ONT Luxembourg -

Tourists (travellers) who come from a member state of the European Union, and who enter the Grand-Duchy of Luxembourg, can import, duty-free, within the limits of the quantities mentioned hereafter, the products subject to duty, under the condition that:

cigarettes	800 pieces (*)	spirits >22% alcohol degree	10 l (*)
cigarillos	400 pieces (*)	intermediate products	20 l (*)
cigars	200 pieces (*)	wine (of which a max. of 60l sparkling wine)	90 l (*)
tobacco	1 kg (*)	beer	110 l (*)
other articles	no limit

Please note: If the travellers land directly at the airport of Luxembourg, coming from a region which is not part of the duty territory and/or VAT territory of the European Union (e.g. the Canary Islands), the quantities are reduced as described hereafter.

Tourist (travellers) who come from a third party country (not a member state of the European Union) are allowed the following duties:

cigarettes	200 pieces	spirits >22% alcohol degree	1 l
or cigarillos	100 pieces	or spirits < 22% alcohol degree, sparkling wine	2 l
or cigars	50 pieces
or tobaco	250 gr
Those products cannot be accumulated		Those products cannot be accumulated
		AND quiet wines	2 l
perfume	50 gr	toilet water	0,25 l
medicine	personal needs	other articles	175 € (*)

We would like to draw the attention of our readers to the fact that the import of living animals and plants and of products of wild fauna or flora (with regard to extinction) regulated by the Convention of Washington, is almost totally forbidden, with the exception of some cases stated by law. To avoid all problems (confiscation of goods) at your arrival, we advise you not to buy or transport those kinds of products (e.g. made from ivory, coral, orchids, etc.). If in doubt, please make inquiries at the customs authorities beforehand.

Temporary importation of any road vehicles, including carvans and trailers, applies in the following cases:

a) if they are imported by a person established outside the customs area of the European Union and
b) if they are used for their private use and
c) if they are registered outside the customs area of the European Union in the name of a person established outside the Union.

Vehicles imported temporarily without payment of duty may be driven by persons other than the owner or the holder of the vehicle documents, provided that they normally reside abroad. If re-exportation is not guaranteed, these vehicles may stay in the customs area of the European Union for a continuous or non-continuous period of 6 months in any twelve-month period. In this case, temporary importation shall be allowed without payment of bonds or compliance with formalities. The same provision applies to leisure aircraft registered for international travel and pleasure boats.

This simplification of customs procedures also applies to spare parts, accessories and equipment normally imported with the means of transport.

This applies to vehicles which do not simultaneously fulfil all the conditions mentioned above. Temporary importation is allowed provided that the appropriate single customs documents IM5, EU5, COM5 or a travel carnet or a triptyque is at hand.

Temporary exemption from customs duties and taxes shall apply to personal effects of travellers from third countries and transported about their person or in their luggage:

1. clothing, underclothes and toilet articles

2. the objects listed below:

personal jewellery,

two cameras plus a reasonable quantity of film and accessories,

two cine-cameras plus a reasonable quantity of film,

one portable projector for cine films or transparencies,

a pair of binoculars,

a portable musical instrument,

a portable record player with records,

a portable sound recording or playback machine (including dictaphone) with tapes,

a portable radio,

a portable television set,

a portable video camera and recorder,

a portable typewriter,

a portable calculator,

a portable computer,

a wheelchair for a disabled person,

a baby carriage,

sports equipment such as a tent or other camping equipment, fishing tackle, mountaineering equipment, two hunting weapons with cartridges, bicycle without engine, canoe or kayak less than 5,5 m long, skis, tennis rackets, wind surfing board and accessories, hang-glider.

a portable dialysis machine and similar medical equipment as well as disposable articles imported to be used with this equipment.

Other objects are only admitted with a temporary customs document, on deposit of any duties and taxes involved.

Goods from the customs area of the European Union, but not belonging to the fiscal territory, are admitted on exemption, provided that:

a) they are destined for re-exportation, without undergoing any procession.

b) they are in free circulation in the exporting country,

c) they were acquired according to the tax conditions of the internal market, and did not benefit from any exemption whatever,

d) they are not consumable goods,

e) they belong to a person established outside the fiscal territory of the European Union.

However, temporary tax-free admission is not granted if the goods were not acquired in accordance with the taxation rules in that country, or have benefited from any exemption whatever, and the importer is not entitled to deduct the tax already paid.

Personal effects coming from the VAT territory of the European Union are admitted without any restriction, provided they have not benefited from any exemption whatever.

Customs