Export to Luxembourg - Fedex

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Luxembourg Country Profile

* Country Information
* Trade Group Member
* General Import Clearance Information
* Luxembourg Import Prohibitions
* General Import Restrictions
* Luxembourg Import Restrictions
* Special Import Provisions
o Personal Effects
o Samples
o Gifts
* Standards
* General Export Clearance Information
* Luxembourg Export Prohibitions
* General Export Restrictions
* Luxembourg Export Restrictions
* Regulatory Contact Information

Country Information
Capital: Luxembourg Ville
Population: 480,222 (July 2007 est.)
Language: French, German, English
Weights and Measures: Metric
Currency: The Euro
Time Zone Operates on Greenwich Mean Time (GMT)
Daylight Savings Time is observed April through October (plus 1 hour)
Luxembourg GMT +1 (Central European Time - CET)

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Trade Group Member

World Trade Organization (WTO)

Belgium Luxembourg Economic Union (BLEU)

Belgium Luxembourg and Netherlands Economic Union (BENELUX)

European Union (EU)

As a European Union Member, the free movement of goods between Member States is allowed. The current members are: Austria, Belgium, Denmark, Cyprus, Czech Republic, Estonia, Finland, France, Germany, United Kingdom , Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Sweden and Spain. EU members form a customs union that calls for free trade and the absence of customs duties and quotas on trade among members.

For further information on the European Union consult their website, http://www.europa.eu.int/


Customs Union with Turkey, Andorra and San Marino

European Monetary Union (EMU)

Luxembourg participates in the following bilateral and multilateral preferential agreements:

(EEA) European Economic Association provides duty free/reduced rates of duty for qualifying products originating in these countries (NO, IS, LI)

(EFTA) European Free Trade Association provides duty-free/reduced rates of duty for qualifying products originating in these countries. (NO, IS, LI, CH)

(GSP) General Systems of Preference provides duty-free/reduced rates of duty for qualifying products originating in member countries.

(ACP) African Caribbean and Pacific States provide duty-free/reduced rates of duty for qualifying products originating in member countries.

(CIS) Jordan & Gaza countries provide duty-free/reduced rates of duty for qualifying products originating in member countries.

(LGO) Countries provide duty-free/reduced rates of duty for qualifying products originating in member countries.

Faroe Islands, Malta, Ceuta & Melilla, Cyprus, Israel, Andorra, South Africa, Turkey (some products), countries provide duty-free/reduced rates of duty for qualifying products originating in member countries.

MACHRAK (Egypt, Jordan, Lebanon, Syria)
Countries covered by these preferences are provided duty-free/reduced rates of duty for qualifying products originating in member countries.

MAGREB (Algeria, Morroco, Tunisia)
Countries covered by these preferences are provided duty-free/reduced rates of duty for qualifying products originating in member countries.

Central and Eastern Europe (Poland, Hungary, Czech Rep., Slovakia, Romania, Bulgaria)
Countries covered by these preferences are provided duty-free/reduced rates of duty for qualifying products originating in member countries.

Baltic Sea Republics (Estonia, Latvia, Lithuania)
Countries covered by these preferences are provided duty-free/reduced rates of duty for qualifying products originating in member countries.

Yugoslavic Republic (Serbia, Bosnia-Herzegovina, Croatia,Yugoslavia, Macedonia)
Countries covered by these preferences are provided duty-free/reduced rates of duty for qualifying products originating in member countries.

Central and Southern American Countries (CAC) receiving special coverage for agricultural products provide duty-free/reduced rates of duty for qualifying products originating in member countries.

Least Developed Developing Countries (LDDC) provide duty-free/reduced rates of duty for qualifying products originating in member countries.

Other Countries and Territories (OCP) provide duty-free/reduced rates of duty for qualifying products originating in member countries.

The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) provides for the seizure of shipments prohibited under this agreement and the assessment of fines.

Convention of Montreal for CFK (CFC's and Halon) products

WA Wassenaar Arrangement regarding the dual use items

NSG, Nuclear Suppliers Group is responsible for or equals the MTCR, Missile Technology Control Regime






General Import Clearance Information

Clearance Process
The complete information can be found at the Customs Department web site at www.etat.lu/DO/.

There are 2 primary entry processes used by customs for importing into Luxembourg:

* Low value clearance (for qualifying shipments below 22 euros)
* High value clearance (for shipments above 22 euros)

Low value shipments are processed by presenting a consolidated FedEx manifest (a manifest is an abbreviated listing of the cargo details for shipments moving internationally). The Air Waybill must contain the following information so that the manifest created lists all of the following data:

* Shipper's full name and address with phone number
* Consignee's full name and address with phone number
* Full and complete description of the goods
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment

The manifest is presented to Customs for evaluation and processing for release. Barring any problems or need for clarification, the shipments are normally released.

High value shipments are processed by presenting a consolidated FedEx manifest along with a formal declaration for each of the shipments listed on that manifest. The Air Waybill and Commercial Invoice provided by the exporter must contain the following information so that the manifest and formal declaration created lists all of the following data:

* Air Waybill/ Bill of lading
* Commercial Invoice or Proforma Invoice Along with any related import documentation required / supplied by the exporter such as:



* Licenses
* EUR 1
* Form A
* ATR
* Certificates of Origin
* Health Certificate, etc.

The FedEx Import Broker "Beyer" (see agency list) uses the data provided on the documentation to enter the required data in the import clearance system. The minimum information required for data entry to produce a declaration is as follows:

* Air Waybill/ Bill of Lading number
* Consignee's full name, address and phone number
* VAT/IBLC number of the consignee (delays result if not available)
* Full and complete description of the goods in the shipment
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment
* Terms of sale of the shipment (INCOTERM)

After a few days, FedEx will send a copy of this unique document to the consignee. This document is necessary for the book keeping of each company as proof of import in the European Union. This document can be used to certify proof of import by an individual.

There are three (3) different options on the Air Waybill that the supplier / exporter can choose for the payment of duty/vat and freight charges. Depending on the agreement with the consignee, the supplier can choose; bill sender, bill consignee or bill third party. It is very important that all parties fully understand who is responsible for what charges prior to the shipment being tendered for export to Luxembourg.

Clearance delays can be expected for all shipments requiring special processing prior to customs clearance. (Examples: CITES, Veterinary shipments, Shipments requiring licenses, etc.)

Other Import transactions handled at time of clearance:

1. T1 documents (A TI cannot be issued for some excise goods)
* Shipments transiting un-cleared
* The consignee has the option of either using the FREE of charge customs clearance by FedEx or using their preferred broker.
2. Temporary import (im5)
* This service is used when goods are imported for a limited time and then exported. Some goods used in trade shows (exhibitions), or goods imported for repair are examples of shipments utilizing temporary import.
* When using temporary import, the Air Waybill and invoice must clearly show Temporary Import.
3. Re-import (im6)
* Shippers whose goods will be re-imported later may choose to use temporary export and upon the re-entry of the goods, use re-import service.
* The Air Waybill and invoice must state clearly that this shipment is a RETURN shipment with if possible the original Export Air Waybill.
4. Entrepot (im7)
* Consignees use this service when goods are put into "entrepot".
5. 136form
* Shipments from diplomatic institutions (embassies and other agencies) require declaration by presenting this special form (supplied by this institutions) to Customs.
6. 302form
* Shipments from military institutions (armies, logistic offices, etc.) require declaration by presenting a 302 special form (supplied by the military headquarters) to Customs.
7. A T2 or T2L can be used in some customs areas.

Please note: Ancillary charges may be applied for all extra services as deemed necessary by Customs or where these services are not covered as part of the standard FedEx Express customs clearance services.

Document Requirements
All documents presented for use in customs clearance processing should be prepared in English, to avoid delays and expedite clearance processing.

The following is a list of general documentation that is used to facilitate import and export processing requirements for shipments entering or exiting the commerce of Luxembourg.

Bill of Lading/Air Waybill
A bill of lading or Airway bill is always required and should bear the name of the party to be notified. A bill of lading/air waybill customarily shows the name of the shipper, the name and address of the consignee, port of destination, description of goods, the listing of the freight and other charges, the number of bills of lading in the full set, and the date and the signature of the carrier's officia acknowledging receipt on board of the goods for shipment. The information should correspond with that shown on the invoice and the packages.

Certificates of Origin
Certificates of Origin are required for a small number of goods such as textile products. Exceptions include mutilated samples, used personal effects or gifts with a fair market value less than 300 Euro. The need for a certificate of origin should be ascertained directly from the importer or the appropriate customs authority. A certificate of origin may also be stipulated in letter of credit terms or be requested by the importer. When required, two copies are necessary on a general form. Customs authorities also accept certificates issued by authorized local chambers of commerce or boards of trade.



Commercial Invoice
All goods shipped from outside the European Community to Luxembourg must have a Commercial Invoice. The invoice must contain and or reference the following information:

* Air Waybill or Bill of Lading number
* Shipper's full name and address with phone number
* Complete delivery address if different from invoice address
* VAT number of the consignee (if company)
* INCOTERMS (Terms of Sale; if possible show freight and insurance charges separately)
* Consignee's full name and address with phone number
* Full and complete description of the goods (including HS numbers if possible)
* Total quantity, unit value, Units of Measures and currency of the Goods (fair market value)
* Number of packages
* Total weight of the shipment (gross and net)
* County of Origin

Invoices are required for all dutiable shipments relating to commercial transactions between companies; companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM (International Commercial Terms of Sale) used on the transaction. It can be in any official language for import shipments and, if required by customs, must be accompanied by a translation. When translations are requested, a party who is knowledgeable of the transaction must furnish it.

Phytosanitary
Sanitary certificates from the appropriate agencies in the exporting country are required for the import of plants and plant products, as well as animals and animal products, and wood.


Additional descriptions and in some cases statements may be required and should be provided on the invoice in order to avoid possible customs delays and to assure proper classification and processing.

* A declaration of antiquity (for qualifying goods over 100 years old)
* A declaration of USED personal belongings, for shippers of personal effects seeking duty and tax exemption
* Fabric breakout (composition of fabric 100% Cotton) for textiles and textile products shipped
* Foodstuff breakout that identifies ingredients used in the manufacture of the foodstuffs
* Footwear breakout that identifies the gender, shoe type and construction of the shoes
* If samples of commercial goods are shipped, the appropriate description of the type of sample 'mutilated samples' or 'marked samples not for resale' should be provided as part of the description of the goods themselves.
* If gifts are shipped, the shipper must identify the gifts as "unsolicited gifts not for resale or other purpose"
* Audio/video cassettes and tapes - the length and width of the tape, a brief synopsis of the content and the reason for exportation
* Software on CD's and floppy disks - The value of software must be shown separately from software support.

