Goods - Luxembourg

Updated 01/2010

Legal requirements

The principle of free movement of goods applies to all Member States of the European Union (EU).

Free movement of goods

Despite this, there are still certain restrictions or prohibitions on for example agricultural products, medicine for human use, waste, and live plants or animals.

Regulation on export licences for certain goods [158 KB]

Administrative procedures

Permits and licences

In the case of exports, the origin of the product has to be shown by a certificate or origin issued by the Espace entreprises of the Chamber of Commerce. The design of the certificate is identical across al the Member States of the European Union.

Certificate of origin - Chamber of Commerce

International VAT number

Every entrepreneur must register for value-added tax (VAT), by submitting an initial return to the Luxembourg Registry (Administration de l'enregistrement et des domaines - AED).

Luxembourg Registry
Online VAT return
Registering for VAT
Applying VAT to deliveries of goods

Since 2009, all business owners involved in customs activities have had to have a unique registration and identification number. This is the Economic Operator Registration and Identification (EORI) number.

Customs activities: Economic Operator Registration and Identification number
Forms - Customs and Excise Authority

Trade of goods declaration

All economic operators have to submit export declarations to the competent customs offices in electronic format.

Exports - Customs and Excise Authority

The ATA carnet is used to facilitate international movements by simplifying the customs formalities while also reducing their cost.

ATA carnet - Chamber of Commerce
Obtaining help when starting business activities or service provision

Submitting statistics

Companies must send monthly statistics to the relevant national institute, in accordance with Intrastat requirements.

Intrastat
Online declaration - Intrastat

International transport document

Heavy goods vehicles must purchase a voucher, known as an "e-vignette " entitling them to use the roads. To purchase these rights, you should:

download the application form for an e-vignette;
Application form for an e-vignette [92 KB]
return the form and pay for the right to use the road (at a customs office or at service stations on the way into Luxembourg on autoroutes A1 and A3).
Paying for the right to use the roads by HGVs (e-vignette)

Transport of radioactive materials

Operations or businesses using or transporting radioactive materials require a permit. The Radioprotection Division is the competent body for this.

Actions to be taken by owners of equipment emitting ionising radiation
Actions to be taken by anyone transporting radioactive substances
Procedures for the transfer of radioactive sources

Resources

You can get information brochures from the Chamber of Trades on exporting goods to certain EU countries.

European markets - Chamber of Trades

Check also the legislation on this topic in:

Goods - Luxembourg

Legal requirements