Customs formalities & Administrative fees
General rules for consignments originating from countries outside of the European Union
Any consignment from a country outside of the European Union is subject to a customs procedure, further to which import duties, VAT and excise duties may be billed 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 of the value of the goods (price) and the transport costs.
POST ensures the calculation, invoicing and collection of these duties and taxes on behalf of the Customs and Excise Authority. For this service, administrative fees of EUR 15 apply. In the event that the recipient refuses to settle the duties and taxes, the consignment will be returned to the sender.
- For postal consignments valued at less than 22€, the consignment is not subject to the collection of duties and taxes and is delivered without payment.
- For postal consignments valued at between 22€ and 150€, VAT plus an administrative fee of 15€ are applied1.
- Consignments valued at more than 150€ are cleared through customs by CFL Logistics on the basis of the invoice and the administrative fees applied.
Examples of calculations
Scenario 1: consignment under 22€
Soft toy = 19€
VAT not applicable = 0
Administrative fees = 0
Total amount payable = 0
Scenario 2: consignment valued at between 22€ and 150€
Exemple 1 :
Trousers = 100€
Postage for the consignment = 20€
VAT applied = 17€
Administrative fees = 15€
Exemple 2 :
Book = 50€
Postage for the consignment = 10€
VAT applied = 3%
Administrative fees = 15€
1. VAT amounts to 17%, except for books, to which a rate of 3% is applied.
Any postal consignment sent to a business customer (subject to VAT) is cleared through customs by CFL Logistics irrespective of the value of the goods.
Kindly enquire with CFL Logistics for further details about invoicing.
Consignments shipped to countries outside of the European Union (export)
For consignments shipped outside of the European Union, you must fill out a customs declaration. If the value of the contents of your consignment exceeds 1,000 €, you must attach an invoice stating the value of the contents, an import licence if necessary, a certificate of origin of the goods and an export document.
It is also your responsibility to enquire with the customs department (email@example.com) beforehand about any additional taxes and the various formalities.
For more information, visit:
- the Customs and Excise Authority website: http://www.do.etat.lu/petitsenvois/index.htm
- the CFL Logistics website: http://www.cfl.lu/espaces/fret/fr/Logistique/Services-douaniers