Licenses
For some products, an import license is required to be provided and tendered to customs when the goods are presented for import clearance. A license requirement is identified by customs or the designated agency (European Union licenses, national licenses, and surveillance forms etc.) based on the type of commodity being imported and or the country of manufacture of the goods. There are several types of licenses required for imports:

* CAP (Common Agricultural Policy) License
o AGRIM
* General Import Licenses
o Textiles
o Steel
o Toys
o Ceramics
* Munitions /Arms
* CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) Import and Export Licenses

For some products, it is sufficient to apply for an import license with Invoice, Packing List and Bill of Lading / Air Waybill as proof. For some products an Export License, Invoice, Air Waybill, Import license, etc. will be required. Some Import Licenses are only valid when accompanied by a Certificate of Origin, or some other documentation.

For more information on licensing requirements for your products please see 'Useful Contact Information'.

Textile Certificate of Origin
Documentary proof of origin is required for the importation of most textile products at all times. The exporter, in the form of a Certificate of Origin, normally provides the documentary proof of origin but shipments originating from specific countries have the option of providing either a Declaration of Origin on the Invoice itself or the Certificate of Origin. Properly completed certificates of origin must be endorsed or decremented by the locally designated department of trade or Chamber of Commerce, in some cases a fee may be associated with this service.

Exceptions from the Certificate of Origin; Declaration of Origin requirement include

* Properly marked and mutilated samples
* Luggage made up of textile materials
* Canvas bags
* Bona-fide Gifts
* Personal Effects

It is recommended to provided a Certificate of Origin for every commodity subject to import licensing and/or quota restrictions from some origin countries and is required for all textile products imported into Luxembourg. A sample of the Certificate of Origin and Declaration of Origin is provided in the Global Trade Manager Document Library.

Please note: If some textile products are coming from countries with a quantitative maximum (quota), an Export License (from the originating country) may be required in addition to the Certificate of Origin.

Quotas
Under a bilateral agreement, quotas or "quantitative limits of import" have been assigned to specific countries for specific products to allow the controlled importation of specific products. Quotas do not prohibit the free flow of commodities but aid the importing country to control the amounts imported and to avoid negative impact to local industry.

Dangerous Goods Certification
Some goods, in addition to the standard documentation noted above, may require DG certification. Examples of some commodities that may require dangerous goods certification are perfumes, liquor, chemicals, etc.

Preferential Certificate of Origin documents (EUR 1, Form A, ATR)
Luxembourg is a participating member in many trade groups and has some bilateral and multilateral preferential agreements, which offer preferential tariff/duty rates for qualifying goods imported directly from nations that are granted these preferences. The Preferential Certificate of Origins must be properly completed by the exporter and validated by the locally designated agency or ministry in order to be honored at the time of import. If your goods qualify for preferential treatment it is good to have an agreement between the supplier and consignee to assure that they are always provided prior to the products being shipped. Preferential Certificates of Origin are ONLY NECESSARY for those commodities subject to DUTY. Also note that in some countries fees are associated with obtaining the documents and that the cost of obtaining the preference certificate may outweigh any benefit derived from a reduced rate of duty. Generally shipments valued below 500 EURO will not benefit from the issuance of a preference certificate, but the exporter should verify this prior to export as rates of duty vary by commodity.

If your goods qualify but the exporter fails to provide the proper preferential document, goods will be processed under normal entry processing, and the importer will be required to pay full duty.

Low Value preference declarations are acceptable for some qualifying goods shipped from countries where preference agreements exist. A declaration may be provided on the invoice in lieu of a preference certificate for most shipments valued up to between 5110- 6000 EURO. Shipments that exceed 5110-6000 EURO must provide the appropriate preference certificate to receive reduced duty benefit. Differences in the various preference agreements reached with Luxembourg's trading partner nations dictate at what value the preference declaration may be applied. You may contact Customs locally or Luxembourgian Customs for more information.

Forms/Statements/Others

* Low Value preference declarations (for qualifying goods)
* Phytosanitary (for plants and vegetable products)
* Veterinary health (for animal products not for human consumption)
* Veterinary health (foodstuff for human consumption)
* CE-label (for quality and safety e.g. Toys, etc.)
* AGRIM/AGREX (Common Agricultural Policy License required for some agriculture products etc.)
* VI1 (for wine, grape, grape juice)
* Fabric, foodstuff, footwear breakout
* Waste certificate

Some products could have exemption of duty and taxes
The following is a non-exhaustive list of goods that may qualify for exemption from import duty and taxes:

* Used personal effects, marriage, heritage, second house, student
* Educational and cultural materials
* Scientific instruments
* Test object-biological and chemical materials
* Therapeutic materials of human origin
* Test sera for blood and tissue groups
* Instruments intended for medical science and medical diagnoses
* Reference material for quality control for drugs, pharmaceutical products
* Goods intended for international sporting events
* Products for institutes with charitable or awards
* Products for royalties
* Products intended for use in scientific analysis and testing

Country of Origin Marking
All articles imported into Luxembourg must bear a proper country of origin (country of manufacture) marking as specified by Custom's regulations. The country of origin must be provided on the goods in the manner and location designated by the rules governing that commodity. For purposes of identifying the actual country of manufacture where goods are processed or assembled in more than one country; the country of origin (manufacture) will be that country; where the goods were last processed into, a finished good or where a substantial transformation was made on the raw materials transforming them from one commodity into another. Substantial transformation requires that the goods be changed markedly from one commodity to another. Adding of water, to fruit juice concentrates to make fruit juice, is deemed not to be a substantial transformation. Smelting of ore into steel sheets or rods is considered a substantial transformation. Rules of origin are complex and require a thorough knowledge of the commodity and processes used in making the product, as well as the rules of origin that apply to any preferential tariff agreements in place.

