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This report aims to provide, in a practical and comprehensive manner, all necessary procedures for exporting goods from Luxembourg. The main objective of this report is to enable operators who wish to export goods from Luxembourg, to find:

  • Basic information on the administrative, customs and taxation status of exported goods
  • Practical information regarding the formalities and procedures that need to be carried out in accordance with legal provisions and regulations


The legal and regulatory provisions applicable to exported goods from Luxembourg:

  • EU regulations and directives transposed into Luxembourg’s legislation
  • Laws and regulations specific to the Union Economique Belgo-Luxembourgeoise (UEBL) and Luxembourg

The movement of goods within the EU is also known as intra EC Trade, which is deemed to be in free circulation. However, intracommunity trade must be declared to the Intrastat statistical system.
All operators involved in intra EC trade (between EU member countries).
As of 2008, there are 27 member countries in the EU: Austria, Belgium, Cyprus, Denmark, Finland, France, Estonia, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Spain, UK, Romania, Slovakia, Slovenia, Sweden, Czech Republic, Bulgaria and Estonia. Operators are exempted to provide Intrastat information or can provide simplified information if the annual value of the intra-community trade is not above a given threshold. The thresholds for declaration exemptions and simplified declarations are available on the

Website of the Luxembourg Statistics Office (STATEC): .

Operators do not have to declare the movement of goods, such as goods in transit, goods sent or returned after repair and goods being moved temporarily within the EU.
In order to engage in intracommunity trade, an enterprise must ensure that it complies with both transportation and tax regulations.
A Luxembourgish operator involved in transporting goods (for import/export purposes) throughout the EU countries has to make sure that transport documents (Airway bill etc) be retained along with the goods loaded. Further information on transport documents can be found on the Ministry of Transports Website:

Enterprises involved in intra EC trade are required to provide the necessary statistical data relating to the exchanges of goods to the qualified national Institute (Statec) through the Intrastat system.
The Intrastat system collects the statistical data directly from the companies. By means of monthly declarations, those provide to the proper national authority the data on their intracommunity operations.
The Intrastat system can collect information either on paper or in electronic format. A specific software (IDEP/CN8) is made available free of charge for electronic declarations.
The deadline for handing-over of the declarations to Statec depends on the transmission support of the declarations:
paper medium: 6 th working day of the month following the month of reference
electronic way: 16 th working day which follows the month of reference
Any operator or fiscal representative needs to register with the tax authorities in Luxembourg before engaging in any kind of import/export activities.
Registering with the Luxembourg tax authorities in order to import or export goods to or from Luxembourg may be required for:
operators established in Luxembourg and not yet registered who expect an annual turnover exceeding EUR 10,000;
operators under the law of a country other than Luxembourg unless they appeal to a fiscal representative:
The following documents are required in order to register for VAT in Luxembourg:
Copy of the articles of incorporation if the operator is a legal entity
Copy of the ID if the operator is a natural person
The registration form for VAT can be downloaded from the website:
An operator allowed by the Luxembourg government to act as such at the time of import or export of goods to or from Luxembourg can:
Postpone the VAT payment of imported goods until the submission of the next upcoming tax declaration (according to the provisions applicable to the operator by the administration) – This provision is particularly useful in cases where goods imported to Luxembourg are immediately re-exported to another European Union (EU) country.
Charge the VAT to a later period and recover the VAT paid in advance during the handover of imported goods to another operator from Luxembourg or the EU (non-Luxembourgish and not subject to VAT in the home country)

Charge without VAT and recover the VAT paid in advance during the handover of imported goods to another EU operator (non-Luxembourgish and subject to VAT in the home country).
Obtain a refund of excise duties and environmental taxes from the concerned authorities in Luxembourg, in cases where the exported goods were allegedly subject to the payment of excise duties and/or environmental taxes.

The custom authorities in Luxembourg provide a special accreditation (for securing the supply chain) to operators under the EC Regulation 648/2005. All accredited operators or authorized economic operators will have the possibility to pass through a simplified import/export procedure routine.
Companies involved in regular international import/export and wishing to collaborate with the customs authorities. They share responsibilities in the surveillance of the flow of trade and obtain access to simplified customs procedures.

An application can be submitted by any person established in the EU meeting the legal requirements.
The applicant should provide a central point of access for all information required by the customs authority in the issuing member state (e.g. main accounts, customs records and documentation) to permit an evaluation of the criteria governing the granting of authorisation. This includes the following:
Examination of whether the company can fulfil its obligations
Audit of the administration and internal control of the company

The applicant should give written consent to the custom authorities for any exchange of information that needs to be shared with other member states involved in the authorisations, both issuing procedure and operation of the authorisation.

Applications for authorisation should be submitted to the custom authorities for the place where the applicant’s main accounts including all documentation and records exist. This will mean that pre-audits and audit-based controls can be carried out more easily by the custom authorities in terms of granting and supervising the authorisation.
Interested parties can submit a written request for accreditation to the Direction des Douanes et Accises, BP1605, L-1013 Luxembourg. After verifying that the applicant qualifies for the authorisation, the custom authorities will send the application and the first draft of the authorisation to other concerned custom authorities (the contact point(s) in the participating member state) through the CIRCA system.

Operators who apply an AEOS certification (AEO Security facilitation) or an AEOF (full AEO: Security Facilitations + Customs Simplifications) have to fill in a safety and security questionnaire. Operators duly registered as « Agents habilités » by the Civil Aviation Authority (DAC) are,however, exempt from filling this questionnaire as they are considered to fulfil the security requirements.

More information is available on: .

A 2,5 hours e-learning module on this topic has been developed by the European Commission (DG Taxud) and can be downloaded via:

The validity of the authorisation is open-ended.
Questionnaire Application for an Authorised Economic Operator (Customs Simplifications) Certificate:

Questionnaire Application for an Authorised Economic Operator (Safety and Security) Certificate:

A Commodity Code for goods is needed to fill out customs paperwork when trading internationally. It is an 8-digit number (for exports, and a 10-digit number for imports) taken from the Hormonised System (HS), which is common to all EU countries. The coding system distinguishes, in detail, between the various types of goods (for e.g., steel, foodstuffs, machinery).
A Commodity Code is a piece of information required by the SAD form (Single Administrative Document) [link to SAD form].
The Commodity Code is also called Tariff Heading, Tariff Code, Classification Code or Harmonisation System Code.
All operators registered with the tax authorities in Luxembourg.

An operator has to give the Commodity code associated with tariff information in the SAD form used for importing and exporting goods. This code and the associated tariff are available online on both the TARIC or TARBEL Websites.

However, the customs authorities do not have to accept the tariff selected by the operator from the online database. If the operator wants to have a guarantee for the tariff, he can request a Binding Tariff Information (BTI) from the customs authorities.

The European Commission stores commodity codes in a database called TARIC. Commodity codes and other regulations are updated daily in TARIC, which ensures that importers and exporters are judged on the same standards and receive the same treatment throughout the EU.
TARIC is available online for importers and exporters from EU countries. The TARIC website helps retrieve the commodity code associated to a particular good and the related tariff information (possible trade restrictions, required licences).

In Luxembourg, operators can also use the TARBEL database. The TARBEL database retrieves all information from the EU TARIC database as well as additional national information concerning VAT, excise duties and ecotaxes.

The Export Helpdesk ( is an online service available for developing country exporters. It provides relevant information about market access conditions in the EU market (EU and Member States’ import requirements, internal taxes, Import Tariffs, Customs Documents, Rules of Origin,..).
The Market Access Database ( is a free interactive information resource for European exporters (with some sections only accessible to EU Member States and acceding or candidate countries). It provides information about market access conditions in non-EU countries (trade barriers, applied tariffs, non-EU countries import requirements, sanitary and phytosanitary measures applied by third countries,..).

However, the TARIC (and TARBEL) database does not guarantee that a code retrieved in this way be accepted by the Customs authorities if used in a declaration. In order to obtain guaranteed tariff information, the operator can request a Binding Tariff Information (BTI) from the customs authorities.
The EC has created the Binding Tariff Information (BTI) system (“renseignement tarifaire contraignant”) as a tool to assist economic operators to obtain the correct tariff classification for goods (commodity code) they intend to import or export.

