Luxembourg Import Duties & Taxes Explained

Customs duty in Luxembourg applies to shipments with goods valued over €150, with rates typically around 4.2% for general consumer goods. Import VAT of 17% is charged on all commercial imports regardless of value, and carrier handling fees of €15-18 may also apply.

Yes, Luxembourg applies a 17% import VAT on all shipments from outside the EU. This 17% rate is charged on the total CIF value (goods, insurance, and shipping) regardless of your shipment value.

Customs duty rates vary by product category and typically average around 4.2% for general consumer goods, though electronics may be 0% and clothing can be 12% or higher. The duty is calculated as a percentage of the CIF value once your goods exceed the €150 threshold.

No, customs duty only applies if the intrinsic value of your goods exceeds €150. If your items are valued at €150 or less, you will not be charged customs duty, though import VAT still applies.

Yes, Luxembourg charges a Small Parcel Fee of €2.00 per item or declaration line on commercial parcels valued under €150 from non-EU countries. This fee is often included in the final invoice provided by your carrier.

Yes, carriers like DHL, FedEx, UPS, or POST Luxembourg charge a clearance or brokerage fee for processing customs declarations and advancing tax payments. These fees typically range from €6.00 to €18.00 depending on the carrier and shipment value.

No, the €150 threshold for customs duty is based solely on the intrinsic value of the goods, excluding shipping and insurance. However, shipping costs are included when calculating the import VAT on your shipment.

If your US retailer used the Import One-Stop Shop (IOSS) to collect the 17% VAT at purchase, you should not be charged VAT again upon delivery. You may still incur a small carrier handling fee for processing the customs entry.

Shipments between private individuals are generally exempt from VAT and duty if the value is under €45 and they are not part of a commercial transaction. However, since Stackry forwards purchases from US retailers, most shipments will be treated as commercial imports regardless of labeling.

Yes, a super-reduced VAT rate of 3% applies to specific items such as books and children's clothing or footwear for children under 14 years old. Most other goods imported via Stackry will be subject to the standard 17% rate.