Marking of Goods
Marking of all goods consigned for consumption into Luxembourg (EU) commerce must be legible. This means it must be of an adequate size, and clear enough, to be read easily by a person of normal vision. The article should be marked as permanently as the nature of the product will permit. However, any reasonable method of marking that will accomplish the purpose of the law is acceptable. Markings that do not remain on the article during handling will be considered an improper marking. The best form of marking is one which becomes a part of the article itself, such as branding, stenciling, stamping, printing, molding and similar methods. Other forms of marking will be acceptable if it is certain that the marking used will remain on the article, and will remain legible and conspicuous, until the article reaches the ultimate purchaser in Luxembourg. It is important that this marking withstand handling. This means it must be of a type that can be defaced, destroyed, removed, altered, obliterated, or obscured only by a deliberate act. When tags are used, they must be attached in a conspicuous place and in a manner, which assures that, unless deliberately removed, they will remain on the article until it reaches the ultimate purchaser.

All textile products must be permanently affixed with a readily accessible label containing the following information:

1. Fiber content shown by generic name, preferably in one of the major country languages or English as a percentage of total mass for all fibers with a total mass of 100% and in order of predominance of mass
2. Dealer identity and/or country of manufacture

Other special marking rules are issued by various regulatory agencies and departments for specific products such as iron and steel pipe and pipe fittings, manhole cover parts, scissors, razors, surgical, scientific and laboratory equipment, watches and clocks. Cutting, die sinking, engraving or stamping, must mark these articles. Specific labeling requirements also exist for household appliances, food, drugs, and electronics and for containers of alcoholic beverages.

Marking exemption may apply to various articles due to their own specific limitations, like goods for one time use or articles that are incapable of being marked.

Certain electronic goods put up for sale or use in Luxembourg require Electromagnetic Compatibility Certification and must bear the appropriate CE marking. Toys put up for sale or use in Luxembourg must meet certain safety regulations and must bear the appropriate CE marking. Child Safety restraints, motorcycle helmets put up for sale or use in the Luxembourg must meet certain safety regulations.

Customs Valuation
All goods shipped from a country within the EU to Luxembourg must provide a proper description clearly detailing the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped.

All goods shipped from outside of the EU into Luxembourg must provide a proper declared value for all goods and a proper description clearly detailing the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped.

Import Duties
All merchandise coming into Luxembourg must clear Customs and is subject to customs duty assessment unless the goods are duty or tax exempt by law. Customs duties are, generally, an ad valorem rate (a percentage), which is applied to the transaction value (LF/ EU euro) of the imported goods based on the cost of the goods, insurance, and freight charges.

An example of the calculations:
Duty (full duty/reduced duty/no duty) = invoice value +% transport cost x duty = duty value
VAT (15% or) = invoice value + % transport cost + duty value x % of vat = VAT value

Some articles, however, are dutiable at a specific rate of duty (so much per piece, liter, kilo etc.) and others at a compound rate (combination of both ad valorem and specific rates). The dutiable value of merchandise is determined by the EU Customs code. Several appraisal methods are used to arrive at this value. Generally, the transaction value of the merchandise serves as a basis of appraisal. Transaction value is the price the buyer actually pays the seller for the goods sold and being imported. The Harmonized Tariff Schedule of European Union (2002 Edition) prescribes the rates of duty and classification of merchandise by the type of product; i.e. animal and vegetable products, textile fibers and textile products. The tariff schedule provides several rates of duty for each item.

Additional duty/ tax that may be applicable for imports into Luxembourg:

* Antidumping duty
* Compensated duty
* Special duties on agriculture products
* Excise and special excise
* Controlled items like veterinary, Phytosanitary, etc.
* Special environmental tax (see eco tax)
* For some commodities duty can be calculated per item
* Ancillary Fees (addition charges) required due to special handling or processing as deemed necessary by customs

Countervailing
Countervailing duties are assessed to counter the effects of subsidies provided by a foreign government for merchandise exported to Luxembourg resulting in artificially low prices that are detrimental to Luxembourg and other European Union member states industries.



Antidumping
Under strict enforcement of unfair trade laws, Customs will assess antidumping duties or countervailing duties. Antidumping duties are assessed on imported merchandise sold in Luxembourg (EU) at less than the normal price of goods in the manufacturer's home market (also called fair market value). The amount of duty assessed will be determined based on the type of good; country of manufacture of the good and in some cases the actual manufacturer of the good.



Excise Duties
Excise taxes are accessed against certain commodities, which are normally identified as "luxury" goods. The excise tax is normally assessed against tobacco products, perfumes and alcohol products but can also be accessed against other goods as deemed by Luxembourg regulations.



Additional Duties

Import Taxes

Customs Fees

Exchange Controls
No foreign exchange controls.

Technical Barriers to Trade (TBT's)
Technical barriers or non-tariff barriers to trade as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards,
testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on
Technical Barriers to Trade as well as Notifications on technical regulations and conformity assessment procedures, go to the WTO website at http://www.wto.org/english/tratop_e/tbt_e/tbt_e.htm.

Consular Fees
No consular fees required.

