Luxembourg is one of the smallest states in the EU - a bit smaller than Ottawa, Canada, yet, remarkably, it has the Union's highest per capita GDP. Luxembourgers can thank that on an economy that originally focussed on steel making, but has segued to investment management. And helped in no small part by being surrounded by three much larger states: Germany, France, and Belgium.
In the e-commerce arena, Luxembourg can boast a 95% internet penetration rate, and as a result, 69% of its population orders goods or services over the internet, far outdoing the EU average of 48%. Though tiny, Luxembourg certainly punches above its weight.
Easily compare the best and cheapest shipping options to Luxembourg through a variety of carriers using Secureship
Secureship provides safe and affordable shipping from Canada to Luxembourg. In case you are an everyday shopper or a business,
you can easily save up to 50% on your international shipping costs by way of accessing our group buying power.
Shipments through Secureship come with full, easy to read tracking information to Luxembourg
Tracking #:780123123123
Tel: 1-800-463-3339
Signed By: Pikwalia @ Residence
Apr 3, 2023
8:49 am
Larochette, LA, LU
Delivered
Apr 2, 2023
7:18 am
Diekirch, Di, LU
In transit
Apr 1, 2023
9:03 pm
Ettelbruck, ET, LU
International Clearance
Apr 1, 2023
8:14 am
Clervaux, CL, LU
In transit
Apr 1, 2023
12:17 am
Toronto, ON, CA
In transit
Mar 31, 2023
4:30 pm
Ottawa, ON, CA
Pickup Scan
Disclaimer!
While we have made every effort to ensure that the information on this page is accurate, Customs laws and procedures change regularly so it is
important to consult a licensed broker in Luxembourg before shipping any goods.
Types of Shipments
Not all types of shipments are created equal. Shipping a television will require different
paperwork, duties, and taxes than shipping an accounting statement, for example.
Here is a list of the most common types of shipments:
Most documents can be shipped from Canada to Luxembourg duty-free provided they have no commercial value, i.e. are not for sale.
Document shipments include:
Bids
Diplomas
Driver's licence
Examination papers
Gift cards
Visa applications
Certain items may be shipped duty-free if they meet the criteria shown in the table below:
Item
Restriction
Airline tickets
Must be validated; will incur a 15% VAT charge
Annual reports
Only those shipped to shareholders or company officials
Blueprints
Must have no commercial value and are only for intercompany use or as a bid invitation (for example, architectural plans for an EU contract)
Brochures
Must be for intercompany use or for non-commercial purposes
Business cards
A maximum of 15 business cards allowed
Cheques
Only personalised cheques allowed
Credit cards
Must be personalised
Event tickets - for football (soccer) matches, concerts, or stage performances
Shipment weight a maximum of 10 kg and cannot be from a printing company to the ticket sales office or an organiser of an event
Greeting cards and invitations
Only if personalised
Manuals (technical)
An appropriate number of manuals for the purpose is allowed
Negatives, slides, and print films
Only those sent to a press or publishing agency are allowed; and cannot have value added through press or editorial charges
Newsletters (company)
Only if they have no commercial value and are intercompany documents for use within the company May include shipments from a publisher or printing company
Newspapers
Only those for non-commercial purposes are allowed
Gifts sent from Canada to Luxembourg of €45 EUR (about $65 CAD) or less will be exempt from duty and taxes as long as they:
Have no commercial value
Are intended for personal use of the recipient or his/her family
Are sent to the recipient at no cost
Do not contain prohibited goods
Tobacco products, alcohol, perfumes and cosmetics may be shipped as gifts provided they meet the criteria as shown in table below.
