Luxembourg

Specific Information

Pre-arrival import: The exemption from customs duties can be requested up to 6 months before the actual change of residence, provided the importer signs a formal commitment to establish effective residence within 6 months and deposits a security with the Customs and Excise Agency.

New goods within shipments: All new furniture and goods (items still in original packaging, with tags, or otherwise unused) are subject to customs duties and taxes. New items require a T-Form, original purchase invoice, and consumption declaration (COM 4).

Intra-EU moves: Removals within EU territory are not subject to customs duties or taxes, though a packing list and transport documentation are still recommended.

Certificate of residence: The certificate must be issued by the local authorities (Commune) of the new domicile in Luxembourg, showing the nationality, previous residence abroad for at least 12 months, the date of registration of domicile in Luxembourg, and (for nationals) stating that the applicant has not previously resided in Luxembourg. For citizens who previously lived in Luxembourg, two certificates may be required: one from the former Commune of residence showing the date of emigration, and one from the new Commune.

ISPM 15 (wood packaging): All solid wood packaging material (pallets, crates, dunnage) used in shipments entering Luxembourg from outside the EU must comply with ISPM 15 standards (heat-treated or fumigated, bearing the IPPC stamp). Non-compliant wood packaging may be refused entry, treated at the importer's expense, or destroyed.

EORI number: An EORI (Economic Operators Registration and Identification) number is required for customs declarations. The destination agent typically handles this.

Wedding trousseau / gifts: Duty-free import of wedding gifts and trousseau is permitted subject to specific documentation: Form 136, an inventory certificate from local authorities abroad confirming the applicant resided with their parents before marriage, a marriage certificate, and a document confirming one spouse resided in Luxembourg and the other abroad. At least one person in the couple must have been resident in Luxembourg.

Deposit / bank guarantee: Where the Certificate de Franchise en Douane is not available at the time of import, a provisional exemption of duties may be granted against a deposit covering: approximately 3.5% of the declared value (import charges), 17% VAT (calculated on the declared value), and a flat fee of approximately EUR 200 to secure correct settlement of the customs documents. The deposit is refunded upon presentation of the final Certificate de Franchise en Douane and completion of formalities.

Resale restriction: Goods imported duty-free under the transfer-of-residence relief may not be lent, pledged, hired out, transferred, or sold for a period of 12 months from the date of import. Disposal within this period triggers payment of the full customs duties and VAT that would have been due at import.

Duties & Taxes

Duty-free conditions (transfer of residence): Under EU Council Regulation 1186/2009, personal property may be imported duty-free when the importer transfers their normal place of residence to Luxembourg, provided they have resided outside the EU customs territory for at least 12 consecutive months, the goods have been in the importer's possession and use for at least 6 months, and the goods are intended for personal use at the new residence. Goods must be imported within 12 months of the date residence is established. Personal property may be imported in several stages within this 12-month window; all items must appear on the initial inventory even if shipped later.

VAT: Luxembourg's standard VAT rate is 17%, the lowest in the EU. Reduced rates of 14%, 8%, and a super-reduced 3% apply to specific categories of goods (food, books, children's clothing, pharmaceuticals, etc.), but these are not generally relevant to household goods shipments.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Copy of passport or national ID card
• Original vehicle registration certificate (title) from the country of origin (all parts)
• Original purchase invoice (if the owner is not shown on the registration document)
• Customs declaration in French, signed by the owner
• Original bill of lading or airway bill
• Proof of insurance covering the previous 6 months
• Certificate of residence from the Commune
• Proof of ownership and use abroad for at least 6 months
• T-Form (for transit within the EU)
• European Certificate of Conformity (COC) if available
• For diplomats: letter from the Ministry of Foreign Affairs verifying diplomatic status

Specific Information

Duty-free conditions: Vehicles may be imported duty-free under the transfer-of-residence provisions (EU Regulation 1186/2009) if the vehicle has been in the owner's possession and use for at least 6 months, has recorded more than 6,000 km at the time of registration with the local authorities (Commune), and the owner is transferring their normal residence to Luxembourg. The vehicle must be for personal use only.

Resale restriction: The vehicle may not be sold or transferred before 12 months after the move. Disposal within this period triggers full customs duty and VAT liability.

Registration with SNCA: All vehicles must be registered with the SNCA (Societe Nationale de Circulation Automobile). After declaring arrival in Luxembourg, the owner has 6 months to register the vehicle. Registration can be initiated via MyGuichet.lu or by contacting SNCA directly (nplaques@snca.lu). The registration certificate consists of two parts: Part 1 (grey, kept in the vehicle) and Part 2 (yellow, kept securely elsewhere).

Tax stamp (Droit de Chancellerie): A EUR 50 tax stamp is required to complete registration, payable at SNCA offices or by bank transfer.

Technical inspection: The technical inspection (controle technique) must be valid to register the vehicle. A valid inspection certificate from the country of purchase is accepted if the requirements are equivalent. Otherwise, an inspection must be performed at an approved Luxembourg inspection body. Vehicles imported from outside the EU typically require inspection.

Homologation (non-EU vehicles): Vehicles without a European Certificate of Conformity (particularly those manufactured for non-EU markets such as the US) require a technical report from an approved technical service centre. The SNCA will verify compliance with EU type-approval requirements during registration. This can be time-consuming and may require modifications (headlight alignment, emissions equipment, safety features). Confirm feasibility with the destination agent before shipping.

Vehicles from other EU member states: If the vehicle has a European COC, the SNCA verifies technical data from the file during registration. If the COC is unavailable but the vehicle was previously registered in another EU country and all technical data are documented, the SNCA can still proceed. If technical data are incomplete, a report from an approved technical service centre will be required.

Intra-EU transfers: Vehicles transferred from another EU member state do not require customs clearance but must still be registered with SNCA and have a valid technical inspection. VAT is generally not payable on intra-EU transfers of used personal vehicles.

Pets

• Valid European Pet Passport issued by an authorized veterinarian in the country of departure **From Another EU / EEA Member State**
• *Must contain up-to-date rabies vaccination record and microchip details* **From Another EU / EEA Member State**
• ISO-compliant microchip (ISO 11784/11785, 15-digit) **From Another EU / EEA Member State**
• *Microchip must have been implanted before the rabies vaccination was administered* **From Another EU / EEA Member State**
• Valid rabies vaccination **From Another EU / EEA Member State**
• *Primary vaccination must have been given at least 21 days before travel. Booster vaccinations must be administered before the previous vaccination expires to remain valid.* **From Another EU / EEA Member State**
• ISO-compliant microchip (ISO 11784/11785, 15-digit) **From a Non-EU Country**
• *If a non-ISO microchip is used, the owner must provide their own compatible reader* **From a Non-EU Country**
• Valid rabies vaccination administered after the microchip was implanted **From a Non-EU Country**
• *Minimum age for vaccination: 12 weeks. At least 21 days must elapse after primary vaccination before travel.* **From a Non-EU Country**
• EU Animal Health Certificate issued by an official (government) veterinarian in the country of departure **From a Non-EU Country**
• *Must be issued no more than 10 days before the pet arrives in the EU. Valid for onward travel within the EU for 4 months or until the rabies vaccination expires, whichever is sooner.* **From a Non-EU Country**
• Rabies antibody titration test (RNATT) result of at least 0.5 IU/ml **From a Non-EU Country**
• *Required when travelling from countries not listed in Annex II of EU Regulation 577/2013 (i.e. most non-EU countries outside of Norway, Switzerland, etc.). Blood sample must be taken at least 30 days after vaccination and at least 3 months before travel. The test must be performed at an EU-approved laboratory. Once a valid titre result is obtained, it remains valid for life provided rabies boosters are kept current.* **From a Non-EU Country**
• Written declaration that the movement is non-commercial (max 5 pets per person, no change of ownership) **From a Non-EU Country**

Regulatory note: Luxembourg is one of the EU member states that permits entry of young, unvaccinated pets (under 12 weeks) or young vaccinated-but-not-yet-immune pets (12-16 weeks) from other EU countries, subject to specific conditions. See details below.

Identification: An ISO 11784/11785 compliant microchip is the only accepted form of identification. Tattoos are accepted only if applied before 3 July 2011 and remain clearly legible.

Minimum age: Pets must be at least 15 weeks old to enter Luxembourg from a non-EU country under standard rules (12 weeks minimum vaccination age + 21-day waiting period). However, Luxembourg permits entry of young, unvaccinated pets (under 12 weeks) or vaccinated-but-not-yet-immune pets (12-16 weeks) from other EU countries, provided the pet carries a declaration that it has had no contact with wild animals susceptible to rabies since birth, or is accompanied by its vaccinated mother.

Restricted breeds: Luxembourg prohibits the import of certain dog breeds considered dangerous, including Pit Bull Terriers, American Staffordshire Terriers, and Tosa Inus. Any attempt to import these breeds will result in the animal being returned to the country of origin or, in extreme cases, euthanized at the owner's expense.

Registration requirement: Dogs must be microchipped and registered with the local commune within 4 months of birth or within 1 month of acquisition or arrival in the country. Cat microchipping is mandatory, though registration is not.

Quarantine: Luxembourg does not impose quarantine on pets that arrive with all required documentation in order. Non-compliant animals may be placed in isolation at the owner's expense, returned to the country of origin, or euthanized.

Echinococcus treatment: Luxembourg does not require tapeworm (Echinococcus multilocularis) treatment for dogs. This requirement applies only to Finland, Ireland, Malta, Norway, and Northern Ireland.

Designated points of entry: When arriving from a non-EU country, pets must enter through a designated travellers' point of entry where veterinary border checks are carried out.

Common mistakes that cause delays: Microchip implanted after (rather than before) the rabies vaccination, rendering the vaccination invalid. Rabies booster given after the previous vaccination expired, resetting the 21-day waiting period. Antibody titre test blood sample taken fewer than 30 days after vaccination. EU Animal Health Certificate issued more than 10 days before arrival in the EU. Attempting to import restricted dog breeds. Travelling with more than 5 pets without competition/show documentation.