General Import Clearance
There are 2 primary entry processes used by customs for importing into Luxembourg:

* Low value clearance (for qualifying shipments below 22 euros)
* High value clearance (for shipments above 22 euros)

Low value shipments are processed by presenting a consolidated FedEx manifest (a manifest is an abbreviated listing of the cargo details for shipments moving internationally). The Air Waybill must contain the following information so that the manifest created lists all of the following data:

* Shipper's full name and address with phone number
* Consignee's full name and address with phone number
* Full and complete description of the goods
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment

The manifest is presented to Customs for evaluation and processing for release. Barring any problems or need for clarification, the shipments are normally released.

High value shipments are processed by presenting a consolidated FedEx manifest along with a formal declaration for each of the shipments listed on that manifest. The Air Waybill and Commercial Invoice provided by the exporter must contain the following information so that the manifest and formal declaration created lists all of the following data:

* Air Waybill/ Bill of lading
* Commercial Invoice or Proforma Invoice Along with any related import documentation required / supplied by the exporter such as:



* Licenses
* EUR 1
* Form A
* ATR
* Certificates of Origin
* Health Certificate, etc.

The FedEx Import Broker "Beyer" (see agency list) uses the data provided on the documentation to enter the required data in the import clearance system. The minimum information required for data entry to produce a declaration is as follows:

* Air Waybill/ Bill of Lading number
* Consignee's full name, address and phone number
* VAT/IBLC number of the consignee (delays result if not available)
* Full and complete description of the goods in the shipment
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment
* Terms of sale of the shipment (INCOTERM)

After a few days, FedEx will send a copy of this unique document to the consignee. This document is necessary for the book keeping of each company as proof of import in the European Union. This document can be used to certify proof of import by an individual.

There are three (3) different options on the Air Waybill that the supplier / exporter can choose for the payment of duty/vat and freight charges. Depending on the agreement with the consignee, the supplier can choose; bill sender, bill consignee or bill third party. It is very important that all parties fully understand who is responsible for what charges prior to the shipment being tendered for export to Luxembourg.

Clearance delays can be expected for all shipments requiring special processing prior to customs clearance. (Examples: CITES, Veterinary shipments, Shipments requiring licenses, etc.)

Other Import transactions handled at time of clearance:

1. T1 documents (A TI cannot be issued for some excise goods)
* Shipments transiting un-cleared
* The consignee has the option of either using the FREE of charge customs clearance by FedEx or using their preferred broker.
2. Temporary import (im5)
* This service is used when goods are imported for a limited time and then exported. Some goods used in trade shows (exhibitions), or goods imported for repair are examples of shipments utilizing temporary import.
* When using temporary import, the Air Waybill and invoice must clearly show Temporary Import.
3. Re-import (im6)
* Shippers whose goods will be re-imported later may choose to use temporary export and upon the re-entry of the goods, use re-import service.
* The Air Waybill and invoice must state clearly that this shipment is a RETURN shipment with if possible the original Export Air Waybill.
4. Entrepot (im7)
* Consignees use this service when goods are put into "entrepot".
5. 136form
* Shipments from diplomatic institutions (embassies and other agencies) require declaration by presenting this special form (supplied by this institutions) to Customs.
6. 302form
* Shipments from military institutions (armies, logistic offices, etc.) require declaration by presenting a 302 special form (supplied by the military headquarters) to Customs.
7. A T2 or T2L can be used in some customs areas.

Please note: Ancillary charges may be applied for all extra services as deemed necessary by Customs or where these services are not covered as part of the standard FedEx Express customs clearance services.






Luxembourg Import Prohibitions

The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Luxembourg and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Luxembourg government agencies for which the Luxembourg Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use, require treatment, labeling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Luxembourg importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Luxembourg.

The following commodities may be prohibited for entry into Luxembourg.

* Counterfeit coins and bank notes
* Goods bearing false origin statements in any form
* Counterfeit or pirated goods
* Live animals and products of animal origin
* Waste products
* Ivory or Ivory products
* River and sea fish
* Eggs
* Poultry
* Radioactive products
* Weapons
* Explosives
* Radar-and detection equipment for cars
* Bird-protection
* Goods infringing on a trademark
* Goods infringing on a copyright
* Goods that require import approval from the Ministry of Agriculture CANNOT be accepted for movement via FedEx International Priority service
* Gold bars
* Jewelry
* Precious stones
* Precious metals




General Import Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)

* APO/FPO addresses.

* C.O.D. shipments.

* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.

* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)

* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).

* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).

* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).

* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.

* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).

* Collectible coins and stamps.

* Pornographic and/or obscene material.

* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.

* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.

* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.

* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.

* Shipments with a declared value for customs in excess of that permitted for a specific destination.

* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.

* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.

* Packages that are wet, leaking or emit an odor of any kind.

* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.

* Shipments* being processed under:

Duty drawback claims unless advance arrangements are made.

Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.

U.S. State Department licenses.

Carnets.

U.S. Drug Enforcement Administration export permit.

Shipments destined to or being withdrawn from a Foreign Trade Zone.

Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).

Certificate of Registration shipments (CF4455).

Shipments moving into or out of Foreign Trade Zones or bonded warehouses.

*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747or your local FedEx customer service representative.






Luxembourg Restrictions

The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Luxembourg and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Luxembourg government agencies for which the Luxembourg Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use, require treatment, labeling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Luxembourg importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Luxembourg.

The following commodities may be restricted for entry into Luxembourg.

