export procedures in LUXEMBOURG

1 2 2.1 3 3.1 3.2

Registering as an authorized economic operator

3.3

Identifying the commodity code for the goods to





Introduction

Intracommunity trade

Trading within the European Union

Preliminary formalities for the import / export of goods

in Luxembourg

11

be imported or exported

13

4.2 4.3 4.4 5 5.1 5.2

Trading goods subject to licensing and / or quotas

Keeping informed of prohibited goods

17

Trading goods under excise duties

27

Importing goods under ecotaxes

34

(EUR1 certificate)

41

of goods to or from Luxembourg

43

Transit of goods

47

Declaring the Community transit of goods

49

Benefiting from the preferential origin of goods

Temporarily import or export goods to or from Luxembourg

8 9

32

Exporting goods from Luxembourg to a non-EU country

6.1 7 7.1 7.2 7.3

18

General formalities for the export of goods from Luxembourg 34

General formalities for the temporary import or export



17

and embargoed countries

6



9

9

Trade of specific categories of goods



6

Registering for VAT in Luxembourg

4 4.1



5

6

Declaring the transit of goods

Applying for a Transport International Routier (TIR) Carnet for the transit of goods between community

43

47

and non-community countries

51

Disclaimer

58

Appendix: Useful Contacts

55

3

4

1 Introduction This report aims to provide, in a practical and comprehensive manner, all necessary procedures for exporting goods from Luxembourg. The main objective of this report is to enable operators who wish to export goods from Luxembourg, to find: | Basic information on the administrative, customs and taxation status of exported goods | Practical information regarding the formalities and procedures that need to be carried out in accordance with legal provisions and regulations The legal and regulatory provisions applicable to exported goods from Luxembourg: | EU regulations and directives transposed into Luxembourg’s legislation

| Laws and regulations specific to the Union Economique Belgo-Luxembourgeoise (UEBL) and Luxembourg

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2 Intracommunity trade 2.1 Trading within the European Union Objectives The movement of goods within the EU is also known as intra EC Trade, which is deemed to be in free circulation. However, intracommunity trade must be declared to the Intrastat statistical system. Target All operators involved in intra EC trade (between EU member countries). As of 2008, there are 27 member countries in the EU: Austria, Belgium, Cyprus, Denmark, Finland, France, Estonia, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Spain, UK, Romania, Slovakia, Slovenia, Sweden, Czech Republic, Bulgaria and Estonia. Operators are exempted to provide Intrastat information or can provide simplified information if the annual value of the intra-community trade is not above a given threshold. The thresholds for declaration exemptions and simplified declarations are available on the Website of the Luxembourg Statistics Office (STATEC): http://www.statec.public.lu/en/respondents/intrastat/index.html. Operators do not have to declare the movement of goods, such as goods in transit, goods sent or returned after repair and goods being moved temporarily within the EU.

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Requirements In order to engage in intracommunity trade, an enterprise must ensure that it complies with both transportation and tax regulations. | Taxes · Although the Intra EC Trade is subject to VAT regulations, goods can be purchased and moved more freely around the EU. Intracommunity trade is exempt from customs duties.

· VAT is payable at the time of intracommunity delivery of goods imported from EU countries. The export of goods from Luxembourg to an EU country is not subject to VAT if the recipient is subject to VAT in its home country (intracommunity sale). In case the export of goods from Luxembourg to an EU country is subject to VAT then the recipient is not subject to VAT in its relative country. Further information on the VAT rates in Luxembourg can be found on: http://www.aed.public.lu/tva/taux/index.html. | Transport documents · A Luxembourgish operator involved in transporting goods (for import/export purposes) throughout the EU countries has to make sure that transport documents (Airway bill etc) be retained along with the goods loaded. Further information on transport documents can be found on the Ministry of Transports Website: http://www.mt.public.lu/formulaires/index.html Description Enterprises involved in intra EC trade are required to provide the necessary statistical data relating to the exchanges of goods to the qualified national Institute (Statec) through the Intrastat system. The Intrastat system collects the statistical data directly from the companies. By means of monthly declarations, those provide to 7

the proper national authority the data on their intracommunity operations. The Intrastat system can collect information either on paper or in electronic format. A specific software (IDEP/CN8) is made available free of charge for electronic declarations. For more information, please refer to: http://www.statec.public.lu/en/respondents/intrastat/index.html Delay The deadline for handing-over of the declarations to Statec depends on the transmission support of the declarations: | paper medium: 6th working day of the month following the month of reference | electronic way: 16th working day which follows the month of reference

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3 Preliminary formalities for the import / export of goods 3.1 Registering for VAT in Luxembourg Objective Any operator or fiscal representative needs to register with the tax authorities in Luxembourg before engaging in any kind of import/export activities. Target Registering with the Luxembourg tax authorities in order to import or export goods to or from Luxembourg may be required for: | operators established in Luxembourg and not yet registered who expect an annual turnover exceeding EUR 10,000; | operators under the law of a country other than Luxembourg unless they appeal to a fiscal representative: · Companies which are neither established nor registered for VAT in Luxembourg may appeal to a Luxembourg-based “fiscal representative” who will take care of the import customs clearance, the VAT declaration and the intra-community trade statistic declaration. http://www.aed.public.lu/legislation/tva/2008/circulaire_734/circulaire_734.pdf Requirements The following documents are required in order to register for VAT in Luxembourg: | Copy of the articles of incorporation if the operator is a legal entity | Copy of the ID if the operator is a natural person

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Description The registration form for VAT can be downloaded from the website: www.aed.public.lu/formulaires An operator allowed by the Luxembourg government to act as such at the time of import or export of goods to or from Luxembourg can: | Postpone the VAT payment of imported goods until the submission of the next upcoming tax declaration (according to the provisions applicable to the operator by the administration) – This provision is particularly useful in cases where goods imported to Luxembourg are immediately re-exported to another European Union (EU) country. | Charge the VAT to a later period and recover the VAT paid in

advance during the handover of imported goods to another operator from Luxembourg or the EU (non-Luxembourgish and not subject to VAT in the home country)

| Charge without VAT and recover the VAT paid in advance during the handover of imported goods to another EU operator (non-Luxembourgish and subject to VAT in the home country). | Obtain a refund of excise duties and environmental taxes from the concerned authorities in Luxembourg, in cases where the exported goods were allegedly subject to the payment of excise duties and/or environmental taxes. BPESP: http://www.entreprises.public.lu/procedures/demarches_creation/identification_TVA/index.html

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3.2 Registering as an authorized economic operator in Luxembourg Objective The custom authorities in Luxembourg provide a special accreditation (for securing the supply chain) to operators under the EC Regulation 648/2005. All accredited operators or authorized economic operators will have the possibility to pass through a simplified import/export procedure routine. Target Companies involved in regular international import/export and wishing to collaborate with the customs authorities. They share responsibilities in the surveillance of the flow of trade and obtain access to simplified customs procedures. Description An application can be submitted by any person established in the EU meeting the legal requirements. The applicant should provide a central point of access for all information required by the customs authority in the issuing member state (e.g. main accounts, customs records and documentation) to permit an evaluation of the criteria governing the granting of authorisation. This includes the following: | Examination of whether the company can fulfil its obligations | Audit of the administration and internal control of the company | Conducting risk analysis The applicant should give written consent to the custom authorities for any exchange of information that needs to be shared with other member states involved in the authorisations, both issuing procedure and operation of the authorisation. Applications for authorisation should be submitted to the custom authorities for the place where the applicant’s main accounts including all documentation and records exist. This will 11

mean that pre-audits and audit-based controls can be carried out more easily by the custom authorities in terms of granting and supervising the authorisation. Interested parties can submit a written request for accreditation to the Direction des Douanes et Accises, BP1605, L-1013 Luxembourg. After verifying that the applicant qualifies for the authorisation, the custom authorities will send the application and the first draft of the authorisation to other concerned custom authorities (the contact point(s) in the participating member state) through the CIRCA system . Operators who apply an AEOS certification (AEO Security facilitation) or an AEOF (full AEO: Security Facilitations + Customs Simplifications) have to fill in a safety and security questionnaire. Operators duly registered as « Agents habilités » by the Civil Aviation Authority (DAC) are,however, exempt from filling this questionnaire as they are considered to fulfil the security requirements. More information is available on: www.do.etat.lu/douanes/oea. A 2,5 hours e-learning module on this topic has been developed by the European Commission (DG Taxud) and can be downloaded via: http://ec.europa.eu/taxation_customs/common/elearning/ aeo/index_en.htm Delay The validity of the authorisation is open-ended. Forms Questionnaire Application for an Authorised Economic Operator (Customs Simplifications) Certificate: http://www.do.etat.lu/douanes/oea/AEO-Questionnaire_Simplifications.pdf

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Questionnaire Application for an Authorised Economic Operator (Safety and Security) Certificate: http://www.do.etat.lu/douanes/oea/AEO-Questionnaire_SafetySecurity.pdf 3.3 Identifying the commodity code for the goods to be imported or exported Objective A Commodity Code for goods is needed to fill out customs paperwork when trading internationally. It is an 8-digit number (for exports, and a 10-digit number for imports) taken from the Hormonised System (HS), which is common to all EU countries. The coding system distinguishes, in detail, between the various types of goods (for e.g., steel, foodstuffs, machinery). A Commodity Code is a piece of information required by the SAD form (Single Administrative Document) [link to SAD form]. The Commodity Code is also called Tariff Heading, Tariff Code, Classification Code or Harmonisation System Code. Target All operators registered with the tax authorities in Luxembourg. Description An operator has to give the Commodity code associated with tariff information in the SAD form used for importing and exporting goods. This code and the associated tariff are available online on both the TARIC or TARBEL Websites. However, the customs authorities do not have to accept the tariff selected by the operator from the online database. If the operator wants to have a guarantee for the tariff, he can request a Binding Tariff Information (BTI) from the customs authorities.

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3.3.1 TARIC / TARBEL The European Commission stores commodity codes in a database called TARIC. Commodity codes and other regulations are updated daily in TARIC, which ensures that importers and exporters are judged on the same standards and receive the same treatment throughout the EU. TARIC is available online for importers and exporters from EU countries. The TARIC website helps retrieve the commodity code associated to a particular good and the related tariff information (possible trade restrictions, required licences). In Luxembourg, operators can also use the TARBEL database. The TARBEL database retrieves all information from the EU TARIC database as well as additional national information concerning VAT, excise duties and ecotaxes. The Export Helpdesk (http://exporthelp.europa.eu) is an online service available for developing country exporters. It provides relevant information about market access conditions in the EU market (EU and Member States’ import requirements, internal taxes, Import Tariffs, Customs Documents, Rules of Origin,..). The Market Access Database (http://mkaccdb.eu.int) is a free interactive information resource for European exporters (with some sections only accessible to EU Member States and acceding or candidate countries). It provides information about market access conditions in non-EU countries (trade barriers, applied tariffs, non-EU countries import requirements, sanitary and phytosanitary measures applied by third countries,..). However, the TARIC (and TARBEL) database does not guarantee that a code retrieved in this way be accepted by the Customs authorities if used in a declaration. In order to obtain guaranteed tariff information, the operator can request a Binding Tariff Information (BTI) from the customs authorities. 14

3.3.2 Binding Tariff Information (BTI) The EC has created the Binding Tariff Information (BTI) system (“renseignement tarifaire contraignant”) as a tool to assist economic operators to obtain the correct tariff classification for goods (commodity code) they intend to import or export. BTI is issued on request to economic operators by the customs authorities of the member states. It is valid throughout the community, regardless of the member state that issues it. Furthermore, BTI is available per person and per merchandise only may be obtained by the importer/exporter himself or in his name by a representative. The main benefit to the holder is legal certainty with regard to tariff classification. Which is important as commodity codes are the basis for determining customs duties, export refunds and

the application of other related legal provisions (for e.g., import/ export certificates).

Existing BTIs can be found on the European Binding Tariff Information (EBTI) database: http://ec.europa.eu/taxation_customs/dds/ebticau_en.htm. Further information about BTI in Luxembourg and the required form can be found on the following link: http://www.do.etat.lu/douanes/rtc/ If an operator does not want to engage in a formal BTI procedure, he may contact the custom authorities to ask for indicative information.

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Delays A BTI is generally valid for six years. However, in certain cases (for e.g., the publication of a classification regulation, a change in the interpretation of the nomenclature at an international level or any other possibility laid down by the provisions of the implementation of the Customs Code), a BTI may cease to be valid. In such circumstances, the economic operator may request the customs authorities to allow him to continue using the BTI for a transitional period (’period of grace’). Such a request will be granted provided that the conditions laid down by the law are met. Legal References | Regulation (EEC) No 2913/92 specifies the application of the commodity code. | Article 12 of the Customs Code sets out the specific provisions for BTI. Articles 6–11 set out the general provisions concerning decisions and information obtained from customs authorities and to be taken into account (Council Regulation (EEC) N° 2913/92 of 12 October 1992 establishing the Community Customs Code). | The above-mentioned provisions are further clarified by articles 5–14 of the Implementing Provisions of the Community Customs Code (Commission Regulation (EEC) N° 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) N° 2913/92 establishing the Community Customs Code).

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4 Trade of specif ic categories of goods Specific formalities or restrictions apply to the import or export of certain categories of goods which should be investigated by the importer/ exporter beforehand. During the import and export of goods, the following categories (ranging among the 901920 criteria) need to be declared: | Prohibited goods | Goods under a licence agreement and/or under quotas | Goods containing chemical substances | Goods under excise duties | Goods under ecotaxes All types of goods mentioned above (except prohibited goods)

will undergo the general import/export procedures after clearing complementary checks and formalities. 4.1 Keeping informed of prohibited goods and embargoed countries Description The trade of different kinds of goods is prohibited under international, European and Luxembourgish provisions (e.g., forgery products, drugs). The list of prohibited goods is not exhaustive as it is constantly being updated. For further information, please contact the Luxembourgish customs authority: Direction des Douanes 26, place de la Gare L-1016 Luxembourg B.P. 1605 Tel: (+352)2901911 | Fax: (+352)498790 A list of embargoed products per country is also available on the Office des Licences’ Website: http://www.eco.public.lu/attributions/office_licences/exportations/embargos/index.html 17

4.2 Trading goods subject to licensing and / or quotas Objective The import or export of certain classes of merchandise may be restricted to protect the economy and security of Luxembourg and other EU member states, to safeguard consumer health and well being, and to preserve domestic plant and animal life. The trade of such goods to or from Luxembourg may require particular licences. Target Licences have to be demanded by operators engaged in trading goods under a licence agreement or quotas: Some of the following goods may notably be concerned: | Live animals and products of animal origin | Phytosanitary goods (plants and vegetable products) | Endangered species of wild fauna and flora | Weapons and explosives | Strategic or sensible goods (dual use items) | Textile products | Steel products | Diamonds and precious stones | Furskins | Goods that could be used to inflict capital punishment or torture | Some medicines and drugs | Cultural goods, antiques and works of art | Wines

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Requirements Several documents may be required in order to obtain an export, import or transit licence, depending on the good. Documents most currently demanded are the following: | A copy of invoice or contract ; | A certificate of origin | A preferential certificate of origin EUR1 | The original export licence from the country of origin (textiles, steel products); | For weapons and ammunitions, a copy of the authorisation issued by the Ministry of Justice: http://www.mj.public.lu/services_citoyens/armes/index.html | For weapons, ammunition, military equipment and dual-use goods, an End-Use Certificate

| For plants and vegetable products, live animals and products of animal origin, veterinary certificates | A certificate of authenticity | A certificate of health | …. Description The requirement for a licence is usually indicated in the TARIC/ TARBEL database and the Market Access Database. The customs authorities can be contacted in order to determine whether a licence is needed. Some licences may be required either for the import, the export or the transit of particular goods.

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4.2.1 Export licences or quotas 4.2.1.1 Exporting live animals and products of animal origin Refunds may be granted in order to promote the export of certain food products. These include the following: | dairy products | beef | pork | etc (this list is not exhaustive) Applications for exports that may give rise to refunds are to be communicated to the Licensing Office in the form of an “Export Certificate” (AGREX) that will be stamped by the Licensing Office. Off ice des Licences 21, rue Philippe II L-2340 Luxembourg Fax: (+352)466138 To be attached to this document: an invoice, a health certificate (for meat), an analysis of the product, possibly a certificate of origin. Other documents may be required (depending on the product and destination). The Licensing Office will notify the European Commission of the projected export. In some cases, a deposit covering the transaction costs is required. The deposit will be refunded once the transaction has been completed fully and on time. Some exceptions can be made as to the requirement of an AGREX certificate and the deposit (in particular for the export of small quantities of products).

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After exporting the goods, the operator is required to provide the Licensing Office with the application for the refund as well as the documents confirming the completed export. These usually include the transport documents, customs documents certifying the exit of the EU customs territory, and documents certifying the arrival/delivery of the goods (in case of need, a translation of these documents may be required). http://www.eco.public.lu/attributions/office_licences/restit_ agro_alim/ 4.2.1.2 Exporting phytosanitary goods (plants and vegetable products) Third countries may apply different sanitary and phytosanitary measures to the export of plants and plant products from Luxembourg. The European Commission has established a Sanitary and PhytoSanitary export database [http://mkaccdb.eu.int/ madb_barriers/indexPubli_sps.htm] in order to bring more transparency in the situation and to optimalize the efforts to resolve these issues. The responsible official authorities in charge of issuing phytosanitary certificates in Luxembourg is: Ministère de l’agriculture, de la viticulture et des eaux et forêts Administration des services techniques de l’agriculture (ASTA) Service de la protection des végétaux 16, route d’Esch Boîte postale 1904 L-1019 LUXEMBOURG Tel: (+352) 45 71 72; 45 72 18/19 Fax: (+352) 45 71 72; 45 73 40

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4.2.1.3 Exporting endangered species of wild fauna and flora Traders who wish to export protected species concerned with the 1973 Washington Convention on International Trade in Endangered Species of wild fauna and flora [http://www.cites.org/], must ask for a CITES certificate from the appropriate authority (CITES Management Authority) in Luxembourg before the export. The original and valid CITES certificate have to be presented together with the export declaration and will be stamped by the customs offices of exit of the European Union. CITES licences concerning animals are issued by the: Ministère de l’agriculture, de la viticulture et des eaux et forêts Administration des services vétérinaires Boîte postale 1403 L-1014 LUXEMBOURG For mailing by courier: 211, route d’Esch L-1471 LUXEMBOURG Tel: (+352) 24 78 25 37 Fax: (+352) 40 75 45 Email: [email protected] CITES licences concerning plants are issued by the : Ministère de l’agriculture, de la viticulture et des eaux et forêts Administration des services techniques de l’agriculture (ASTA) Service de la protection des végétaux 16, route d’Esch Boîte postale 1904 L-1019 LUXEMBOURG Tel: (+352) 45 71 72; 45 72 18/19 Fax: (+352) 45 71 72; 45 73 40 22

Email: [email protected] (Mr Antoine Aschman, Head / Jefe / Chef) [email protected] (Mr Gilbert Stoos, Officer in charge / Responsable) [email protected] (Ms Carmen Seyler) 4.2.1.4 Exporting weapons and explosives Property considered as arms, ammunition, military equipment and related technology is subject to compulsory licensing for export to any destination. Applications for export licences are to be sent to the Licensing Office together with: | a copy of the invoice or contract, | a copy of the prior authorization of the Ministry of Justice, the Prohibited Weapons Board | a certificate stating the final destination (and including the recipient’s commitment not to re-export). After the goods have been exported, the Licensing Office may require the filing of a proof of arrival (customs document of the country of destination). Off ice des Licences 21, rue Philippe II L-2340 Luxembourg Fax: (+352)466138 http://www.eco.public.lu/attributions/office_licences/exportations/armes_etc/index.html

