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LUXEMBOURG
(Country code: LU)

SERVICE RATE
CODE
MAX.
WEIGHT (KG)
OVERSIZE
AVAILABILITY
MAX.
COVERAGE
Priority™ Worldwide (Delivery Standards)   03   30   NO   $1000
Xpresspost™ – International   102   30   YES   $1000
International Parcel™ (Surface)   402   30   YES   $1000
Tracked Packet - International   02   2   NO   $100
Small Packet™ (Air)   02   2   NO   N/A
Small Packet™ (Surface)   02   2   NO   N/A
CUSTOMS DECLARATION LANGUAGE French, German

SERVICE AVAILABILITY Registered Mail™ VALUABLES ACCEPTED
Letter-post™   YES   YES   NO
SERVICE AVAILABILITY FEE CODE CURRENCY
Money Orders™    NO    

Maximum Coverage = Maximum Declared Value for Carriage for the Priority™ Worldwide service.

Import Restrictions

Senders should determine import restrictions from the country's authorities before posting:

  • animal products
  • animal sperm
  • anti-parasite products
  • bees and honeycombs
  • bird eggs
  • drugs
  • meat and meat products
  • milk and dairy products
  • narcotics
  • natural honey
  • plant and vegetable products
  • textile articles
  • weapons.

Small-value items may be subject to a lump sum levy if they are:

  • occasional in nature
  • concern solely goods reserved for the personal or family use of the addressee.
  • have a dutiable value of no more than 216 euros.

Meat, meat products, milk and milk products must be accompanied by a veterinary certificate from the country of origin.

The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Luxembourg and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Luxembourg government agencies for which the Luxembourg Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use, require treatment, labelling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Luxembourg importer has provided proper information to (1) permit the submission of necessary information concerning packing, labelling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Luxembourg.

The following commodities may be restricted for entry into Luxembourg:

  • alcohol
  • all CITES goods
  • all licensed goods
  • all phytosanitary goods (plants and vegetable products)
  • bird-protection
  • CFC's and Halon's
  • cigarettes, cigars, cigarillos
  • food supplements
  • medicine, drugs, pharmaceuticals, etc.
  • perfume
  • precursors
  • radar-and detection equipment for cars
  • safety of products
  • some agriculture products (cap agrim)
  • some medicines & drugs (lkhatdrug etc)
  • wine, grape must etc.

Gifts

Articles consigned as "Unsolicited gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at less than 45 EURO originated from and consigned to an individual, and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipients name, are individually wrapped and the value does not exceed the per person limit of 45 EURO. Shipments consigned to companies as gifts for an individual may be denied entry as gifts and will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions).

Casual donations sent by people abroad to friends in Luxembourg, or imported personally by persons who are not residents of Luxembourg, as gifts for friends are not subject to duty or taxes. Gifts are acceptable for import into Luxembourg and may qualify for exemption from duty and taxes providing that the goods are bona fide gifts and are tendered from an individual and are addressed to an individual in Luxembourg. Shipments deemed not acceptable as gifts due to the value declared (goods valued over 45 euros) or the commodity shipped (not all articles are acceptable) are subject to normal duty and taxes as well as any related licensing requirements. Customs will make the final determination as to whether articles presented as gifts qualify for this type preference treatment.

From a country outside European Community to Luxembourg:

  • alcohol (depending on alcohol %) - usually 1 liter
  • perfume - 50 grams (toilet water - 0.25 liters).
  • tobacco - 50 cigarettes, 25 cigarillos, 50 grams of smoke tobacco
  • value limit of 45 euros per shipment
  • wine - 2 liters.

From a country of the European community to Luxembourg:

  • coffee - 500 grams
  • for tobacco, alcohol, wine, perfume same limits as from outside of the European community
  • value limit of 118 euros per shipment
  • tea (Thee) - 100 grams .

The gift shipment should be tendered with the following documents and statements:

  • air waybill
  • commercial invoice
  • the description provided on both the Air Waybill and Commercial Invoice should specify the description of the actual goods enclosed and is followed with this statement or similar "Unsolicited gifts not for resale or other purpose".

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

  • printed matter relating to unauthorized lotteries or sweepstakes.

The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Luxembourg and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Luxembourg government agencies for which the Luxembourg Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use, require treatment, labelling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Luxembourg importer has provided proper information to (1) permit the submission of necessary information concerning packing, labelling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Luxembourg.

The following commodities may be prohibited for entry into Luxembourg:

  • animals and animal parts
  • asbestos
  • arms and ammunition
  • antiques
  • bird-protection
  • counterfeit or pirated goods
  • currency
  • drugs
  • furs
  • fresh fish and seafood
  • goods bearing false origin statements in any form
  • goods infringing on a copyright
  • goods infringing on a trademark
  • goods that require import approval from the Ministry of Agriculture CANNOT be accepted for movement via PriorityTM Worldwide service
  • ivory or Ivory products
  • jewellery
  • printed matter relating to lottery or gaming
  • products of animal origin
  • products and printed material of offensive nature
  • precious metals and stones
  • radar-and detection equipment for cars
  • river and sea.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Commercial goods mailed to Luxembourg require an invoice.

Document Requirements

All documents presented for use in customs clearance processing should be prepared in English, to avoid delays and expedite clearance processing.

The following is a list of general documentation that is used to facilitate import and export processing requirements for shipments entering or exiting the commerce of Luxembourg.

Certificates of Origin

Certificates of Origin are required for a small number of goods such as textile products. Exceptions include mutilated samples, used or gifts with a fair market value less than 300 Euro. The need for a certificate of origin should be ascertained directly from the importer or the appropriate customs authority. A certificate of origin may also be stipulated in letter of credit terms or be requested by the importer. When required, two copies are necessary on a general form. Customs authorities also accept certificates issued by authorized local chambers of commerce or boards of trade.

Commercial Invoice

All goods shipped from outside the European Community to Luxembourg must have a Commercial Invoice. The invoice must contain and or reference the following information:

  • air waybill or bill of lading number
  • complete delivery address if different from invoice address
  • consignee's full name and address with phone number
  • county of origin
  • full and complete description of the goods (including HS numbers if possible)
  • INCOTERMS (Terms of Sale; if possible show freight and insurance charges separately)
  • number of packages
  • shipper's full name and address with phone number
  • total quantity, unit value, Units of Measures and currency of the goods (fair market value)
  • total weight of the shipment (gross and net)
  • VAT number of the consignee (if company)

Invoices are required for all dutiable shipments relating to commercial transactions between companies; companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM (International Commercial Terms of Sale) used on the transaction. It can be in any official language for import shipments and, if required by customs, must be accompanied by a translation. When translations are requested, a party who is knowledgeable of the transaction must furnish it.

Phytosanitary

Sanitary certificates from the appropriate agencies in the exporting country are required for the import of plants and plant products, as well as animals and animal products, and wood.

Additional descriptions and in some cases statements may be required and should be provided on the invoice in order to avoid possible customs delays and to assure proper classification and processing:

  • a declaration of antiquity (for qualifying goods over 100 years old)
  • a declaration of USED personal belongings, for shippers of seeking duty and tax exemption
  • audio/video cassettes and tapes - the length and width of the tape, a brief synopsis of the content and the reason for exportation
  • fabric breakout (composition of fabric 100% Cotton) for textiles and textile products shipped
  • foodstuff breakout that identifies ingredients used in the manufacture of the foodstuffs
  • footwear breakout that identifies the gender, shoe type and construction of the shoes
  • if samples of commercial goods are shipped, the appropriate description of the type of sample 'mutilated samples' or 'marked samples not for resale' should be provided as part of the description of the goods themselves
  • if gifts are shipped, the shipper must identify the gifts as "unsolicited gifts not for resale or other purpose"
  • software on CD's and floppy disks - The value of software must be shown separately from software support.

