🇱🇺 Import Customs & Duties: Luxembourg
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
17%
CIF value + duty. Luxembourg has the lowest standard VAT in the EU. Reduced rate of 8% for certain services. Super-reduced 3% for food, books, children's clothing, water, pharmaceuticals.
Clearance Time
1-2 days
typical processing
Note: Lowest VAT in EU at 17%
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-3.7% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 8-17% | HS 64 |
| Food products | 0-36% | HS 01-24 |
| Machinery | 0-4% | HS 84 |
| Cosmetics | 2.5-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-4.7% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Luxembourg Customs (douanes.public.lu). EU Union Customs Code applies. Electronic declarations via Luxembourg customs portal. Landlocked country, goods enter via neighboring countries (Belgium, Germany, France). Luxembourg Findel airport (Cargolux hub) handles significant air cargo. IOSS for low-value VAT.
What to Actually Expect
Highly efficient EU customs. Luxembourg has the LOWEST VAT in the EU at 17%, making it attractive for imports. Cargolux (based at Findel airport) is one of Europe's largest cargo airlines. Small country = fast processing, minimal delays. Most parcels clear within 1 day.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
EU-standard licensing. Required for agricultural quotas, dual-use goods, weapons. Small volume of direct imports, most goods enter through Benelux or German customs.
Certificate of Origin
Issued by Luxembourg Chamber of Commerce. EUR.1 for EU FTA partners. REX system for registered exporters.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Luxembourg:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $2 | $9 | $11 |
| $100 | $4 | $18 | $22 |
| $200 | $8 | $35 | $44 |
| $500 | $21 | $89 | $110 |
| $1000 | $42 | $177 | $219 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Luxembourg
Frequently Asked Questions
What is the duty-free threshold for Luxembourg?
Luxembourg has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Luxembourg?
The VAT/tax rate on imports to Luxembourg is 17%. VAT applies to: CIF value + duty. Luxembourg has the lowest standard VAT in the EU. Reduced rate of 8% for certain services. Super-reduced 3% for food, books, children's clothing, water, pharmaceuticals.
How long does customs clearance take in Luxembourg?
Typical customs clearance in Luxembourg takes 1-2 days. Express shipments usually clear faster.
What documents are needed to import into Luxembourg?
To import into Luxembourg, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Luxembourg?
Luxembourg prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.