Circulation of goods subject to excise duty (tobacco, alcoholic beverages, energy products) within the EU

This page was last modified on 05-07-2017

Goods subject to excise duty may be circulated within the EU and in Luxembourg under the suspension of duties and taxes regime between traders with the necessary excise authorisations.

Less frequently, products may be circulated within the EU when the relevant excise duty has already been paid in the country of departure. These products have duty-paid status (régime acquitté) and a special procedure must be followed for them.

No matter the status of the goods, traders must pay excise duty when they are released for consumption in the country in which the goods are sold to the end consumer.

Forms / Online services

Carry out your procedure:

Who is concerned

Traders that receive goods subject to excise duty must declare the quantity received.

The following goods are subject to excise duty:

  • alcoholic beverages: beer, wine, spirits, etc.;
  • tobacco products: cigarettes, cigars, tobacco, etc.;
  • energy products: fuel, LPG, methane gas, natural gas, electricity, etc.

The complete list of goods subject to excise duty is available on the Customs and Excise Agency's website.

Prerequisites

To receive or dispatch goods subject to excise duty, traders must have an excise number proving that they have a temporary or permanent excise permit.

If goods are only received from time to time, traders must provide a guarantee covering the amount of duties in question with the Excise Department of the Customs Office in Luxembourg, which will issue:

  • either a temporarily registered consignee permit if the duties applicable to the goods to be received have not been paid by the supplier (suspension regime);
  • or a guarantee certificate if the relevant duty has already been paid in the Member State of departure (duty-paid regime).

In the case of frequent receipts or dispatches, the trader must:

  • be authorised to act as a registered consignee to receive goods under the suspension regime and release them for consumption;
  • or be authorised to act as an authorised warehousekeeper to receive, store and re-dispatch goods under the suspension regime or release them for consumption.

Excise numbers may be checked in the SEED – Verification of excise permits database.

In order to declare trades of goods subject to excise duty, the trader must also have access to eDouane applications and must indicate the users authorised to access the eDouane EMCS system.

Traders who do not possess the necessary authorisations relating to excise duty may commission a third-party trader who has the necessary authorisation to act on their behalf as a representative in excise duty matters.

How to proceed

Receiving goods subject to excise duty

Temporarily registered consignee (suspension regime)

To receive goods subject to excise duty under a suspension regime in Luxembourg, traders authorised as temporarily registered consignees must:

  • provide their excise number to their supplier when submitting an order;
  • on receipt of the goods, check that they correspond to those listed on the electronic accompanying document (DAe);
  • release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their receipt:
  • where applicable, recover the guarantee provided.

Authorised warehousekeeper / (Permanent) registered consignee

To receive goods subject to excise duty under a suspension regime in Luxembourg, traders who are authorised warehousekeepers or registered consignees must:

  • provide their excise number to their supplier when submitting an order;
  • on receipt of the goods, check that they correspond to those listed on the electronic accompanying document (DAe);
  • after the goods have been unloaded and checked, send a report of receipt (RoR) to the consignor using the eDouane EMCS system.

The authorised warehousekeeper may then:

  • release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their release for consumption:
  • either store the goods in their tax warehouse under the suspension of excise duty;
  • or dispatch them under the suspension of excise duty to:
    • a recipient established in another EU Member State; or
    • an authorised warehousekeeper in the EU (including Luxembourg).

The registered consignee must release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their receipt:

Dispatching goods subject to excise duty (suspension regime)

To dispatch goods under the suspension of excise duty regime to a registered consignee or another warehousekeeper, traders with an authorised warehousekeeper permit must:

In particular, the consignee must send a report of receipt (RoR) to the consignor using the eDouane EMCS system.

If the electronic eDouane EMCS is unavailable, the declarant should go to the Customs website to determine how to proceed.

Traders may appoint a customs representative to represent them in completing the formalities for declaration. They must therefore complete a proxy/mandate request for the eDouane EMCS system.

Receipt of goods subject to excise duty (duty-paid regime)

In Luxembourg, to receive goods subject to excise duty and for which this duty has already been paid, traders must:

  • first provide a guarantee for the amount of tax due and obtain a certificate from the Luxembourg Customs and Excise Agency;
  • if they are not registered in Luxembourg, name a tax representative for the excise duty;
  • on receipt of the goods, check that they correspond to those listed on the simplified accompanying document (DSA);
  • fill out and return the third copy of the DSA to the supplier;
  • release the goods for consumption in Luxembourg and, no later than the Thursday of the week following their receipt:
  • recover the guarantee provided.

Dispatching goods subject to excise duty (duty-paid regime)

In Luxembourg, to receive goods subject to excise duty and for which this duty has already been paid, traders must:

  • ensure that the consignee has provided a guarantee for the amount of tax due with the customs officials in the country of destination;
  • review the applicable procedures in the country of destination and name a tax representative for the excise duty if necessary, if selling to a retail client;
  • produce 3 copies of the simplified accompanying document (DSA), which will physically accompany the goods to their destination. The trader must retain the first copy of the DSA and append copies 2 and 3 to the goods.

Who to contact

Customs and Excise Agency
2, rue Clairefontaine
L-9201 - Diekirch
Postal box B.P. 77
Luxembourg
Phone: (+352) 817045-1
Fax: (+352) 81 70 45 71
Opening hours
from 08.00 - 17.00 non-stop
Customs and Excise Agency
6 rue de la Moselle
L-6757 - Grevenmacher
Luxembourg
Phone: (+352) 2818 - 3000
Fax: (+352) 2818 - 3290
Email centredouanier.est@do.etat.lu
Opening hours
from 08.00 to 17.00
Customs and Excise Agency
Croix de Gasperich
- rue in Bouler
L-1350 - Luxembourg
Postal box B.P. 1122 L-1011 Luxembourg
Luxembourg
Phone: (+352) 2818-4.247 ou (+352) 2818-4.403
Fax: (+352) 2818-4100
Email centre.douanier@do.etat.lu
Opening hours
Monday to Friday from 08.00 - 17.00
Customs and Excise Agency
1, Boulevard Porte de France
L-4360 - Esch/Alzette
Postal box B.P. 63
Luxembourg
Phone: (+352) 574191 304
Email esch-sur-alzette@do.etat.lu
Opening hours
Monday to Friday from 08.00 - 17.00
Customs and Excise Agency
22, rue de Bitbourg
L-1273 - Luxembourg
Postal box BP 1605, L-1016 Luxembourg
Luxembourg
Phone: (+352) 28 18 28 18
Fax: (+352) 28 18 92 00
Email ida@do.etat.lu

Customs and Excise Agency


L-1016 - Luxembourg
Postal box B.P. 1605
Luxembourg

Phone: (+352) 2818 - 2000
Fax: (+352) 2818 - 9201
Email helpdesk.plda@do.etat.lu