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The short version
- Goods from China entering Luxembourg pay the EU's common customs duty (the same rate in all 27 EU countries, set by HS code in TARIC) plus Luxembourg's import VAT of 17%.
- Parcels sold online to EU consumers with a value up to EUR 150 pay a flat EUR 3 customs duty per item since July 1, 2026, instead of the old duty-free rule. The European Commission has announced a further EUR 2 handling fee per item from November 1, 2026.
- To import for your business you need a free EORI number from Customs and Excise Agency (ADA), the right HS code, and products that meet EU rules (CE marking where required, and a responsible EU operator under the GPSR).
- Illustrative: on a EUR 2,000 order with EUR 300 freight and a 4% duty rate, you pay about EUR 498.64 at the border in Luxembourg. A VAT-registered business can usually reclaim the import VAT.
What do you pay to import from China into Luxembourg?
Importing from China into Luxembourg means paying EU customs duty on the customs value, then Luxembourg's import VAT of 17% on the value plus duty. The duty rate depends on the product's HS code and is the same anywhere in the EU; the VAT rate is Luxembourg's own.
| Charge | Rate | Applies to |
|---|---|---|
| EU customs duty | Set by HS code (0% to over 10%) | Business imports, and all goods over EUR 150. Look up your code in TARIC |
| Anti-dumping or countervailing duty | Product specific | Some products from China, on top of normal duty. Access2Markets |
| Flat duty on low-value parcels | EUR 3 per item | Online sales to consumers, parcels up to EUR 150, July 1, 2026 to July 1, 2028 |
| Union handling fee (announced) | EUR 2 per item | Online sales to consumers, from November 1, 2026, per the European Commission |
| Import VAT in Luxembourg | 17%, reduced rates 14%, 8%, 3% | Customs value plus duty (and some transport costs) |
| Broker or carrier fees | Varies | Customs declaration and handling, charged by your forwarder, courier or post |
Worked example: a EUR 2,000 order into Luxembourg
Illustrative numbers: a business order of EUR 2,000 of goods, EUR 300 for freight and insurance to the EU border (so a CIF customs value of EUR 2,300), and a duty rate of 4% for its HS code. Your real duty rate comes from TARIC.
| Line | Amount |
|---|---|
| Goods | EUR 2,000.00 |
| Freight and insurance to the EU border | EUR 300.00 |
| Customs value (CIF) | EUR 2,300.00 |
| Customs duty at 4% (illustrative) | EUR 92.00 |
| VAT base (value plus duty) | EUR 2,392.00 |
| Import VAT at 17% | EUR 406.64 |
| Total due at the border | EUR 498.64 |
Illustrative. Broker fees and transport after the border are extra. A VAT-registered business can usually deduct the import VAT in its VAT return.
A consumer parcel instead: a EUR 40 order to a buyer in Luxembourg with two different products (two items) pays EUR 6 flat duty, and VAT of about EUR 7.82 at 17% on EUR 46 (illustrative). With IOSS the seller collects that VAT at checkout, so the buyer pays nothing more at the door.
Who do you register with in Luxembourg?
- Customs: Customs and Excise Agency (ADA) (Administration des douanes et accises (ADA)).
- EORI number: free and required for every customs declaration. Apply via Customs and Excise Agency (ADA). Non-EU businesses get one in the first EU country where they clear goods.
- VAT: import VAT is charged at Luxembourg's rates (official VAT rates). Selling to consumers across the EU? IOSS covers parcels up to EUR 150.
- Currency: EUR. Languages: Luxembourgish, French, German.
How do goods from China arrive in Luxembourg?
Luxembourg has no seaport, so sea freight from China usually lands at a large EU port (for example Rotterdam, Hamburg or Koper) and continues by road or rail; customs clearance can happen at the port or inland. The main cargo airport is Luxembourg Airport (Findel). Small parcels sent by post are delivered by POST Luxembourg after customs.
Which product rules apply?
- CE marking for products covered by EU safety laws (toys, electronics, machinery and more). The importer must make sure the product complies (European Commission).
- General Product Safety Regulation (GPSR) since December 13, 2024: consumer products sold in the EU need a responsible economic operator in the EU, with contact details on the product or packaging (European Commission).
- Trade defence: check whether your product carries an EU anti-dumping duty before you order.
How do you import from China to Luxembourg, step by step?
- Find your HS codeClassify the product and check its EU duty in TARIC. Our HS code guide shows how.
- Get an EORI numberFree, from Customs and Excise Agency (ADA) if you are established in Luxembourg.
- Agree the IncotermFOB, CIF or DDP decides who pays freight and duty. See Incoterms explained.
- Check product rulesCE marking where required, labels in the local language, and a GPSR responsible person.
- Price the full landed costDuty, VAT, freight and fees per unit, with the free landed cost calculator.
- Book a forwarder or courierThey file the customs declaration in the EU and pass on duty, VAT and fees.
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Frequently asked questions
What is the import VAT rate in Luxembourg?
The standard VAT rate in Luxembourg is 17%, reduced rates 14%, 8%, 3%, charged on the customs value plus duty. Source: Luxembourg's tax authority and the European Commission's VAT rates table, checked October 2026.
How much customs duty do I pay on goods from China in Luxembourg?
The EU common customs tariff applies, so the rate is the same in every EU country and depends on the HS code. Look it up in TARIC. Some Chinese products also carry anti-dumping duties.
Is there still a EUR 150 duty-free limit in Luxembourg?
No. Since July 1, 2026, parcels up to EUR 150 sold online to consumers pay a flat EUR 3 customs duty per item instead. Business imports pay the normal duty rate from the first euro.
Do I need an EORI number?
Yes, for any customs declaration in the EU. It is free. Businesses established in Luxembourg get it from Customs and Excise Agency (ADA).
Can I reclaim the import VAT?
A VAT-registered business can usually deduct import VAT in its VAT return. Check the rules with your accountant or the tax authority.
Rates as of October 16, 2026, from official EU and Luxembourg sources. Examples marked illustrative are ours. General information, not customs or tax advice: confirm with a licensed customs broker. SuanSupply is not affiliated with the European Union or any government agency.