BTI is issued on request to economic operators by the customs authorities of the member states. It is valid throughout the community, regardless of the member state that issues it. Furthermore, BTI is available per person and per merchandise only may be obtained by the importer/exporter himself or in his name by a representative.
The main benefit to the holder is legal certainty with regard to tariff classification. Which is important as commodity codes are the basis for determining customs duties, export refunds and the application of other related legal provisions (for e.g., import/export certificates).

Existing BTIs can be found on the European Binding Tariff Information (EBTI) database: .

Further information about BTI in Luxembourg and the required form can be found on the following link:

If an operator does not want to engage in a formal BTI procedure, he may contact the custom authorities to ask for indicative information.
A BTI is generally valid for six years. However, in certain cases (for e.g., the publication of a classification regulation, a change in the interpretation of the nomenclature at an international level or any other possibility laid down by the provisions of the implementation
of the Customs Code), a BTI may cease to be valid.

In such circumstances, the economic operator may request the customs authorities to allow him to continue using the BTI for a transitional period (’period of grace’). Such a request will be granted provided that the conditions laid down by the law are met.
Regulation (EEC) No 2913/92 specifies the application of the commodity code.

Article 12 of the Customs Code sets out the specific provisions for BTI. Articles 6–11 set out the general provisions concerning decisions and information obtained from customs authorities and to be taken into account (Council Regulation (EEC) N° 2913/92 of 12 October 1992 tablishing the Community Customs Code).
The above-mentioned provisions are further clarified by articles 5–14 of the Implementing Provisions of the Community Customs Code (Commission Regulation (EEC) N° 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) N° 2913/92 establishing the Community Customs Code).
Specific formalities or restrictions apply to the import or export of certain categories of goods which should be investigated by the importer/ exporter beforehand. During the import and export of goods, the following categories (ranging among the 901-920 criteria) need to be declared:
Goods under a licence agreement and/or under quotas

Goods containing chemical substances
All types of goods mentioned above (except prohibited goods) will undergo the general import/export procedures after clearing complementary checks and formalities.
The trade of different kinds of goods is prohibited under international, European and Luxembourgish provisions (e.g., forgery products, drugs). The list of prohibited goods is not exhaustive as it is constantly being updated. For further information, please contact the Luxembourgish customs authority:
Direction des Douanes

26, place de la Gare
L-1016 Luxembourg
B.P. 1605
Tel : (+352)2901911 | Fax : (+352)498790

The import or export of certain classes of merchandise may be restricted to protect the economy and security of Luxembourg and other EU member states, to safeguard consumer health and well being, and to preserve domestic plant and animal life. The trade of such goods to or from Luxembourg may require particular licences.
Licences have to be demanded by operators engaged in trading goods under a licence agreement or quotas:
Some of the following goods may notably be concerned:
Live animals and products of animal origin
Phytosanitary goods (plants and vegetable products)
Endangered species of wild fauna and flora
Strategic or sensible goods (dual use items)
Goods that could be used to inflict capital punishment or torture
Cultural goods, antiques and works of art

Several documents may be required in order to obtain an export, import or transit licence, depending on the good. Documents most currently demanded are the following:
A preferential certificate of origin EUR1

The original export licence from the country of origin (textiles, steel products);
For weapons and ammunitions, a copy of the authorisation issued by the Ministry of Justice:
For weapons, ammunition, military equipment and dual-use goods, an End-Use Certificate
For plants and vegetable products, live animals and products of animal origin, veterinary certificates
The requirement for a licence is usually indicated in the TARIC/TARBEL database and the Market Access Database.
The customs authorities can be contacted in order to determine whether a licence is needed.
Some licences may be required either for the import, the export or the transit of particular goods.
Refunds may be granted in order to promote the export of certain food products.

These include the following:
Applications for exports that may give rise to refunds are to be communicated to the Licensing Office in the form of an “Export Certificate” (AGREX) that will be stamped by the Licensing Office.