Items
Restrictions
Alcoholic beverages
Distilled beverages and sparkling wines - maximum 1 L Still wines - maximum 2 L
Tobacco products
A maximum of 50 cigarettes; or 25 cigarillos (maximum weight of 3 g per unit); or 10 cigars; or 50 g of smoking tobacco
Perfumes
Maximum of 50 g
Cologne
Maximum of 250 mL
Coffee
500 g (extracts and essences 200 g)
Tea extracts or essences
40 g
Shipments from Individual-to-Individual
Shipments from an individual in Canada to an individual in Luxembourg of €45 (about $65 CAD) or less will be duty-free with some restrictions for certain products such as alcohol, tobacco products, perfumes, and cosmetics.
Shipments from Business-to-Business
Shipments to a business in Luxembourg from a business in Canada are not considered as gifts and will incur duties and taxes.
Shipments from Business-to-Individual
Shipments from a business in Canada to an individual in Luxembourg will incur taxes and charges regardless of the value of the gift.
Gift Checklist
A commercial invoice must be included with your shipment
The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time
(see sample)
List the items in the parcel and write the value of each
Sending more than one gift in the parcel? Wrap and tag each one individually.
Sample Commercial Invoice for Gifts
Ship To
Invoice
Charly Gaul Route de Dudelange 67 3222 Bettembourg Luxembourg
Phone: +352 2 651 0038
Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
1 Each
Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
CA
$79.99
Terms of Sale: None
Total number of packages: 1
Reason for export:Gifts Contact Name: James Smith
Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Multiple Gifts in One Shipment
Multiple gifts in one shipment will be exempt from duty and taxes providing the shipment's total value is €45 EUR or less (about $65 CAD).
Be sure that each gift is wrapped and tagged individually.
Sample Commercial Invoice for Gifts
Ship To
Invoice
Miguel Ángel Asturias Calle 24 3-81 Luxembourg City 01001 Luxembourg
Phone: +502 2208 7777
Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
1 Each
Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
CA
$39.99
1 Each
Gift - Erica: Handwoven French Canadian Catalogne Blanket
CA
$49.99
Terms of Sale: None
Total number of packages: 1
Reason for export:Gifts Contact Name: James Smith
Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Canadian citizens and Luxembourg nationals who return to live permanently in Luxembourg may import their personal effects exempt from duty and taxes as long as:
They have lived outside of Luxembourg for 1 year or more
The goods are used and have been owned for 6 months or more
Their personal goods are declared within 12 months from the date of their return to Luxembourg
Personal effects are for the use of its owner and his or her family, and they include items such as:
Household appliances and furniture
Portable instruments required for the owner's profession or trade
Sports equipment such as bicycles
Duty and taxes are applicable on the following items:
Alcoholic beverages
Tobacco and tobacco products
Materials for professional use
Moving Temporarily
Students
Students may ship their personal effects to Luxembourg if they move there temporarily to study.
Items considered as personal effects include:
Household goods such as linens, bedding
Educational materials (paper and pens, computers and books)
Furniture used by a student, like a desk and a chair
Footwear and clothing
Portable musical instruments
Non-students
Canadian citizens may ship their personal effects to Luxembourg exempt from duty and taxes when moving temporarily.
Exemption will be granted under the following conditions:
The goods are used and have been owned for 6 months or more
The owner has lived in Canada for a minimum of 12 continuous months
The items are declared within 12 months of taking up residence in Luxembourg
The shipment does not contain prohibited goods
Moving Permanently
If you are moving to Luxembourg after having lived outside of the country for 1 year or more, you may bring your used personal effects into the country tax and duty-free.
The following conditions apply:
Your effects must arrive in Luxembourg within 1 year of having obtained a residence or work permit AND no later than 12 months after you arrive in Luxembourg
Goods cannot be shipped until all documents have been accepted and approved by customs in Luxembourg
Your goods may not be lent, sold, or given away for at least 1 year after your arrival
You must be in Luxembourg at the time your personal effects arrive
Personal Effects Checklist
A commercial invoice must be included with your shipment
Commercial invoice must clearly indicate 'Personal Effects' (see sample)
Miguel Ángel Asturias Calle 24 3-81 Luxembourg City 01001 Luxembourg
Phone: +502 2208 7777
Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
5 Pairs
Personal Effects: 5 pairs of various types of shoes
IN
$40.00
1 Each
Personal Effects: Arc'terix Winter Jacket
CA
$478.00
Terms of Sale: None
Total number of packages: 1
Reason for export:Personal Effects Contact Name: James Smith
Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Food, Chocolate, Candies
Food and food items like candies and chocolate can be shipped to Luxembourg providing they meet the agricultural regulations and standards established by the European Union.