Licenses

For some products, an import license is required to be provided and tendered to customs when the goods are presented for import clearance. A license requirement is identified by customs or the designated agency (European Union licenses, national licenses, and surveillance forms etc.) based on the type of commodity being imported and or the country of manufacture of the goods. There are several types of licenses required for imports:

  • CAP (Common Agricultural Policy) License: AGRIM
  • CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) Import and Export Licenses
  • General Import Licenses: textiles, steel, toys, ceramics
  • munitions /arms.

For some products, it is sufficient to apply for an import license with Invoice, Packing List and Bill of Lading / Air Waybill as proof. For some products an Export License, Invoice, Air Waybill, Import license, etc. will be required. Some Import Licenses are only valid when accompanied by a Certificate of Origin, or some other documentation.

For more information on licensing requirements for your products please see 'Useful Contact Information'.

Textile Certificate of Origin

Documentary proof of origin is required for the importation of most textile products at all times. The exporter, in the form of a Certificate of Origin, normally provides the documentary proof of origin but shipments originating from specific countries have the option of providing either a Declaration of Origin on the Invoice itself or the Certificate of Origin. Properly completed certificates of origin must be endorsed or decremented by the locally designated department of trade or Chamber of Commerce, in some cases a fee may be associated with this service.

Exceptions from the Certificate of Origin; Declaration of Origin requirement include:

  • properly marked and mutilated samples
  • luggage made up of textile materials
  • canvas bags
  • bona-fide gifts.

It is recommended to provided a Certificate of Origin for every commodity subject to import licensing and/or quota restrictions from some origin countries and is required for all textile products imported into Luxembourg. A sample of the Certificate of Origin and Declaration of Origin is provided in the Global Trade Manager Document Library.

Please note: If some textile products are coming from countries with a quantitative maximum (quota), an Export License (from the originating country) may be required in addition to the Certificate of Origin.

Quotas

Under a bilateral agreement, quotas or "quantitative limits of import" have been assigned to specific countries for specific products to allow the controlled importation of specific products. Quotas do not prohibit the free flow of commodities but aid the importing country to control the amounts imported and to avoid negative impact to local industry.

Dangerous Goods Certification

Some goods, in addition to the standard documentation noted above, may require DG certification. Examples of some commodities that may require dangerous goods certification are perfumes, liquor, chemicals, etc.

Preferential Certificate of Origin documents (EUR 1, Form A, ATR)

Luxembourg is a participating member in many trade groups and has some bilateral and multilateral preferential agreements, which offer preferential tariff/duty rates for qualifying goods imported directly from nations that are granted these preferences. The Preferential Certificate of Origins must be properly completed by the exporter and validated by the locally designated agency or ministry in order to be honoured at the time of import. If your goods qualify for preferential treatment it is good to have an agreement between the supplier and consignee to assure that they are always provided prior to the products being shipped. Preferential Certificates of Origin are ONLY NECESSARY for those commodities subject to DUTY. Also note that in some countries fees are associated with obtaining the documents and that the cost of obtaining the preference certificate may outweigh any benefit derived from a reduced rate of duty. Generally shipments valued below 500 EURO will not benefit from the issuance of a preference certificate, but the exporter should verify this prior to export as rates of duty vary by commodity.

If your goods qualify but the exporter fails to provide the proper preferential document, goods will be processed under normal entry processing, and the importer will be required to pay full duty.

Low Value preference declarations are acceptable for some qualifying goods shipped from countries where preference agreements exist. A declaration may be provided on the invoice in lieu of a preference certificate for most shipments valued up to between 5110- 6000 EURO. Shipments that exceed 5110-6000 EURO must provide the appropriate preference certificate to receive reduced duty benefit. Differences in the various preference agreements reached with Luxembourg's trading partner nations dictate at what value the preference declaration may be applied. You may contact Customs locally or Luxembourgian Customs for more information.

