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
Case 2: shipment with a value between €22 and €150
Example 1:
- Pants = €100
- Postage = €20
- VAT applied = 17%
- Administrative fees = €15
Example 2:
- Book = €50
- Postage = €10
- VAT applied = 3%
- Administrative fees = €15
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: