Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Luxembourg from outside of the EU Either by a private individual or a commercial entity.
The valuation method is CIF.
- The sum of the value of the imported goods and the cost of shipping and insurance.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Luxembourg :
| Duty Rates | Average Duty Rate | Sales Tax(GST) or VAT | Threshold on goods |
|---|---|---|---|
| 0% to 48.5% | 20% | ST=3% to 17% VAT = ST * (CIF + Duty) |
No duty if the productThe result of a manufacturing or natural process (such as fo... value or FOB value (excluding shipping and insurance) cost won’t exceed 150 and No VAT if the FOB value(check Overview for CIF value) does not exceed 22. |
NOTE
- Electronic goods such as Laptops, Mobile Phones, Digital cameras and Video Game consoles are duty free.
- Duty in Luxembourg varies from one country to another even for the same productThe result of a manufacturing or natural process (such as fo.... For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
- Applicable rates are based on the nature and on the quantity of the products.
- VAT is 3%, 8% or 14% for goods like Newspapers and magazines and some goods are exempt from VAT like books, children dresses and children shoes.
- Duty ranges are 0% (for example books) and 17% (for example Wellington shoes) generally.
Excise duty is applicable for particular goods like mineral oils, manufactured tobacco, and alcohol.
Excise duties are not based on the sale priceThe amount of money required to purchase something or to bri... of the products but on the quantity. Excise duty becomes chargeable at the time, and in the EU member state, of release for consumption.
Please refer detailed information of excise duty for European counries here
Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.