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  1. Authorized economic operator (AEO)

    The Authorised Economic Operator (AEO) concept was adopted in the wake of the 11 September 2001 attacks. Its aim was to strengthen the security of commercial trade. Under the aegis of the World Customs Organization, customs authorities developed a worldwide...

  2. 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

  4. Import in Luxembourg

    The following diagram illustrates the involvement of various actors during an import in Luxembourg.

  6. Intra-community movement

    The following diagram illustrates the involvement of various actors during an intra-Community movement of goods starting from Luxembourg

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