Sending goods to Luxembourg. (Luxembourg)

Import taxes and duties for shipping goods to Luxembourg.

Overview

When shipping goods to Luxembourg from outside the European Union, the recipient is required to pay import duties, whether the goods are for personal or commercial use. Import duties are calculated based on the CIF (Cost, Insurance & Freight) price, which is the full value of the imported goods plus insurance and freight costs.

Tax rates in Luxembourg

Luxembourg's import duties range from 0% (e.g., books) to 17% (e.g., Wellington Boots). Some items shipped to Luxembourg are duty-free, such as laptop computers, mobile phones, digital cameras, and video games.

Certain types of goods shipped to Luxembourg are subject to additional duties, depending on the country of origin. For example, bicycles imported from China are subject to an additional duty of 48.5% (anti-dumping).

Value Added Tax (VAT) rates in Luxembourg

Shipping to Luxembourg will be subject to a Value Added Tax (VAT) of 15%, with specific items such as books having a lower VAT rate of 3%. VAT is calculated on the value of the goods plus international shipping and insurance costs plus import duties (if applicable).

Minimum taxes and dutiesLuxembourg

Luxembourg has a minimum duty-free tax, but exempts duties and value-added tax in the following cases:

Luxembourg calculates import duties on an FOB (Free On Board) basis (meaning the value of the goods only, excluding shipping and insurance costs). Shipments to Luxembourg with a value not exceeding EUR150 are exempt from import duties.

Shipments to Luxembourg with a value of EUR22 or less will be exempt from Value Added Tax (VAT).

Other taxes and customs fees.Luxembourg

Shipments of tobacco and alcohol to Luxembourg are subject to excise duty, and additional customs fees may be charged to cover necessary costs for inspection, verification, and/or testing of imported goods.
 

Location and contact information for the Luxembourg Customs Department.

Further information regarding import declaration procedures and restrictions on shipments to Luxembourg can be found on the Luxembourg Customs website:  https://logistics.public.lu/en/formalities-procedures/agencies/customs-excise-ad.html

How to send goods to Luxembourg

For shipments to Luxembourg, SME SHIPPING offers document and parcel delivery services via DHL EXPRESS, FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight.