Customs duties & formalities

Receiving shipments

Items from countries outside the European Union

Any parcel containing goods and sent from a country outside the European Union must go through customs formalities.

Depending on the case, several amounts may be due upon arrival:

• Luxembourg VAT;
• customs duty;
• European handling fees;
• POST handling fees;
• excise duties for certain specific products.

Individual customers

Since 1 July 2026

Goods purchased online from a country outside the European Union, with a total value of no more than €150, will be subject to a customs duty of €3 per type of item contained in the parcel.

From 1 November 2026

New European handling fees of €2 per type of item will be added to the existing customs duty.

These fees apply to goods purchased online from countries outside the European Union, regardless of the value of the consignment.

For a parcel worth €150 or less, the applicable amounts are therefore:

• €3 customs duty per type of item;
• €2 European handling fees per type of item.

VAT and any applicable POST handling fees may also apply.
 

Examples:

• 1 T-shirt + 1 pair of jeans + 1 pair of shoes = 3 types of items = €9 customs duty + €6 European handling fee;
• 1 T-shirt + 2 pairs of jeans = 2 types of items = €6 customs duty + €4 European handling fee.

These fees apply even if VAT has already been paid when purchasing online.

Exception: Gifts worth €45 or less, sent from one private individual to another, are not subject to these customs duties and European handling fees, under certain conditions

POST handling fees


POST handling fees
When customs formalities need to be carried out by POST, handling fees will also apply:

• €6 for a parcel with a value of €22 or less;
• €18 for a parcel with a value of more than €22 and up to €150.

These fees cover, among other things, the handling of the item, the customs declaration and its presentation to customs.

Payment upon arrival

When an amount remains to be paid, payment can be made upon delivery or when collecting the parcel at a POST point of sale.

Good to know

Before placing an order, remember to check the actual country your parcel is shipped from. Some websites may appear to be European shops, while the parcel is actually shipped from a country outside the European Union.

For more information, you can consult the official communications from the Luxembourg Customs and Excise Agency and the Luxembourg Government:

• douanes.public.lu/fr/actualites/2026/nouvelles-regles-ecommerce.html
• gouvernement.lu/fr/actualites/toutes_actualites/communiques/2026/06-juin/10-regles-e-commerce.html

Business customers

All shipments to business customers (subject to VAT) are cleared by CFL multimodal, regardless of market value.

NB: Remember to supply your VAT number when you order, so that your shipment is processed accurately.

Shipping

Shipments to countries outside the European Union (export) are subject to a number of customs formalities.

• The sender must check which customs forms need to be completed for their international shipment
  The sender is responsible for their declaration; they must complete and sign the relevant forms and attach them to their parcel

Shipments to European Union countries

For shipments to any of the 27 European Union countries, there is no need to complete and attach customs forms.

Shipments to countries outside the European Union

For shipments to countries outside the European Union, and depending on the total consignment value, a CN22 or CN23 customs declaration must be completed.

POST or the sender (via the MyPost area) is responsible for keeping detailed records of all customs information:

• Sender and recipient contact details
• Content of shipment
• Description of contents: description of each item, quantity, unit weight and unit value

Sales of goods

For sales of goods, the HS code and country of origin must also be indicated.

For consignments valued at over €1,000, you must enclose:

• An invoice (in duplicate) listing the contents’ value, which must be attached to the shipment in a see-through pouch. Where applicable, a pro forma invoice will suffice
• An import licence or certificate of origin for the items, depending on the destination

To find out what items are accepted in the country of destination, please check with the Customs and Excise Administration (ADA).