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:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
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 |
| Stationery |
Must be personalised and with no commercial value |
| Travellers cheques |
Must be personalized |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_LU
Shipping Gifts
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:
28 May 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:
28 May 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
|
Sources:
https://douanes.public.lu/fr/commerce-international/colis-envois.html
Shipping Personal Effects
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)
- A detailed description of each item is provided
Sources:
https://douanes.public.lu/fr/voyages-demenagement/demenagement.html
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32009R1186
Sample Commercial Invoice for Personal Effects
| Ship To |
Invoice |
|---|
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:
28 May 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
Sources:
https://douanes.public.lu/fr/voyages-demenagement/denrees-alimentaires/origine-animales.html
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:
28 May 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
Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R1186&from=EN
https://logistics.public.lu/fr/formalities-procedures/required-documents/ata-carnet.html
Sample Commercial Invoice for Commercial Sample
| Ship To |
Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Luxembourg City
01001
Luxembourg
Phone:
+502 2208 7777 |
Carrier tracking number:
736534736
General Description:
Commercial Sample - Not for Resale
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Box |
Commercial Sample - Advanced reading copy of Dan Brown's novel.
|
CA |
$20.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Commercial Sample
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
|
Advertising Material
Printed material for advertising purposes is exempt from duty on
imports such as:
- Price lists
- Calendars
- Posters
- Catalogues
- Unframed photographs
- Instructions for use
Shipping advertising material to Luxembourg from Canada is fairly
easy. Ensure that the parcel has a maximum weight of 1 kg, and:
- A shipment with printed advertisements must be for only one service
or product
- The material clearly shows the name of the company offering the
product or services
Advertising material shipped for display at a trade fair or exhibition
may be sent using an ATA Carnet. See Temporary Imports for details.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R1186&from=EN
https://logistics.public.lu/fr/formalities-procedures/required-documents/ata-carnet.html
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:
28 May 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
Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://logistics.public.lu/fr/formalities-procedures/taxes/suspensive-customs-procedures/processing-goods-suspension.html
Sample Commercial Invoice for Warranty Repair
| Ship To |
Invoice |
|---|
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:
28 May 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
Sources:
https://logistics.public.lu/en/formalities-procedures/taxes/suspensive-customs-procedures/temporary-admission.html
Sample Commercial Invoice for Temporary Imports
| Ship To |
Invoice |
|---|
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:
28 May 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.
There may be specific requirements to consider, for example obtaining
an Economic Operator Registration and Identification (EORI) number.
Sources:
https://guichet.public.lu/en/citoyens/brexit/importation-marchandise/importation-marchandises-envoi-postal-express.html
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:
28 May 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
|
Shipping Rates
Easy Tracking
Information
Prohibited &
Restricted Imports
Duty &
Taxes
Luxembourg Shipping Insurance
Questions
about Shipping to Luxembourg