Customs information & Administrative fees

Trade with the UK

From 1 January 2021, if no trade agreement is reached with the EU, consignments of goods to and from the UK will be subject to the rules of the World Trade Organisation for third countries. The same formalities as for all other countries outside the European Union will apply.

Sending

Any shipment of goods to a destination outside the European Union (export) - whether by registered mail, parcel, simple FollowMe tracking or ordinary shipment without tracking - is subject to a number of customs formalities.

It is the sender's responsibility to verify which customs documents are required for their international shipment.

The sender must complete these documents, sign and paste them on his shipment..

Shipments sent to countries of the European Union

For shipments to one of the 27 European countries, it is not necessary to complete and attach customs documents.

Please note: some regions and territories are not part of the European Union's tax zone and require the same customs formalities as for shipments outside the EU.

Shipments sent to countries outside the European Union

To cope with the constant development in the world of cross-border trade which is also subject to various legislations, the European Union adopted in 2013 the Union Customs Code.

For shipments of goods to countries outside the European Union, you must include with your shipment:

  • a CN22 customs declaration for shipments from 0 to 2kg and whose total value of the goods is less than 250€
  • a CN23 customs declaration for shipments of 2 to 30kg and whose total value of goods exceeds 250€

POST makes the detailed computer entry of all customs information:

  • Sender & recipient
  • Content of the shipment
  • Description of content: description of each commodity, quantity, unit weight and unit value.

Sale of goods

When selling goods, you must also indicate the HS code and the country of origin of the goods.

Example : you are domiciled in Luxembourg and sell pants that are made in China. The country of origin is therefore China and not Luxembourg.

For shipments worth more than €1,000, you must include:

  • an invoice in duplicate, indicating the value of the content and this must be attached to the shipment in a transparent pocket. If necessary, a pro-forma invoice is sufficient;
  • an import license or a certificate of origin of the products depending on the destinations.

To find out which goods are accepted in the country of destination, you can inquire with the Customs and Excise Administration (https://douanes.public.lu/fr.html) .

Good to know

Customs forms must be completed and pasted on the shipments by yourself.

Shipments with goods outside the EU cannot be deposited in the yellow mailboxes, but must be delivered to a POST point of sale (Espace POST, Post Office, Point POST).

Receiving

General rules for shipments from countries outside the European Union

All consignments from a country outside the European Union (import) are subject to a customs procedure, following which import duties, VAT and excise duties may be charged to the recipient of the shipment.

The amount of duties and taxes varies according to the type of product and is calculated on the total value of the goods (price) and transport costs.

When a parcel sent from a country outside the European Union arrives in Luxembourg, POST takes care of the collection of duties and taxes on behalf of the Customs and Excise Administration and requests for this service an administrative fee of €15..

If the recipient refuses to pay the duties and taxes, the shipment is returned to the sender.

Private customers

  • For postal items with a value of less than €22, the item is not subject to the collection of duties and taxes and delivered without payment.
  • For postal items worth €22 to €150, VAT and administrative fees of €15 are applied1.1.
  • For shipments whose value is above €150, they are cleared by CFL Logistics against invoice and application of administrative fees.

Examples of calculations

Case 1: shipment less than €22

Example:

  • Plush = €19
  • VAT not applicable = 0
  • Administrative fees = 0
  • Total to pay = 0
POST Luxembourg - Formalités Douanières

Case 2: shipment with a value between €22 and €150

Example 1:

  • Pants = €100
  • Postage = €20
  • VAT applied = 17%
  • Administrative fees = €15
POST Luxembourg - Formalités Douanières - Exemple 1

Example 2:

  • Book = €50
  • Postage = €10
  • VAT applied = 3%
  • Administrative fees = €15
POST Luxembourg - Formalités Douanières - Exemple 2

1 VAT amounts to 17%, with the exception of books for which a rate of 3% applies.

Business customers

Any postal shipment to a business customer (subject to VAT) is cleared by CFL multimodal, regardless of the market value.

For more information, please see: