Customs
formalities:
Since April 1 2002, the regulations relating to importation
via Luxembourg have been changed.
EU-based companies must now register at
the Luxembourg Registry (Administration de l'Enregistrement et des Domaines) in
order to be recognised in Luxembourg with a Luxembourg identification number (LU
VAT no.)
The procedure is very simple: a faxed
request (the form is available from our offices) to the Administration de
l'enregistrement et des Domaines in Luxembourg is sufficient; a few hours later
the client receives an LU VAT number.
Once the importer has been registered,
SDV Luxembourg can carry out customs clearance on behalf of the company
concerned, which will thus benefit from the advantages which apply to
importation through Luxembourg : exemption from paying VAT
SDV Luxembourg will be pleased to provide you with all
additional information and will take charge of all your formalities.
Importer's obligations
:
-
VAT declaration and statistical declaration (DEB),
depending on the value of goods imported via Luxembourg.
-
Less than 112 KEuros per annum: 1 annual
declaration
-
More than 112 KEuros and less than 690 KEuros per annum:
1 quarterly declaration
-
More than 690 KEuros per annum: 1 monthly
declaration
The forms will be sent to you by the
Luxembourg administration according to the amounts declared and on the dates
agreed.
All the forms are available (in French
and German) from SDV Luxembourg and on the Luxembourg government Internet
site.