You May Ship
Chocolate, candy, and confectionery
Pasta and vermicelli without meat products
Olives stuffed with fish
Broths
Baked goods providing they do not contain meat products
Honey up to 2 kg
Meat concentrates and extracts
Food supplements
Powdered baby milk and food, and foods for special medical diets*
Frog legs*
Up to 20 kg of cured, cooked, or smoked fish
Maximum of 125 g of sturgeon eggs in clearly identified packaging
Do Not Ship
Animal-based products
Margarine of animal origin
Perishable items
Meat and meat products
Food, Chocolate, Candies Checklist
Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
Ensure that your food, chocolate, or candies may be imported into the country
You are not shipping commercial quantities (for any duty & tax exemption)
Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To
Invoice
Charly Gaul Route de Dudelange 67 3222 Bettembourg Luxembourg
Phone: +352 2 651 0038
Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
1 Box
Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
CA
$20.00
Terms of Sale: None
Total number of packages: 1
Reason for export:Permanent / Sold Contact Name: James Smith
Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Samples
Commercial samples are those that can only be used for demonstration purposes. The objective is to promote products and solicit sales; not to sell the samples.
Samples shipped to Luxembourg are be exempt from duty and tax if:
The goods are shipped directly from Canada
They are of negligible value (up to €22 - about $35 CAD - and no more than 10 kg in weight)
There is no more than one sample of each style or type in the shipment
They must be consumed or destroyed during demonstration or exported within 12 months of entry
NOTE: Be sure to label the package: 'Mutilated Samples' or 'Marked Samples not for Resale'
Commercial Sample Checklist
A Commercial Invoice must be included with your shipment
Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample
Sample Commercial Invoice for Promotional Material
Ship To
Invoice
Miguel Ángel Asturias Calle 24 3-81 Luxembourg City 01001 Luxembourg
Phone: +502 2208 7777
Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
1 Each
Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
CA
$163.00
Terms of Sale: None
Total number of packages: 1
Reason for export:Promotional Material Contact Name: James Smith
Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Repairs
Sending a piece of equipment for repair to Luxembourg from Canada is fairly simple. Duty and taxes are exempt because of the European Union's inward processing rules. Inward processing means that items shipped from Canada to Luxembourg for repair will be duty-free.
Free warranty repairs done in Canada and returned to Luxembourg will not incur VAT.
Items Under Warranty
As Canada and Luxembourg are part of the EU free-trade agreement (CETA), repairs under warranty returning to Canada from Luxembourg are exempt from duty and GST charges.
Items No Longer Under Warranty
An item that is no longer under warranty and returns to Canada from Luxembourg will be charged GST. The GST will be charged on the value of the repair and on any parts required for the repair.
Sending Product for Repair to Luxembourg
Sending equipment for repair to Luxembourg is governed by the European Union's inward processing rules; therefore, they will be exempt from duty and taxes.
Returning Repaired Product to Luxembourg
Equipment repaired in Canada under a warranty will not incur duty and taxes when they re-enter Luxembourg.
Repair Checklist
Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return
(see sample)
Include repair contract with shipment
Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
Include the original shipping documents or tracking number from when the item was first exported to Luxembourg or exported to Canada (depending on which case applies)
A commercial invoice must be included with your shipment
Miguel Ángel Asturias Calle 24 3-81 Luxembourg City 01001 Luxembourg
Phone: +502 2208 7777
Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
1 Each
Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
US
$163.00
Terms of Sale: None
Total number of packages: 1
Reason for export:Warranty Repair Contact Name: James Smith
Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Temporary Imports
Temporary imports of certain items in Luxembourg will be exempt from duty and taxes for a period of up to 2 years.