Office des Licences
21, rue Philippe II
L-2340 Luxembourg
Fax : (+352)466138
To be attached to this document: an invoice, a health certificate (for meat), an analysis of the product, possibly a certificate of origin. Other documents may be required depending on the product and destination).

The Licensing Office will notify the European Commission of the projected export. In some cases, a deposit covering the transaction costs is required. The deposit will be refunded once the transaction has been completed fully and on time.

Some exceptions can be made as to the requirement of an AGREX certificate and the deposit (in particular for the export of small quantities of products).
After exporting the goods, the operator is required to provide the Licensing Office with the application for the refund as well as the documents confirming the completed export. These usually include the transport documents, customs documents certifying the exit of the EU customs territory, and documents certifying the arrival/delivery of the goods (in case of need, a translation of these documents may be required).

Third countries may apply different sanitary and phytosanitary measures to the export of plants and plant products from Luxembourg. The European Commission has established a Sanitary and PhytoSanitary export database [ ] in order to bring more transparency in the situation and to optimalize the efforts to resolve these issues.

The responsible official authorities in charge of issuing phytosanitary certificates in Luxembourg is:
Ministère de l’agriculture, de la viticulture et des eaux et forêts
Administration des services techniques de l’agriculture (ASTA)

Service de la protection des végétaux
16, route d’Esch
Boîte postale 1904
Tel : (+352) 45 71 72; 45 72 18/19
Fax : (+352) 45 71 72; 45 73 40

Traders who wish to export protected species concerned with the 1973 Washington Convention on International Trade in Endangered Species of wild fauna and flora [ ], must ask for a CITES certificate from the appropriate authority (CITES Management Authority) in Luxembourg before the export .
The original and valid CITES certificate have to be presented together with the export declaration and will be stamped by the customs offices of exit of the European Union.

CITES licences concerning animals are issued by the:
Ministère de l’agriculture, de la viticulture et des eaux et forêts
Administration des services vétérinaires
Boîte postale 1403
211, route d’Esch
Tel : (+352) 24 78 25 37
Fax : (+352) 40 75 45
Email : [email protected]
CITES licences concerning plants are issued by the :

Ministère de l’agriculture, de la viticulture et des eaux et forêts
Administration des services techniques de l’agriculture (ASTA)
Service de la protection des végétaux
16, route d’Esch
Boîte postale 1904
Tel : (+352) 45 71 72; 45 72 18/19
Fax : (+352) 45 71 72; 45 73 40
Email :
[email protected] (Mr Antoine Aschman, Head / Jefe / Chef)
[email protected] (Mr Gilbert Stoos, Officer in charge / Responsable)
[email protected] (Ms Carmen Seyler)

Property considered as arms, ammunition, military equipment and related technology is subject to compulsory licensing for export to any destination.
Applications for export licences are to be sent to the Licensing Office together with:
a copy of the prior authorization of the Ministry of Justice, the Prohibited Weapons Board
a certificate stating the final destination (and including the recipient’s commitment not to re-export).
After the goods have been exported, the Licensing Office may require the filing of a proof of arrival (customs document of the country of destination).
Office des Licences
21, rue Philippe II
L-2340 Luxembourg
Fax : (+352)466138

Diamonds, gemstones and the like are subject to export licences.
Applications for export licences have to be sent to the Licencing Office.
Office des Licences
21, rue Philippe II
L-2340 Luxembourg
Fax : (+352)466138

Diamonds corresponding to NC codes 7102 1000, 7102 2100 and 7102 3100 must come with a Kimberley Certificate approved by a recognized EU authority 1 .
The documents are valid for a period of 3 months.

Goods that may have both commercial and military or proliferation applications are considered as dual use items.

The export of such items is controlled in order to avoid proliferation of massive destruction weapons and fight terrorism.
Items considered as dual use are divided into 10 categories:
Nuclear materiels, facilities and equipment.
Materials, chemicals, “microorganisms” and “toxins”.
Telecommunications and “information security”
Propulsion systems, space vehicles and related equipment
They are marked with an “X002” code in the TARIC/TARBEL database. Operators wishing to trade such goods may be required to apply for a dual-use export licence.
Applications for a dual-use export licence must be sent to the Office des licences together with the following documents:
a copy of the pro forma invoice, or
Applications are assessed according to their destination, the final recipient, the use of the goods as indicated, the nature of the goods.

