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General cargo
Definition All products (raw materials, manufactured articles, etc.) that can be purchased or sold, wholesale or retail, that are not included in special categories of goods for which there are specific rules (prior licenses or authorizations, health certificates or phytosanitary
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Customs duties
The following must be determined in order to know the amount of customs duties due upon import of goods: The combination of these elements is used to
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Tariff classification of goods
Various regulations and customs duties may apply depending on the nature of the goods imported or exported. All goods that cross a border of the European Union (EU) must therefore be subject to a tariff classification that determines their tariff
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Origin of goods
The customs origin must be determined for the release for free circulation or for the exportation of goods. It defines the country in which the goods were produced, manufactured or sufficiently processed. It should be differentiated from the provenance, which
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Online services
Various certificates, permits or declarations are needed in order to transport goods. Some certificates or declarations may be established with
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VAT online services
The procedures outlined below require user identification via a reliable electronic certificate (Luxtrust business certificate). Companies that need
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Certificate of preferential origin
Definition Preferential origin allows goods to benefit from reduced or nil customs duties when they are imported from third countries. These privileges are specified: in the preferential agreements that the European Union (EU) maintains with a large number of third
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CITES Permit
The CITES permit or certificate is a document accompanying imports, exports and re-exports of products from species protected by the CITES Convention
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Common Entry Document (CED)
The Common Entry Document (CED) is a form that must be completed by importers in the TRACES system to give prior notification of an import or transit
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Free sale Certificate
Free sale Certificate A free sale certificate is a document intended for a third country.
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Government agencies
Luxembourg government agencies and administrations issuing certificates and conducting controls on international goods.
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Ministry of Justice
The Ministry of Justice has several functions: the preparation of legal texts in the form of draft laws, the administration of justice and the management of districts and justice departments. For that, the Ministry includes the following specialized departments: the
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Species protected by CITES
The CITES Convention is an international agreement aiming to control the international trade of species of wild animals and plants so that such trade
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Energy products & electricity
Definition The following energy products and electricity are subject to excise duties: mineral oils: unleaded gasoline (fuel), diesel (fuel and heating), heavy fuel and kerosene biofuels and bioliquids, used alone or as motor or heating fuel additives natural gas (methane
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Rough diamonds
Definition A rough diamond is a diamond that is unworked or simply sawn, cleaved or bruted and falls under the SH code 7102.10, 7102.21 and 7102.31 in the tariff classification. Obligations and controls To import a
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Taxes & fees
Duties and taxes of various natures are due when goods are imported, sold, received or sent from Luxembourg. They are mostly customs duties, excise
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Suspensive customs procedures
When non-Union goods arrive on the customs territory of the European Union, it is possible to use suspensive customs procedures. The payment of
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Temporary admission
Temporary admission allows the use of non Union goods on the customs territory of the European Union (EU) with full or partial exemption from import
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Fees for administrative controls
Fees for administrative controls Although there are no costs involved in the granting of certificates, some control and inspection procedures by
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Recycling fee
Obligation to collect the waste from electric and electronic equipment Waste from electrical and electronic equipments (WEEE) must be taken back free of charge by producers and importers of electrical and electronic equipments (EEE) selling in or to Luxembourg. This