* All licensed goods
* Wine, grape juice, grape must etc.
* All Phytosanitary goods (plants and vegetable products)
* Foodstuff of animal origin
* Safety of products
* Narcotic drugs and psychotropic substance
* CFC's and Halon's
* Precursors
* All CITES goods
* Fur of wild life animals
* Cigarettes, cigars, cigarillos
* Alcohol
* Perfume
* Some agriculture products (cap agrim )
* Some medicines & drugs (lkhatdrug etc)
* Radar-and detection equipment for cars
* Bird-protection
* Medicine, drugs, pharmaceuticals, etc.
* Food supplements




Special Import Provisions

A Shippers Export Declaration (SED) is required to Luxembourg for all U.S. export shipments (including Puerto Rico and the US Virgin Islands) if any single commodity value is greater than $2500.00 USD.

All shipments from Canada, China, Japan and the United States containing Non Manufactured Wood Packaging Materials (NWPM) of coniferous wood, must be treated and marked. If originated in China, the shipment must also have a Certificate of Attestation.


Personal Effects
Personal effects are acceptable for transport to Luxembourg with exemption of duty and taxes. Customs must have the following declaration on the Air Waybill and Commercial Invoice provided (in addition to the required information) in order to make the proper assessment.

* Used personal belongings
* Items such as alcohol, tobacco and professional materials are exempt from this duty free provision.

Items such as laptops, watches, PC's, cameras, tape recorders, Camcorders, video players, CD and DVD players or other articles that may be uniquely identifiable by serial number or permanently affixed marking, should be documented on the owner's declaration at the Customs Office at the port of exit, at the time of export or when physically carried abroad. This declaration will expedite free entry of these items upon return. The declaration is valid for any future trips as long as the information on it remains legible. Registration must be made in person.



Samples
Samples are acceptable to Luxembourg and will be exempt for all Duty and VAT provided that they meet the following criteria:

If they have been mutilated. Mutilated goods must have a large hole cut in a prominent location on the outer side of the article so as to make it usable only as a sample. Cutting a sleeve off a shirt, a hole in the front of the garment, or hole in the sole of a single shoe so as to make it unusable is recommended.
The shipper's documents, preferably the Commercial Invoice, should state that the article(s) is a mutilated sample - not for resale or other use. A certificate of origin will not be required for import; only a standard Air Waybill or bill of Lading and commercial invoice will be needed.

If they have been marked. Marked samples are acceptable so long as the article is properly marked on a prominent location on the outer side of the article in indelible ink. The article should be marked with the word "SAMPLE" in contrasting ink and in such a manner that it can be easily seen upon inspection. The shipper's documents, preferably the commercial invoice should state that the articles are marked samples - not for resale or other use. A Certificate of Origin will not be required for import; only a standard Air Waybill and Commercial Invoice will be needed.

* Only single items representing a style, model, etc
* Shoes - only 1 shoe of the pair, of a particular style, model, etc.

All items must be appropriately marked as samples by either mutilation or marking in order to gain the benefit of Duty and VAT exemption. Articles that arrive without proper documents or markings as noted will be subject to normal entry and document requirements and as such full duty and VAT will apply.

Gifts
Articles consigned as "Unsolicited gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at less than 45 EURO originated from and consigned to an individual, and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipients name, are individually wrapped and the value does not exceed the per person limit of 45 EURO. Shipments consigned to companies as gifts for an individual may be denied entry as gifts and will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions).

Casual donations sent by people abroad to friends in Luxembourg, or imported personally by persons who are not residents of Luxembourg, as gifts for friends are not subject to duty or taxes. Gifts are acceptable for import into Luxembourg and may qualify for exemption from duty and taxes providing that the goods are bona fide gifts and are tendered from an individual and are addressed to an individual in Luxembourg. Shipments deemed not acceptable as gifts due to the value declared (goods valued over 45 euros) or the commodity shipped (not all articles are acceptable) are subject to normal duty and taxes as well as any related licensing requirements. Customs will make the final determination as to whether articles presented as gifts qualify for this type preference treatment.

From a country outside European Community to Luxembourg

* Value limit of 45 euros per shipment
* Tobacco - 50 cigarettes, 25 cigarillos, 50 grams of smoke tobacco
* Alcohol (depending on alcohol %) - usually 1 liter
* Wine - 2 liters
* Perfume - 50 grams (toilet water - 0.25 liters)

From a country of the European Community to Luxembourg

* Value limit of 118 euros per shipment
* For tobacco, alcohol, wine, perfume same limits as from outside of the European Community
* Coffee - 500 grams
* Tea (Thee) - 100 grams

The gift shipment should be tendered with the following documents and statements:

* Air Waybill
* Commercial Invoice
* The description provided on both the Air Waybill and Commercial Invoice should specify the description of the actual goods enclosed and is followed with this statement or similar "Unsolicited gifts not for resale or other purpose".






Standards

The Euopean Union issues directives to harmonize safety standards for regulated industrial products marketed in member countries. The European Union wide "CE" mark will supersede all other compliance requirements. The CE mark is mandatory by law for products to be marketed in all the EU member states. For many products, the EC mark may be afixed by the manufacturer, based on its own testing to verify that the product meets EU requirements. EU legislation may require that an independent third party be involved in product assessment and has established "notified bodies" (testing or certification agencies ) as qualifed third parties. Harmonization diminishes trade barriers, promotes safety, allows interoperability of products, systems and services, and promotes common technical understanding.

