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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
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Authorized economic operator (AEO)
Companies that meet certain compliance and security criteria may request the Authorized Economic Operator (AEO) status from the customs administration
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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
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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
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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
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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
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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
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VAT suspensive arrangements
Luxembourg VAT is normally due when goods are supplied in Luxembourg. However, VAT suspensive arrangements allow to delay payment of VAT.
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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
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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
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Animal products
Animal products are all products that come from the body of an animal. They are also called products of animal origin.
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Authorization to transit radioactive materials
The authorization to transit radioactive materials is a document certifying the permission given to a company, already authorized to conduct transport
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Health products
Products used for the diagnostics and treatment of humans (pharmaceutical products, narcotics and psychotropics, medical devices such as prostheses or
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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
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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
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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
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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
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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
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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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Phytosanitary Certificate & Plant Passport
Phytosanitary Certificate & Plant Passport The phytosanitary certificate accompanies plants and plant products on export or re-export.