A licence can be rejected when the end user and the use of the goods are insufficiently documented, if the information provided is considered questionable, or if one or more similar transactions (goods / recipient) have been rejected by other members of the non proliferation regimes.
Licences usually have a 4-months duration. However, if the operator plans multiple deliveries of the same goods and the destination is not considered particularly sensitive, the Office des licences can deliver on request a 12 months licence, without limitation of value or quantity.

If the destination country is a member of the non proliferation regime, the Office des licences can deliver a 12 months “global licence” without mention of the recipient, with no limitation of value or quantity. The “global licence” can cover one or multiple products.
The duration of the proceedings might vary from three days (for most licences except dual use and AGREX) to several weeks.

The following forms may be sent by the Office des Licences on demand:
Demands for an export licence (in French, English or German)
A transit licence is required in case of transshipment or transloading of the following goods:
dual use goods [link exporting dual use goods]
weapons, ammunitions and explosives [link exporting weapons and explosives]
Applications for a transit licence must be sent to the Office des Licences together with the following documents:
an Air Waybill if the transport is by plane, otherwise the corresponding transport document,
Shipper’s Declaration for Dangerous Goods,
facture/facture proforma by the operator who sends the goods and possibly :
a copy of the export licence (from the country of provenance);
a copy of the import licence (from the country of destination)

Office des Licences
21, rue Philippe II
L-2340 Luxembourg
Fax : (+352)466138

If the request is transmitted by fax or email, the signed original must be presented in paper format.
The export of goods from Luxembourg is not subject to Luxembourgish excise duties.
However, the intracommunity trade of excise goods does require payment of excise duties.
The tax is payable when the product is put up for consumption and must be acquitted in the country of actual consumption.
An operator involved in intracommunity trade of excise goods to or from Luxembourg may benefit from suspension arrangements for the payment of the excise duties, provided that he has registered with the Luxembourg Customs authorities.
Excise duties have to be paid in Luxembourg by operators engaged in the intracommunity acquisition or the import of excise goods.
The export of goods from Luxembourg is not subject to Luxembourgish excise duties.

The following are some examples of commodities that are subject to excise duties:
Alcoholic products – Beer, wine, spirits, etc.
Tobacco products – Cigarettes, cigars, etc.
Energy products – Petrol, LPG, natural gas, etc.
A complete list of goods affected by excise duties can be found at .

In order to be involved in the trade of goods under excise duties, it is necessary to be registered as an “entrepositaire agréé” or as an “opérateur agréé” (or to be declared to the Customs authorities as an “opérateur non enregistré”). If a company established in another Member State is an « entrepositaire agréé » in that Member State, it can send goods under excise duty to various Luxemburgish customers through a company established in Luxemburg, with the quality of « opérateur enregistré ». The intermediary company will act as a fiscal representative.
Specific procedures apply to both import (internal link) and export (internal link) goods under excise duties. After these procedures have been completed, excise duties have to be paid to the appropriate authority (internal link).

The registration process allocates the operator an excise number.
The number is allocated by the Customs authorities.
An “entrepositaire agréé“ is a natural or legal person authorised, by his/her profession, to produce, process, hold, receive and ship excise products under suspension of excise duty in a bonded warehouse.

An “opérateur enregistré“ is a natural or legal person authorised, by his/her profession, to receive excise products from other member states under suspension of excise duty. This operator cannot hold, send, produce or transform products under suspension of excise duty. An “opérateur enregistré” can act as a fiscal representative for an “entrepositaire agréé” established in another Member State.

An operator can receive goods subject to excise duties without being registered if he does not receive goods more than once or twice a year. In this case, he has to make a declaration to the customs authorities to become a non registered operator.