The European Committee for Standardization - CEN works in partnership with the European Committee for Electrotechnical Standardization - CENELEC (www.cenelec.org) and the European Telecommunications Standards Institute - ETSI (www.etsi.org). Several EU Directives are imposed on the electrical and electronic appliances, which govern standards on electromagnetic compatibility (EMC), low voltage (safety of electrical equipment); energy labeling of household lamps; and gas appliances, etc.

The Electromagnetic Compatibility (EMC) Directive requires that all electrical and electronic products to be sold in the EU market must not emit electromagnetic disturbance exceeding certain maximum levels, and must be of adequate levels of immunity to such disturbance.

The EU new Directive (98/101/EC) limits the content of mercury in batteries and accumulators imported into the European market from 1 January 2000. Regulated batteries and accumulators cannot contain more than 0.0005% by weight of mercury. The limitation of cadmium and lead remains the same as 91/157/EEC.

Imports of telecommunication products must be approved by British Approval Broad of Telecommunications (BABT) in UK and Federal Approvals Office for Telecommunications(Bondsman fur Zulassungen in der Telekommunikation, BZT) in Germany.

The EU directive 92/75/EEC on the energy labeling of household electric refrigerators, freezers and their combinations, household washing machines, household electric tumble dryers, combined washer-dryers, and dishwashers household lamps.

Criteria for Eco-label for personal computer are : energy savings on monitors and control units; accompany with a commercial guarantee from the manufacturer that the computer system and the monitor will function for a period of three years and a year after the date of delivery to the customer respectively; composition of certain components of the computer where 90% of plastic and metal materials in the housing shall be recyclable; and the unit come complete with user instructions and an environment declaration of its ecological attributes.

Ionization chamber - type smoke detectors are required to meet safety regulations of the EU regarding electromagnetic radiation. Space detectors are also required to be in compliance with local radio frequency regulations of overseas markets.

Products to be sold to EU must carry a CE mark to show the product conform to the stipulated requirements in all directives. The CE mark shall affix onto the product by its manufacturer or importer, as a self-declaration. For some products, supplementary certification marks issued by a notified body as certification of conformity are required.

EU labeling regulations and standards need to be carefully monitored. Imports, which fail to meet marking and labeling requirement, will be refused for entry. Products bearing the CE mark are guaranteed free circulation within the EU market.





General Export Clearance Information

Clearance Process
Exporting from Luxembourg requires the following:

1. Exports compliance
2. Knowledge of your commodity
3. Proper documentation
4. Pre-shipment requirements from the country to which you are shipping
5. Low value clearance (for qualifying shipments below 800 euros)
6. High value clearance (for shipments above 800 euros)

Presenting a consolidated FedEx manifest processes low value shipments. The manifest must list all of the following data:

* Shipper's full name, address and phone number
* Consignee's full name, address and phone number
* Full and complete description of the goods
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment

The manifest is presented to Customs for evaluation and processing for release. Barring any problems or need for clarification, the shipments are normally released.

High value shipments are processed by presenting a consolidated FedEx manifest along with a formal declaration for each of the shipments listed on that manifest. The documentation requirements used to produce a formal declaration are:

* Air Waybill/ Bill of Lading
* Commercial Invoice or Proforma Invoice Along with any related import documentation required / supplied by the exporter such as:

* Licenses
* Preference Certificates of Origin (EUR1, ATR, Form A)
* Certificates of Origin
* Health certificate, etc.

The FedEx export Broker "Beyer" (see agency list) uses the data provided on the documentation to enter the required data in the import clearance system. The minimum information required for data entry to produce a declaration is as follows:

* Air Waybill/ Bill of Lading number
* Shipper's full name, address and phone number
* VAT/IBLC number of the shipper
* Consignee's full name, address and phone number
* Full and complete description of the goods in the shipment
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment
* Terms of sale of the shipment (INCOTERM)

The customer copy of the declaration is returned from Customs the next day and mailed to the shipper/exporter within a few days as this document is required for VAT claims and proof of exportation.

Please note: There are three (3) different options on the airway bill that the supplier can choose for the payment of duty/vat and freight charges. Depending on the agreement with the consignee, the supplier can choose bill sender, bill consignee or bill third party. It is very important that all parties fully understand who is responsible for what charges prior to the shipment being shipped.

Specific other Export Services
Along with the (standard) export process described above, there are specific clearance processes that require special attention. Although the paperwork requirements are the same, special care must be taken for the following cases:

T1 documents (shipments under transit)

Shipments arriving under transit (not in free circulation in the EU) do not require a formal customs declaration and are therefore separated in the export process.

Export documents not made by FedEx

Shipments arriving already cleared by another broker or by the companies in House. Customs Brigade do not require (another) formal customs declaration and therefore the shipments paperwork is separated in the export process.

Temporary Exportations

Shipments identified as a temporary export require a declaration and a physical inspection. These shipments are separated in the export process. Please note: The words "Temporary Export" must be clearly shown on the Air Waybill and Invoice. In most cases the importer must have arrangement with a broker for these type shipments. This will require that the importer engage a broker locally to have their goods released and proper temporary imports are made.

Exportations from bonded warehouses

Shipments exported from the shipper's bonded warehouse (under Customs control) require a different type of declaration, and therefore, paperwork and declarations are handled more carefully.

Form302

Shipments from military institutions (armies, logistic offices, etc.) require declaration by presenting a 302 special form (supplied by the military headquarters) to Customs. Some copies of this document must be verified and stamped by Customs and must accompany shipment to final destination.

