The principle of free movement of goods applies to all Member States of the European Union (EU).
Despite this, there are still certain restrictions or prohibitions on for example agricultural products, medicine for human use, waste, and live plants or animals.
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.
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).
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.
Trade of goods declaration
All economic operators have to submit export declarations to the competent customs offices in electronic format.
The ATA carnet is used to facilitate international movements by simplifying the customs formalities while also reducing their cost.
Companies must send monthly statistics to the relevant national institute, in accordance with Intrastat requirements.
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;
- 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).
Transport of radioactive materials
Operations or businesses using or transporting radioactive materials require a permit. The Radioprotection Division is the competent body for this.
You can get information brochures from the Chamber of Trades on exporting goods to certain EU countries.