nomenclature establishes the tariff classification of goods and forms the basis for determining customs duties, commercial policy measures and numerous other measures applicable to imports and exports.
The Combined Nomenclature is updated each year by a Commission Implementing Regulation.
Customs duty rates and other applicable measures may be consulted in TARLUX according to the tariff classification of the goods.
3. General Law on Customs and Excise of 18 July 1977
This legislative framework is supplemented by the provisions General Law on Customs and Excise of 18 July 1977, which contains certain provisions falling within national competence, in particular concerning penalties applicable in the event of infringements of customs legislation.
The Ministerial Regulation of 4 October 1977 provided for the publication and entry into force in Luxembourg of the Belgian General Law on Customs and Excise.
4. Compilation of customs legislation in Luxembourg
A compilation of customs and excise legislation applicable in Luxembourg is published and regularly updated on the Legilux website.
5. ATA Carnet
The legal bases for the ATA Carnet are the ATA Convention and the Convention on Temporary Admission (Istanbul Convention).
The ATA Convention concluded in 1961, remains in force and the number of Contracting Parties continues to evolve (65 members in 2026).
The Istanbul Convention was concluded in Istanbul on 26 June 1990 under the auspices of the Customs Co-operation Council, now the World Customs Organization (WCO). It is administered by a Management Committee under the auspices of the WCO.
The provisions concerning the use of an ATA Carnet as a transit document within the Union are contained in Articles 283 and 284 of RCommission Implementing Regulation (EU) 2015/2447.
6. Common transit and TIR Carnet
Common Transit and the TIR Carnet are governed by international conventions: