Luxembourg Customs Import and Export Taxes

Summary:

This article provides an overview of Luxembourg's import and export tax policies, detailing the levy of customs duties and taxes on goods imported from non-EU countries, the calculation of Value-Added Tax (VAT), and the standard tax thresholds. It also touches on additional considerations such as excise duty on specific goods and supplementary customs fees for required inspections and tests.

Overview

Individuals and businesses importing goods (from non-EU countries) into Luxembourg are subject to import duties and taxes. All import duties and taxes are calculated based on the transaction value, also known as the Cost, Insurance, and Freight (CIF) value.

Import Duties

Luxembourg's import duty rates typically range from 0% (e.g., books) to 17% (e.g., Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras, and video game consoles, are exempt from import duties. Specific products may be subject to additional duties based on the country of origin. For instance, bicycles manufactured in China may incur an additional 48.5% anti-dumping duty.

Value-Added Tax (VAT)

Luxembourg's standard VAT rate is 15%, with a reduced VAT rate of 3% for specific goods like books. VAT calculation: VAT = VAT rate × (CIF value + import duty).

Standard Tax Threshold

Luxembourg has thresholds for import duties and taxes. Imported goods with a Free on Board (FOB) value not exceeding €150 are exempt from import duties, while those with an FOB value not exceeding €22 are exempt from VAT.

Additional Considerations

Excise Duty: A tax levied on specific goods like tobacco products.
Supplementary Customs Fees: Charges for inspections, examinations, and tests required for imported goods at customs clearance.