Country profile
Luxembourg
LU · LUXAs of: 7/22/2026Transit and air cargo hub (home of Cargolux)
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.
Overview
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.
Mentioned countries
Customs & Import/Export
Customs authority
Administration des douanes et accises (ADA)Import 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.
Export system
Electronic export declaration via eDouane Import/Export (single administrative document DAU) of the Administration des douanes et accises; EU export procedure with MRN.
Import VAT
- Import VAT 17 percent standard rate (lowest EU standard rate)
- reduced rates 14, 8 and 3 percent. Administered by Administration de l'enregistrement, des domaines et de la TVA (AED).
Import documents
- Commercial invoice
- Consignment note (CMR)
- Import customs declaration (eDouane / DAU)
- Proof of origin for preference
- Packing list
Export documents
- Commercial invoice
- Export customs declaration (eDouane / DAU)
- Proof of origin (EUR.1 / origin declaration)
- Consignment note (CMR / air waybill)
- Packing list
Origin proofs / FTA
EU preferential origin under the EU free trade agreements; proofs EUR.1, origin declaration on the invoice and registered exporter (REX).
Restricted & prohibited goods
EU-wide harmonised prohibitions and restrictions, including weapons, drug precursors, cultural goods, species under CITES, and food and product safety.
Export controls & sanctions
EU Dual-Use Regulation 2021/821; licences via the Office du contrôle des exportations, importations et du transit (OCEIT); implementation of EU sanctions against Russia and Belarus.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (EU) — General process
Quick operational overview for shipments to the EU. The EU is a customs union; for imports from non‑EU countries, customs clearance and import VAT are typically key topics.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification (duties/taxes and restrictions)
- Importer EORI and (where relevant) origin/preference documents
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin/preference)
- Import clearance at the EU entry customs office (declaration, possible checks)
- Release and delivery; import VAT/duties based on classification and value
Common pitfalls
- Incoterms unclear → who clears customs/pays import VAT?
- Missing/wrong HS code/classification → delays and cost risk
- Origin/preference not properly documented → preference may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Luxemburg-Findel (LUX) - Cargolux-Drehkreuz, rund 830'000 t (2024)
Seaports / access ports
- No own seaports; sea freight via Antwerp, Rotterdam and Zeebrugge
Inland ports & terminals
- Mertert (Moselle) - only inland port, trimodal (ship/rail/road)
Road corridors & border crossings
- A1/E44 (Trier-Luxembourg)
- A3/E25 (towards Metz/France)
- A6/A4 (towards Brussels)
- A13 (Sauerautobahn)
Rail corridors
- CFL network
- Multimodal terminal Bettembourg-Dudelange
- Connection to Rhine-Alpine and North Sea-Mediterranean freight corridors
Top trade lanes
- Germany
- Belgium
- France
- Netherlands
Risk & Operational Notes
Risk notes
Politically and economically very stable, low logistics risk. Bottlenecks mainly due to skilled labour shortages and road congestion in the border area with the Greater Region.
Seasonal & weather risks
Temperate climate with rare disruptions; winter ice and occasional fog may briefly affect road and air traffic at Findel.
Current logistics notes
No nationwide disruption verified; air cargo at Findel (Cargolux) operating normally, Bettembourg-Dudelange in normal operation. (As of 2026-07-22)
As of: 2026-07-22
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| Apr 6, 2026 | Easter Monday | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| May 1, 2026 | Labour Day | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| May 9, 2026 | Europe Day | National | Falls on a Saturday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule. | ||
| May 14, 2026 | Ascension Day | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| May 25, 2026 | Whit Monday | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| Jun 23, 2026 | National Day | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| Aug 15, 2026 | Assumption Day | National | Falls on a Saturday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule. | ||
| Nov 1, 2026 | All Saints' Day | National | Falls on a Sunday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule. | ||
| Dec 25, 2026 | Christmas Day | National | Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday. | ||
| Dec 26, 2026 | St Stephen's Day | National | Falls on a Saturday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule. |
New Year's Day
Jan 1, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
Easter Monday
Apr 6, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
Labour Day
May 1, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
Europe Day
May 9, 2026
Falls on a Saturday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule.
Ascension Day
May 14, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
Whit Monday
May 25, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
National Day
Jun 23, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
Assumption Day
Aug 15, 2026
Falls on a Saturday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule.
All Saints' Day
Nov 1, 2026
Falls on a Sunday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule.
Christmas Day
Dec 25, 2026
Transit ban >7.5 t towards France (from eve 21:30) and Germany (from 23:30) until 21:45 on the holiday.
St Stephen's Day
Dec 26, 2026
Falls on a Saturday in 2026 (compensatory day for employees). Transit ban >7.5 t towards FR/DE per holiday rule.
Sources: ITM / luxembourg.public.lu
Truck driving bans
Sunday and public holiday transit ban for trucks >7.5 t towards France and Germany
Sunday banSamstage und Feiertagsvorabende: Richtung Frankreich ab 21:30, Richtung Deutschland ab 23:30; Ende jeweils Sonntag/Feiertag 21:45, 21:30–21:45 (Europe/Luxembourg)
from 7.5 t
Exceptions
Only transit towards France and Germany is affected; transit towards Belgium and domestic transport within Luxembourg remain free. Usual exemptions for perishable goods per the regulation.
Legal basis: Grand-Ducal Regulation of 19 July 1997. Times: towards France Saturday/holiday eve 21:30 until Sunday/holiday 21:45; towards Germany from 23:30 until 21:45. In addition, an overtaking ban for trucks >3.5 t applies on almost the entire motorway network.
Tolls & charges
Eurovignette
VignetteOperator: AGES (Eurovignette-Verbund)
Lkw ab 12 t zGG
Time-based Eurovignette for trucks of 12 t GVW and above on motorways (shared system with NL, SE, DK); rates by emission class and axle count, available as daily, weekly, monthly or annual vignette via eurovignettes.eu. No distance-based truck toll in Luxembourg.
Sources: Eurovignette (AGES)
Airports in this country
Latest News
Sources & Data Confidence
Official sources
Source references without warranty. For legal/tax decisions consult official authorities.
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.
Which trade partners are important for Luxembourg?
Which logistics terms are especially relevant for Luxembourg?
For international shipments, these terms are a good quick start:
Next steps
Matching tools and partners