This may include an article shipped from Canada to Luxembourg for repair or for display at an exhibition.
The following list include goods that qualify as temporary imports:
Equipment sent to evaluate and test the operation of other goods and equipment
Tools and specialised instruments
Commercial samples, professional, and scientific equipment for display at an exhibition, trade fair, meeting, or other similar events
Equipment required for repairing, exploring, producing, or manufacturing
Materials and goods to be used for entertainment - concerts and stage shows
NOTE: Advertising material shipped for display at a trade fair or exhibition may be sent using an ATA Carnet.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Luxembourg, you can pick from Option 1 or 2 of the Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial onvoice (CI). More details
below.
Option #
Temporary Import Method
Risk of paying
1
Commercial Invoice Only (no other documentation is provided)
High - if broker cannot clear goods temporarily
2
Commercial Invoice
+
ATA Carnet
Very Low
1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option. See example.
NOTE: You should be aware that shipping using this method doesn't guarantee that your items will be imported duty/tax free.
Not all brokers will clear goods as temporary imports (i.e. UPS, FedEx, DHL) nor is it a guarantee that customs won't charge any duties and taxes.
2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel in and out of the country.
It's also great because once you have an ATA Carnet, it is accepted by 176 countries worldwide making the application process a one-time thing.
In addition to declaring your commercial invoice as a temporary import, you can get an ATA Carnet for the items that are of temporary nature.
ATA Carnets are beyond the scope of the article however, you can find more information here:
http://www.chamber.ca/carnet/
NOTE: It is highly recommended to get an ATA Carnet for items that frequently
travel in and out of the country and especially so when it is valued over $2,500 USD
In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
The goods arrive and leave in the same condition except from normal wear-and-tear, and they undergo no repairs nor are they used in manufacturing
Stay no longer than 2 years in Luxembourg
NOTE:
If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods.
(see sample)
The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
Stay no longer than the period listed above
Include your ATA Carnet with your shipment (if applicable)
Include the expected return date or the date that it was originally received within the country (whichever applies)
Any above listed items not listed in this checklist
Miguel Ángel Asturias Calle 24 3-81 Luxembourg City 01001 Luxembourg
Phone: +502 2208 7777
Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
1 box
Temporary Imports - Trade show booth and display equipment
CA
$1032.00
Terms of Sale: None
Total number of packages: 1
Reason for export:Temporary Imports Contact Name: James Smith
Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Permanent/Sold Goods
The duty threshold for shipments sent to Luxembourg is €150 (about $220 CAD). This means that duty is only applied if the value of the shipment is above €150.
Regarding VAT, starting 1 July 2021 all shipments regardless of value will incur VAT charges.
Occasional Shipper
Shipments of sold goods to Luxembourg, for example items sold on eBay, will be duty-free up to a value of €150 (about $220 CAD), but no matter their value, they will be charged VAT.
Be sure to provide a detailed description of the goods on the commercial invoice.
NOTE: An Economic Operator Registration and Identification (EORI) number is NOT needed if you are shipping as a private individual.
Regular shipper
If you regularly sell and ship goods to Luxembourg, we suggest you consult with a licenced customs broker in Luxembourg.
Sample Commercial Invoice for Permanent/Sold Goods
Ship To
Invoice
Miguel Ángel Asturias Calle 24 3-81 Luxembourg City 01001 Luxembourg
Phone: +502 2208 7777
Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 31 Mar 2023
QTY
Description of Goods
C/O
SubTotal
15 Each
Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
CA
$132.00
Terms of Sale: None
Total number of packages: 1
Reason for export:Permanent/Sold Contact Name: James Smith
Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
Declaration Statement: I hereby certify that information provided is true and complete to the best of my knowledge
Required Documents
Shipping packages internationally requires a lot of documentation. This process alone can be confusing and time-consuming.
So we’ve narrowed down what documents you might need and ranked them based on likeliness of being needed.
Document Type
When?
Details
Shipping Label / Bill of Lading
Always required
This is a label provided by the carrier (UPS, FedEx, DHL, etc.). Always required because the carrier needs to know the parcel's destination.
Commercial Invoice
Required for all non-document shipments
For all non-document shipments, you will require 3 copies of the commercial invoice (to be included with your shipping labels).
These are for customs purposes and need to be included inside a document pouch outside of the box.
When creating a shipment through the Secureship website, the system will help you create this document automatically.
B13a
Required if value exceeds $2,000 per shipment or is a controlled good
A B13a is required if your shipment exceeds $2000 CAD or is a controlled good
and is destined to a country other than the US, Puerto Rico, or the US Virgin Islands
Canada has a preferential trade agreement with Luxembourg. A COO proves that an item has been produced, manufactured or processed in Canada.
When an item with a COO is imported into Luxembourg, it will incur a reduced or zero-rated import duty.
Certificate of Insurance (COI)
Infrequently required
Shows that the shipment has been insured.
Banks may request a certificate of insurance when providing letters of credit for the goods. Otherwise,
it is generally your choice whether to purchase insurance for the shipment.
ATA Carnet
Infrequently required
Used to avoid duties and taxes on shipments of temporary nature.
If you ship goods of temporary nature to and from a country, you can obtain an ATA Carnet to expedite the customs clearance process and
ensure that anything of temporary nature is not charged duties and taxes.
Shipments to Luxembourg have VAT and duty charges calculated using the CIF method, i.e the sum of the customs value plus insurance fees plus freight costs.
CIF Value = Customs Value + Insurance Amount + Freight Costs
By knowing the CIF value of a shipment, you will be able to predict the duty and taxes owed by the recipient.
Thresholds
Some countries provide a duty and tax threshold (also called the de minimis value), which means that below a certain amount no duty or taxes are incurred on the import of that shipment. The duty exemption on imports to Luxembourg is €150 (about $220 CAD).
Starting 1 July 2021, VAT will be charged on all shipments entering Luxembourg, regardless of their value.
Currency
Euro (€)
Duty Exemption (De minimis Value)
€150 (about $220 CAD)
Duty Calculation Method
CIF
TAX (VAT)
17%
Tax Exemption
(De minimis Value)
€0*
Tax Calculation Method
CIF
*From 1 July 2021, all imports will incur VAT regardless of their value.
NOTE: Even if an item was purchased on or before 30 June 2021 but arrives in Luxembourg on July 1 or later, it will incur VAT.
Duties on Imports
Excise Taxes
In Luxembourg, excise duties will be apply to:
Alcoholic beverages and beverages containing added sugar or other sweetening substances
Tobacco and tobacco products
CETA is the trade agreement between the European Union (EU) and Canada. Through this agreement, most goods sent from Canada to Luxembourg are duty-free.
You can purchase
insurance
through Secureship and it is provided by the carrier that will be transporting your shipment.
Each carrier will charge a different amount per $100 of declared insurance. If you indicate that you need insurance for your shipment our system will automatically include the insurance costs for your shipment.
Insurance is great to have in case your package is accidentally lost or damaged by the carrier. But be careful, not everything you ship is insurable. Worse - even if your package contains items that are insurable, if it doesn’t meet the ISTA 3A packaging standard, the insurance purchased through the carrier would not be available to you.
Here are some items that cannot be insured by the carrier:
Personal belongings
Antiques
Artwork
Liquids (including alcohol)
Televisions
Jewellery in excess of $500
Perishable goods
Glass or Ceramic
And many more items
For more information, please see the carrier's terms and conditions.
Shipping to Luxembourg from Canada can take between 3-5 business days through the fastest carriers available on the Secureship platform.
More economical services, such as Canada Post, can take up to 1-2 months to complete the delivery.