Forms/Statements/Others:

  • low value preference declarations (for qualifying goods)
  • phytosanitary (for plants and vegetable products)
  • veterinary health (for animal products not for human consumption)
  • veterinary health (foodstuff for human consumption)
  • CE-label (for quality and safety e.g. Toys, etc.)
  • AGRIM/AGREX (Common Agricultural Policy License required for some agriculture products etc.)
  • VI1 (for wine, grape, grape juice)
  • fabric, foodstuff, footwear breakout
  • waste certificate.

Some products could have exemption of duty and taxes

The following is a non-exhaustive list of goods that may qualify for exemption from import duty and taxes:

  • educational and cultural materials
  • instruments intended for medical science and medical diagnoses
  • goods intended for international sporting events
  • products for institutes with charitable or awards
  • products for royalties
  • products intended for use in scientific analysis and testing
  • reference material for quality control for drugs, pharmaceutical products
  • scientific instruments
  • test object-biological and chemical materials
  • test sera for blood and tissue groups
  • therapeutic materials of human origin
  • used , marriage, heritage, second house, student.

Country of Origin Marking

All articles imported into Luxembourg must bear a proper country of origin (country of manufacture) marking as specified by Custom's regulations. The country of origin must be provided on the goods in the manner and location designated by the rules governing that commodity. For purposes of identifying the actual country of manufacture where goods are processed or assembled in more than one country; the country of origin (manufacture) will be that country; where the goods were last processed into, a finished good or where a substantial transformation was made on the raw materials transforming them from one commodity into another. Substantial transformation requires that the goods be changed markedly from one commodity to another. Adding of water, to fruit juice concentrates to make fruit juice, is deemed not to be a substantial transformation. Smelting of ore into steel sheets or rods is considered a substantial transformation. Rules of origin are complex and require a thorough knowledge of the commodity and processes used in making the product, as well as the rules of origin that apply to any preferential tariff agreements in place.

Marking of Goods

Marking of all goods consigned for consumption into Luxembourg (EU) commerce must be legible. This means it must be of an adequate size, and clear enough, to be read easily by a person of normal vision. The article should be marked as permanently as the nature of the product will permit. However, any reasonable method of marking that will accomplish the purpose of the law is acceptable. Markings that do not remain on the article during handling will be considered an improper marking. The best form of marking is one which becomes a part of the article itself, such as branding, stenciling, stamping, printing, molding and similar methods. Other forms of marking will be acceptable if it is certain that the marking used will remain on the article, and will remain legible and conspicuous, until the article reaches the ultimate purchaser in Luxembourg. It is important that this marking withstand handling. This means it must be of a type that can be defaced, destroyed, removed, altered, obliterated, or obscured only by a deliberate act. When tags are used, they must be attached in a conspicuous place and in a manner, which assures that, unless deliberately removed, they will remain on the article until it reaches the ultimate purchaser.

All textile products must be permanently affixed with a readily accessible label containing the following information:

a. Fiber content shown by generic name, preferably in one of the major country languages or English as a percentage of total mass for all fibers with a total mass of 100% and in order of predominance of mass

b. Dealer identity and/or country of manufacture

Other special marking rules are issued by various regulatory agencies and departments for specific products such as iron and steel pipe and pipe fittings, manhole cover parts, scissors, razors, surgical, scientific and laboratory equipment, watches and clocks. Cutting, die sinking, engraving or stamping, must mark these articles. Specific labelling requirements also exist for household appliances, food, drugs, and electronics and for containers of alcoholic beverages.

Marking exemption may apply to various articles due to their own specific limitations, like goods for one time use or articles that are incapable of being marked.

Certain electronic goods put up for sale or use in Luxembourg require Electromagnetic Compatibility Certification and must bear the appropriate CE marking. Toys put up for sale or use in Luxembourg must meet certain safety regulations and must bear the appropriate CE marking. Child Safety restraints, motorcycle helmets put up for sale or use in the Luxembourg must meet certain safety regulations.

Customs Valuation

All goods shipped from a country within the EU to Luxembourg must provide a proper description clearly detailing the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped.

All goods shipped from outside of the EU into Luxembourg must provide a proper declared value for all goods and a proper description clearly detailing the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped.