Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Luxembourg.

For further information, visit Luxembourg Customs.

Tariffs and non-tariff barriers

Tariffs

Luxembourg is part of the harmonised trade system of the EU and importing and exporting are covered by EC Regulations.

A Common External Tariff (CET) is applicable to other countries, including Australia.

The European Community has created the Binding Tariff Information (BTI) system as a tool to obtain the correct tariff classification for goods for import or export. Before shipping any goods, please consult the Luxembourg Customs.

The Luxembourg Customs and Excise Agency (Administration des douanes et accises) is one of three tax authorities:

  • Luxembourg Inland Revenue (Administration des contributions directes)
  • Luxembourg Land Registration
  • Estates Department (Administration de l’enregistrement et des domaines).

The Customs and Excise Agency is responsible for the collection of:

  • customs duty (charged on imported goods)
  • excise duty
  • tax on motor vehicles (road tax disc - vignette fiscale)
  • road and motorway tax for heavy goods vehicles (e-vignette)
  • tax on licensed premises (taxe de cabaretage).

For legal reasons, all information given is always non-binding and relates exclusively to the customs regulations that apply in Luxembourg.

Non-tariff barriers

For more information, visit the Luxembourg Customs.

Product certification, labelling and packaging

Certification, labelling and packaging must meet EU requirements. For more information on current requirements, visit the European Union website.

Packaging

To reduce the impact on the environment, the EU has required legislation concerning the management of packaging and packaging waste. For more information, visit Product labelling and packaging

CE Mark

The CE mark is a mandatory conformity marking for certain products sold within the European Economic Area (EEA). For more information, visit the European Union website.

Labelling

All labelling and information directives of the European Council must be met, as well as local and national regulations. Information on the labelling of products in the interest of consumers and compliance procedures are available at Summaries of EU Legislation.

Food information and labelling legislation must comply with EU legislation. For more information, visit EUR- Lex Food Safety.

For organic produce, EU legislation requires that imported organic food from third countries be produced to the same standards as that from the EU. For more information, see trade in organic products.

Special certificates

There are controls on a number of imported products. For more information, visit Luxembourg Import Declaration.

Information on exporting and export documentation regarding animals, plants and agricultural products from Australia can also be found at the Australian Department of Agriculture and Water Resources.

Methods of quoting and payment

Quotations should be in Euro or Australian dollars.

For more information on current requirements, visit the EU Requirements.

Documentary requirements

For more information on current documentary requirements, visit the EU Requirements.

Pro-forma invoice

Download Demande de licence de TRANSIT (PDF, 151KB).

Commercial invoice

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

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

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.

Bill of lading

To order bills are acceptable and bills of lading should bear the name of the party to be notified. The consignee must have the original bill of lading to take possession of the goods. Express bills of lading are also acceptable.

Mail and parcel post shipments require postal documentation in place of bills of lading and air cargo shipments require airway bills. The number of copies issued depends on the requirements of the importer and the airline. As a guide, follow IATA and/or International Civil Aviation Organisation regulations governing labelling and packing of dangerous and restricted goods.

Packing list

Packing list with shipper’s signature is mandatory.

Certificate of insurance

Normal commercial practices apply.

Insurance

Normal commercial practices apply.

Weights and measures

Metric measurements (grams, kilograms, millilitres or litres) are used when selling packaged or loose goods. 

Public health requirements

For more information on public health requirements, visit the EU Sanitary and phytosanitary requirements.