# Luxembourg (LU)

**Capital:** Luxembourg  
**Currency:** Euro (EUR) (EUR)  
**Population:** 681,973 — Older stored figure; source year not documented.  
**Area:** 2,586 km²

> Luxembourg is a landlocked EU and eurozone economy at the heart of the Greater Region and a significant logistics hub. Luxembourg-Findel ranks among Europe's largest cargo airports and is home to Cargolux; the Bettembourg-Dudelange multimodal terminal and the Moselle inland port of Mertert complete the network. As part of the EU customs union the Union Customs Code applies and import VAT is 17 percent, the lowest in the EU. Customs are cleared electronically via eDouane of the Customs and Excise Administration.

Luxembourg (LU) is a landlocked country between Belgium, France and Germany and a transit and air cargo hub at the heart of the Greater Region. As a founding EU member it belongs to the EU customs union; the Union Customs Code applies, clearance is electronic via eDouane of the Administration des douanes et accises, and import VAT is 17 percent — the lowest standard rate in the EU. The main gateway is Luxembourg-Findel cargo airport (LUX), home base of Cargolux with around 830,000 tonnes handled (2024); sea freight moves via Antwerp, Rotterdam and Zeebrugge, complemented by the trimodal Moselle port of Mertert. Overland, motorways A1 (Trier), A3 (Metz), A6 (Brussels) and A13 connect the country to neighbouring markets, and the CFL multimodal terminal at Bettembourg-Dudelange links into the Rhine-Alpine and North Sea-Mediterranean freight corridors. Trade is dominated by steel and metal products, machinery and chemicals plus e-commerce and pharma air cargo; the main partners are Germany, Belgium, France and the Netherlands.

**Top Import Partners:** BE, DE, FR, US, CN

**Top Export Partners:** DE, BE, FR, NL, IT

**Top Import Goods:** Machinery, Vehicles, Metals, Chemicals, Food

**Top Export Goods:** Machinery, Steel, Chemicals, Rubber, Glass

**Key Airports:**
- [Luxembourg-Findel International Airport (LUX)](https://www.freight-academy.com/en/information/airports/luxembourg-findel-international-airport-lux)
- [Useldange Glider Field](https://www.freight-academy.com/en/information/airports/useldange-glider-field-airport-34841)
- [Wiltz-Noertrange Airfield](https://www.freight-academy.com/en/information/airports/wiltz-noertrange-airport-36645)
- [Consdorf Heliport](https://www.freight-academy.com/en/information/airports/consdorf-heliport-airport-7393)
- [Emile Mayrisch Hospital Heliport](https://www.freight-academy.com/en/information/airports/emile-mayrisch-hospital-heliport-airport-10080)
- [Ettelbruck Heliport](https://www.freight-academy.com/en/information/airports/ettelbruck-heliport-airport-10203)
- [Grevenmacher Heliport](https://www.freight-academy.com/en/information/airports/grevenmacher-heliport-airport-12436)
- [Princess Marie-Astrid Hospital Heliport](https://www.freight-academy.com/en/information/airports/princess-marie-astrid-hospital-heliport-airport-23537)
- [Remerschen Heliport](https://www.freight-academy.com/en/information/airports/remerschen-heliport-airport-30116)
- [Remich-Schmierberg Heliport](https://www.freight-academy.com/en/information/airports/remich-schmierberg-heliport-airport-3029)

## Customs & Import

**Import VAT:** Import VAT 17 percent standard rate (lowest EU standard rate)  
**Customs complexity:** low  
**Customs system:** EU Union Customs Code; electronic import via eDouane Import/Export of the Administration des douanes et accises (single administrative document DAU), ICS2 for advance notification.  
**Customs authority:** [Administration des douanes et accises (ADA)](https://douanes.public.lu)

## Logistics & Risk

**Logistics role:** Transit and air cargo hub (home of Cargolux)  
**Economic area:** EU / Eurozone / EU customs union  
**Logistics risk:** low  
**Dangerous goods relevance:** medium to high  
**Pharma/cold chain:** high

## FAQ

### Which VAT rate applies to imports into Luxembourg?

Luxembourg has the lowest standard EU rate at 17 percent. Reduced rates of 14, 8 and 3 percent also apply. The competent authority is the Administration de l'enregistrement, des domaines et de la TVA (AED). Import VAT is levied on the customs value plus duties and incidental costs.

### Which customs authority is responsible in Luxembourg?

The Administration des douanes et accises (ADA) is the national customs and excise authority. As an EU member, the Union Customs Code applies; imports and exports are handled electronically via the eDouane Import/Export system using the single administrative document (DAU).

### Does Luxembourg have a seaport?

No, Luxembourg is a landlocked country without a seaport. Sea freight uses the ports of Antwerp, Rotterdam and Zeebrugge. Domestically, there is the trimodal Moselle inland port of Mertert, which connects ship, rail and road.

### How important is Luxembourg-Findel airport for cargo?

Luxembourg-Findel is one of Europe's leading cargo airports and handled around 830'000 tonnes of cargo in 2024. It is the home base of Cargolux, one of Europe's largest all-cargo airlines, and an important hub for intercontinental air freight.

### What rules apply to export controls and sanctions?

The EU Dual-Use Regulation 2021/821 applies. Licences for dual-use goods are issued by the Office du contrôle des exportations, importations et du transit (OCEIT). Luxembourg fully implements EU sanctions, such as those against Russia and Belarus.

### Which proofs of preference apply for the origin of goods?

Preferential origin proofs can be used under the EU free trade agreements: the EUR.1 movement certificate, the origin declaration on the invoice, and the status of registered exporter (REX). The applicable origin rules of the respective agreement are decisive.

### How is Luxembourg connected by road?

Luxembourg is centrally located in the Greater Region and is served by the A1 (Trier), A3 (Metz), A6 (Brussels) and A13 motorways. The multimodal CFL terminal Bettembourg-Dudelange connects rail and road and provides links to the European freight corridors.

## Sources & Last Verified

- [https://douanes.public.lu](https://douanes.public.lu)
- [https://guichet.public.lu](https://guichet.public.lu)
- [https://logistics.public.lu/fr/formalities-procedures/taxes/value-added-tax/national-operations.html](https://logistics.public.lu/fr/formalities-procedures/taxes/value-added-tax/national-operations.html)
- [https://guichet.public.lu/fr/entreprises/import-export/importation/import-depuis-pays-tiers/decla-importation-luxembourg.html](https://guichet.public.lu/fr/entreprises/import-export/importation/import-depuis-pays-tiers/decla-importation-luxembourg.html)
- [https://guichet.public.lu/fr/entreprises/import-export/licences/biens-double-usage/exportation-biens-double-usage.html](https://guichet.public.lu/fr/entreprises/import-export/licences/biens-double-usage/exportation-biens-double-usage.html)
- [https://statistiques.public.lu/en/actualites/2025/stn16-population-2025.html](https://statistiques.public.lu/en/actualites/2025/stn16-population-2025.html)
- [https://logistics.public.lu/en/why-luxembourg/logistics-infrastructure/river-port.html](https://logistics.public.lu/en/why-luxembourg/logistics-infrastructure/river-port.html)
- [https://www.lux-airport.lu/corporate/business-partners/cargo/](https://www.lux-airport.lu/corporate/business-partners/cargo/)

*Last verified: 2026-07-22*

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