Customs warehousing enables EU-businesses to import and store non-EU goods without having to pay VAT and import duties while the goods are in storage.
The business can:
- either release the goods for free circulation;
- or re-export the goods.
Resorting to customs warehousing requires authorisation from the Customs Department at the Customs and Excise Agency.
Businesses wishing to store goods in Luxembourg without processing may resort to customs warehousing provided they have a customs warehouse in Luxembourg.
Businesses can apply for assistance from a customs agency.
Authorisation for customs warehousing
Currently, there are no public warehouses in Luxembourg.
The operator must apply in writing (on plain paper) for a customs warehousing authorisation at the Customs Department of the Customs and Excise Agency.
The administration will communicate the necessary information and documents required if need be.
When the application is approved by the administration, they issue an authorisation with an unlimited time validity which determines the storage conditions, the stock account and the type of goods that can be stored.
Entry for warehousing
The operator begins the entry for warehousing process by indicating his authorisation number for customs warehousing on the import declaration.
It is not necessary to know the final destination of the goods at their time of entry in customs warehousing.
The goods are not subject to customs duties and VAT during storage.
The goods may only be subject to a process or work with a view to preservation and subsequent distribution (e.g.: repackaging, cleaning, etc.).
Removal from the warehouse
In order to end the customs warehousing, the importer can:
- either release the goods for free circulation. The business must pay the customs duties in this case;
- or re-export the goods to a non-EU country. The business is not subject to customs duties in this case;
- or transfer the goods under customs control. The transferor hereby transfers his obligations to the transferee;
- or proceed with the destruction of the goods under customs control or abandon them to the Public Treasury.