Form 136

Shipments from diplomatic institutions (embassies and other agencies) require declaration by presenting a special form (supplied by this institution) to customs.

A T2 or T2L can be used in some customs areas.

Please note: Ancillary charges may be applied for all extra services as deemed necessary by Customs or where these services are not covered as part of the standard FedEx Express customs clearance services.


Document Requirements

Export Clearance Process
Exporting from Luxembourg requires the following:

1. Exports compliance
2. Knowledge of your commodity
3. Proper documentation
4. Pre-shipment requirements from the country to which you are shipping
5. Low value clearance (for qualifying shipments below 800 euros)
6. High value clearance (for shipments above 800 euros)

Presenting a consolidated FedEx manifest processes low value shipments. The manifest must list all of the following data:

* Shipper's full name, address and phone number
* Consignee's full name, address and phone number
* Full and complete description of the goods
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment

The manifest is presented to Customs for evaluation and processing for release. Barring any problems or need for clarification, the shipments are normally released.

High value shipments are processed by presenting a consolidated FedEx manifest along with a formal declaration for each of the shipments listed on that manifest. The documentation requirements used to produce a formal declaration are:

* Air Waybill/ Bill of Lading
* Commercial Invoice or Proforma Invoice Along with any related import documentation required / supplied by the exporter such as:

* Licenses
* Preference Certificates of Origin (EUR1, ATR, Form A)
* Certificates of Origin
* Health certificate, etc.

The FedEx export Broker "Beyer" (see agency list) uses the data provided on the documentation to enter the required data in the import clearance system. The minimum information required for data entry to produce a declaration is as follows:

* Air Waybill/ Bill of Lading number
* Shipper's full name, address and phone number
* VAT/IBLC number of the shipper
* Consignee's full name, address and phone number
* Full and complete description of the goods in the shipment
* Total quantity, unit value and currency of the goods
* Number of packages
* Total weight of the shipment
* Terms of sale of the shipment (INCOTERM)

The customer copy of the declaration is returned from Customs the next day and mailed to the shipper/exporter within a few days as this document is required for VAT claims and proof of exportation.

Please note: There are three (3) different options on the airway bill that the supplier can choose for the payment of duty/vat and freight charges. Depending on the agreement with the consignee, the supplier can choose bill sender, bill consignee or bill third party. It is very important that all parties fully understand who is responsible for what charges prior to the shipment being shipped.

Specific other Export Services
Along with the (standard) export process described above, there are specific clearance processes that require special attention. Although the paperwork requirements are the same, special care must be taken for the following cases:

T1 documents (shipments under transit)

Shipments arriving under transit (not in free circulation in the EU) do not require a formal customs declaration and are therefore separated in the export process.

Export documents not made by FedEx

Shipments arriving already cleared by another broker or by the companies in House. Customs Brigade do not require (another) formal customs declaration and therefore the shipments paperwork is separated in the export process.

Temporary Exportations

Shipments identified as a temporary export require a declaration and a physical inspection. These shipments are separated in the export process. Please note: The words "Temporary Export" must be clearly shown on the Air Waybill and Invoice. In most cases the importer must have arrangement with a broker for these type shipments. This will require that the importer engage a broker locally to have their goods released and proper temporary imports are made.

Exportations from bonded warehouses

Shipments exported from the shipper's bonded warehouse (under Customs control) require a different type of declaration, and therefore, paperwork and declarations are handled more carefully.

Form302

Shipments from military institutions (armies, logistic offices, etc.) require declaration by presenting a 302 special form (supplied by the military headquarters) to Customs. Some copies of this document must be verified and stamped by Customs and must accompany shipment to final destination.

Form 136

Shipments from diplomatic institutions (embassies and other agencies) require declaration by presenting a special form (supplied by this institution) to customs.

A T2 or T2L can be used in some customs areas.

Please note: Ancillary charges may be applied for all extra services as deemed necessary by Customs or where these services are not covered as part of the standard FedEx Express customs clearance services.




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Luxembourg Export Prohibitions

Export controls imposed on Luxembourgian exporters by the Luxembourg government can take the form of prohibitions such as blockades, embargoes, boycotts and sanctions, or they can take the form of limitations/quotas that require an export license. Export controls may be product-specific, end-use, end-user or by ultimate country of destination. The complete information can be found at the Customs Department web site at www.etat.lu/DO/.

The following is a listing of commodities prohibited or restricted for export from Luxembourg (but cannot be taken as definitive):

* Goods subject to the Dual-Use and Related Goods, (military equipment) (Export Control) Regulations 1995 (DUEC)
* Certain cultural goods, antiques and works of art
* Counterfeit coins and bank notes
* Goods bearing false origin statement
* Counterfeit or pirated goods
* All CITES goods
* Fur of wild life animals
* Weapons
* Explosives
* Some agriculture products (cap agrex)
* Some medicines & drugs
* Euratom goods
* Precursors, CFC's
* Some Phytosanitary goods
* Waste products
* Meat, cheese, milk products (due to foot and mouth disease)
* Gold bars
* Jewelry
* Precious stones
* Precious metals


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General Export Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)

* APO/FPO addresses.

* C.O.D. shipments.

* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.

* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)

* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).

* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).

* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).

* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.

* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).

* Collectible coins and stamps.

* Pornographic and/or obscene material.

* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.

* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.

* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.

* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.

* Shipments with a declared value for customs in excess of that permitted for a specific destination.

* Dangerous goods except as permitted under the Dangerous Goods section of these