The Union Customs Code
The Union Customs Code (UCC) and its implementing provisions constitute the applicable customs law in Luxembourg.
The UCC was adopted by Regulation EU/952/2013 of 9 October 2013.
It is supplemented for certain implementing provisions, by Delegated Regulation EU/2446/2015 of 28 July 2015, as well as by the Implementing Regulation EU/2447/2015 of 24 November 2015.
Delegated Regulation EU/341/2016 of 17 December 2015 specifies moreover a number of transitional rules to the UCC while waiting for the target information systems to become operational. This is supplemented by Implementing Decision (EU) 2019/2151 of the European Commission of 13 December 2019 that establishes the work programme for the design and deployment of target information systems.
Combined Nomenclature
The Combined Nomenclature, that sets the customs duty rates applicable on importation of goods in the European Union is updated each year by an Implementing Regulation. The last update is the Implementing Regulation EU/1577/2020 of 21 September 2020.
The customs duties rates may be viewed on TARIC or on TARLUX depending on the tariff classification of the goods.
The General Law on Customs and Excises of 18 July 1977
This legal provision is supplemented by the provisions of the Belgian General Law on Customs and Excise of 18 July 1977 that includes certain provisions of national competency (in particular sanctions applicable in the case of infractions against customs laws).
A consolidated version of the General Law on Customs and Excises of 18 July 1977 may be viewed on the JUSTEL website of the Belgian Ministry of Justice.
Compilation of Luxembourg customs legislation
A compilation of customs and excise legislation in Luxembourg is published and regularly updated on the Legilux website.
ATA Carnet
The legal bases for the ATA Carnet are the ATA Convention and the Convention on Temporary Admission, also known as the Istanbul Convention.
The ATA Convention concluded in 1961 remains in force and currently has 61 Contracting Parties.
The Istanbul Convention which was originally intended to replace the ATA Convention was concluded on 26 June 1990 in Istanbul under the auspices of the Customs Co-operation Council, now called the World Customs Organisation (WCO). It is managed by an Administrative Committee and currently has 34 contracting parties.
Provisions regarding the use of an ATA carnet as a transit document within the Union are contained in Articles 283 and 284 of Regulation EU/2447/2015.
Common Transit and TIR Carnet
Common Transit and TIR Carnet are specified by international conventions: