Luxembourg

Direction: travellers arriving directly in Luxembourg from a country outside the European Union. On entry, you must declare the transported goods to the customs office (bureau de douane) and pay the corresponding duties and taxes — the current page states an actual traveller submission action, so this entry is retained as a genuine customs declaration duty. Duty-free franchises (purchases or gifts): tobacco products — 200 cigarettes or 100 cigarillos or 50 cigars or 250 g of tobacco (proportional assortment within the same category; travellers under 17 excluded); alcoholic beverages — in total 1 litre of alcohol and alcoholic beverages over 22% vol., or non-denatured ethyl alcohol of 80% vol. and above, or in total 2 litres of alcohol and alcoholic beverages not exceeding 22% vol., plus 4 litres of still wine and up to 16 litres of beer in total (for VAT and excise purposes; travellers under 17 excluded); other goods, including perfume, coffee or tea, and products assimilated to manufactured tobacco such as heated tobacco, e-liquids and nicotine pouches — value not exceeding EUR 430 for travellers by air or sea, EUR 300 for other travellers, reduced to EUR 175 for travellers under 15. Franchise amounts cannot be pooled by several persons for one and the same object (a group or family of four cannot claim the franchise for a EUR 1,720 item), and goods composed of several elements transported together count as a single set regardless of the number of invoices. Any object whose value exceeds the franchise must be declared, and duties and taxes are charged on the total value without any abatement. Personal effects of EU residents in a regular EU situation (bought in the EU with taxes paid, or with proof that EU duties/taxes were paid) may be admitted without formalities and without national duties/taxes; customs may ask for supporting documents on arrival, and unworn items in original packaging, large quantities of apparently new personal effects or high-value electronics can raise a presumption that the franchise conditions are not met.

Direction: any person of full age (whatever their residence and nationality) entering or leaving the Grand-Duchy of Luxembourg while carrying accompanied cash of a sum equal to or greater than EUR 10,000, or the equivalent in other currencies. The duty covers both directions and both regimes: transports from Luxembourg to an EU member state (intra-EU) or to a third country (extra-EU), and transports into Luxembourg from an EU member state or from a third country. Declared instruments (aggregate value EUR 10,000 or more): banknotes and coins in circulation as instruments of exchange; bearer negotiable instruments, including monetary instruments such as travellers' cheques; negotiable instruments including cheques, promissory notes and money orders that are to bearer, endorsable without restriction, made out to a fictitious payee, or in a form transferring ownership upon delivery; incomplete signed instruments (cheques, promissory notes, money orders) with no payee indicated; and very liquid stores of value with a high value-to-volume ratio easily converted into cash at low transaction cost — coins containing at least 90% gold, and unminted metal such as ingots, nuggets or other native gold agglomerates containing at least 99.5% gold. Jewellery, diamonds and other precious stones are not covered. The duty applies whether the person carries for their own account or for a third party (individual or company); minors declare through their parents or legal guardians, and adults under guardianship through their legal representative. Interbank transfers are not covered. In extra-EU transports, a customs declaration may additionally be required for gold stores-of-value transported to or from third countries. The declaration is not deemed executed if the information provided is incorrect or incomplete. Non-declaration or false declaration: criminal fine of EUR 251 to 25,000 under article 14 of the law of 16 July 2021, plus possible partial confiscation of the cash — a penalty, not a filing fee. Scope decision: unaccompanied cash forming part of a shipment (e.g. sent by mail, parcel or freight) is subject to a separate disclosure declaration (déclaration de divulgation d'argent liquide) with its own intra-EU and extra-EU forms, and, where not filed beforehand, must be disclosed at the latest within 30 days of an ADA requisition; that shipment procedure is distinct and deliberately outside this traveller accompanied-cash record.