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Mechanism transferring to the customer the responsibility for paying the VAT to the administration by self-accounting.

Any country that is not part of the customs territory of the European Union.

The objective of this section is to group the main regulations applicable to international transport of goods in particular for customs, excise, VAT and perishables.

Legislations and regulations on customs

Act by which a person gives power to another person in order to act on his or her name.

Preferential agreements defined with developing countries, whose objective is to promote the integration of those countries in the world trade system. The GSP allows a discount or a unilateral reduction of customs duties that, on importation to the European Union

Place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper.

Useful links about customs & VAT

The Registration Duties, Estates and VAT Authority (AED) is one of the three tax administrations of the Grand-Duchy of Luxembourg. Concerning the international movements of goods, its main missions are to ensure the fair and accurate collection of the