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  1. Storage & temporary storage

    Upon entry in the customs territory of the European Union (EU), non-Union goods that are not intended to remain in the EU or that are waiting for

  2. Authorized economic operator (AEO)

    Companies that meet certain compliance and security criteria may request the Authorized Economic Operator (AEO) status from the customs administration

  3. Processing

    When non-Union goods are subject, in the customs territory of the European Union (EU), to intervention beyond simple handling, the intervention may be

  4. Payment of excise duties

    Excise duties must be paid when the following products are released for consumption: alcoholic products: beers, wines, alcohols and intermediate products, etc. tobaccos: cigarettes, cigars, tobaccos, etc. energy products and electricity: fuels, LPG, methane natural gas and energy products used

  5. Tax representatives for VAT

    A foreign company that supplies goods (following a sale) from Luxembourg or that purchases and receives goods in Luxembourg must declare its transactions to the Registration Duties, Estates and VAT Authority (AED). If it is not established nor registered for

  6. National operations

    Value-added tax (VAT) covers all stages of production and distribution of goods carried out within the territory of Luxembourg. sales of goods

  7. Statistical formalities (Intrastat)

    The principle of the free circulation of Union goods among the Member States of the European Union led to the disappearance of all customs barriers

  8. VAT suspensive arrangements

    Luxembourg VAT is normally due when goods are supplied in Luxembourg. However, VAT suspensive arrangements allow to delay payment of VAT.

  9. Type of goods

    In addition to the same standard obligations, formalities related to import, export, transit or intra-EU movements of goods vary according to their

  10. TRACES.NT

    TRACES, which stands for TRAde Control and Expert System, is a free, multilingual information tool managed by the European Commission to facilitate exchanges between economic operators and administrations of Member States. It is used to centralize, in one database, requests

  11. Animal products

    Animal products are all products that come from the body of an animal. They are also called products of animal origin.

  12. Health products

    Products used for the diagnostics and treatment of humans (pharmaceutical products, narcotics and psychotropics, medical devices such as prostheses or

  13. Certificates for agricultural products (Agrim/Agrex)

    Definition Certificates for agricultural products are certificates required by the European Union (EU) for imports or exports of agricultural products. These certificates allow the EU to monitor the trade of agricultural products with third countries, to compensate for the difference

  14. Narcotics & psychotropics

    From a medical point of view, psychotropics designate chemical substances that act upon the mind, that is on the conscious or unconscious mental life

  15. FLEGT license

    Definition FLEGT authorizations, which stands for Forest Law Enforcement Governance and Trade, are documents issued by timber producing countries that have approved a Voluntary Partnership Agreement (VPA) with the European Union (EU). This authorization confirms that the timber or timber

  16. Medical devices

    Definition Medical device means any instrument, apparatus, appliance, software, implant, reagent, material or other article, intended by the manufacturer to be used, alone or in combination, for human beings for one or more of the following specific medical purposes: diagnosis

  17. Permit to transfer firearms

    Definition A permit to transfer firearms gives authorization to transfer a firearm to another Member State of the European Union (EU). This permit must accompany the civil arms to their destination and must be presented upon any request by authorities

  18. Restricted trading

    Some products are subject to restrictions due to their sensitive or hazardous nature. To get help following the procedures necessary for a specific

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