The registering procedure requires the following documents:
Detailed plan of the product storage location (only for “entrepositaires agréés“)
Operation authorisation approved by the Ministry of Tourism & Middle Classes
Authorisation from the VAT tax administration (link )
Status of the company and legal document designating the head of the company
Balance sheet of the last two fiscal years

Certified copy of power of attorney of the signatory to the custom authorities
Domiciliation convention (to be produced by the Luxembourgish or foreign companies which have established their headquarters in a domiciliary)
Declaration by which the represented person enables the petitioner to act as a tax representative (only for the tax representative)
Applications for the “entrepositaire agréé“ or the “opérateur enregistré“ status must be sent to:

Direction des Douanes et Accises
Division des Accises
B.P. 1605

The application must include the handwritten signature of the concerned person as well as his/her full name. If this person is a legal authority, he/she should include his/her title, along with the signature and full name, while signing the document. These signatures must be notarised by a public authority.
For further information, please refer to:

The operator who wishes to supply goods under excise duties from Luxembourg has to be registered as an “entrepositaire agréé” and therefore be in possession of an excise number (

The “entrepositaire agréé” also needs to know his/her client’s (the recipient) excise number.
The “entrepositaire agréé” must fill in the DAA form (document administratif d’accompagnement) and send a copy of it, before the export of the goods, by fax to:
Excise liaison off ice in Luxembourg
Fax : (+352)26 48 17 38

The goods must remain on hold, at the disposal of the customs and excise office, starting one hour from the sending of the fax. Further, a copy of the DAA form will be sent to the importer and a copy of Sheet N:3 from the DAA (approved by the national excise authority) will be sent back by the importer to the exporting operator.
The operator who wishes to purchase goods under excise duties to Luxembourg has to be registered as an “entrepositaire agréé” and therefore be in possession of an excise number.
The DAA must remain with the good all along the transportation.
After receiving the goods, the operator has to send a copy of the DAA (sent earlier by the exporting operator) to the excise administration via fax (+352)26-48-17-38). The goods have to “stand still” and remain accessible to the customs and excise agents one hour after the copy has been transferred.

A declaration of “release for consumption” (“déclaration de mise à la consommation”) has to be established by the “entrepositaire agrée” within about one week and a copy of the n°3 sheet of the DAA (approved by the excise administration (DOBA) has to be sent back to the exporting operator.
Direction des Douanes et Accises
Division des Accises
B.P. 1605

The export of goods from Luxembourg is not subject to Luxembourgish excise duties.
The time for payment of excise duties depends on the status of the trader:
Operators registered as “warehouse keepers” (“entrepositaire agréé“) can supply, purchase or have goods transiting through a tax warehouse under duty suspension arrangement;
Operators registered as “consignees” (“opérateur enregistré“) can purchase excise products from other member states (see intracommunity trade) under suspension of excise duty;
For other operators, excise duties are payable in Luxembourg at the time of the import or intracommunity acquisition
Further information on the excise duties in Luxembourg can be found at
The import of goods under ecotaxes to Luxembourg is subject to periodic statements.
The export of goods from Luxembourg is not subject to Luxembourgish ecotaxes.
Ecotaxes can be refunded for goods that are exported from Luxembourg and allegedly subjected to ecotaxes or environmental taxes.
Ecotaxes have to be paid by traders engaged in importing goods subject to ecotaxes or environmental taxes in Luxembourg under the Union Economique Belgo Luxembourgeoise (UEBL) or Luxembourgish legislation (e.g., electrical appliances).
Two categories of goods are subject to ecotaxes or environmental taxes in Luxembourg:
Packaging materials, which include:
Appliances, electrical and electronic equipment:
A complete list of goods that are subject to ecotaxes can be found at: (for appliances, electrical and electronic equipment)
A non-Luxembourgish or Luxembourgish operator, engaged in selling goods subject to ecotaxes or environmental taxes in Luxembourg, needs to be registered with:
Valorlux (for packaging materials):
Ecotrel (for appliances, electrical and electronic equipment):
Periodic statements have to be submitted by the operator either to Valorlux (for further information, please refer to ) or to Ecotrel (for further information, please refer to ).

Taxes are based on the periodic statement. Specific forms are made available to registrants.
Further information on the ecotaxes rates in Luxembourg can be found at: (for appliances, electrical and electronic equipment)
The Directive 92/12/EEC of 25 February 1992 regulates the general principles on excise duties.
The export of goods from Luxembourg to a”