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4.2.1.5 Exporting diamonds and precious stones Diamonds, gemstones and the like are subject to export licences. Applications for export licences have to be sent to the Licencing Office. Off ice des Licences 21, rue Philippe II L-2340 Luxembourg Fax: (+352)466138 Diamonds corresponding to NC codes 7102 1000, 7102 2100 and 7102 3100 must come with a Kimberley Certificate approved by a recognized EU authority 1. The documents are valid for a period of 3 months. http://www.eco.public.lu/attributions/office_licences/exportations/diamants/index.html 4.2.1.6 Exporting dual use items (strategic or sensitive goods) Goods that may have both commercial and military or proliferation applications are considered as dual use items. The export of such items is controlled in order to avoid proliferation of massive destruction weapons and fight terrorism. Items considered as dual use are divided into 10 categories: | Nuclear materiels, facilities and equipment. | Materials, chemicals, “microorganisms” and “toxins”. | Materials processing | Electronics | Computers 1

Recognized EU authorities:

· Hauptzollamt Koblenz - Zollamt Idar-Oberstein Zertifizierungsstelle für Rohdia-

manten, Hauptstrasse 197, D-55743 Idar-Oberstein (Germany) · The Diamond Office, Hovenierstraat 22, B-2018 Antwerpen (Belgium) · Government Diamond Office (GDO), King Charles Street, London SW1A 2AH (UK) 24

| Telecommunications and “information security” | Sensors and lasers | Navigation and avionics | Marine | Propulsion systems, space vehicles and related equipment They are marked with an “X002” code in the TARIC/TARBEL database. Operators wishing to trade such goods may be required to apply for a dual-use export licence. Applications for a dual-use export licence must be sent to the Office des licences together with the following documents: | either a copy of the invoice, or | a copy of the pro forma invoice, or | a copy of the contract, and | an End-Use certificate. Off ice des Licences 21, rue Philippe II L-2340 Luxembourg Fax: (+352)466138 http://www.eco.public.lu/attributions/office_licences/exportations/controles_biens_double_usage/index.html Applications are assessed according to their destination, the final recipient, the use of the goods as indicated, the nature of the goods. A licence can be rejected when the end user and the use of the goods are insufficiently documented, if the information provided is considered questionable, or if one or more similar transactions (goods / recipient) have been rejected by other members of the non proliferation regimes. 25

Licences usually have a 4-months duration. However, if the operator plans multiple deliveries of the same goods and the destination is not considered particularly sensitive, the Office des licences can deliver on request a 12 months licence, without limitation of value or quantity. If the destination country is a member of the non proliferation regime, the Office des licences can deliver a 12 months “global licence” without mention of the recipient, with no limitation of value or quantity. The “global licence” can cover one or multiple products. Delays The duration of the proceedings might vary from three days (for most licences except dual use and AGREX) to several weeks. Forms The following forms may be sent by the Office des Licences on demand: | Demands for an export licence (in French, English or German) | Model of end-use certificate 4.2.2 Transit licences or quotas A transit licence is required in case of transshipment or transloading of the following goods: | dual use goods [link exporting dual use goods] | weapons, ammunitions and explosives [link exporting weapons and explosives] Applications for a transit licence must be sent to the Office des Licences together with the following documents: | an Air Waybill if the transport is by plane, otherwise the corresponding transport document, | Shipper’s Declaration for Dangerous Goods, 26

| facture/facture proforma by the operator who sends the goods and possibly : | a copy of the export licence (from the country of provenance); | a copy of the import licence (from the country of destination) Off ice des Licences 21, rue Philippe II L-2340 Luxembourg Fax: (+352)466138 http://www.eco.public.lu/attributions/office_licences/transit/ index.html If the request is transmitted by fax or email, the signed original must be presented in paper format. 4.3 Trading goods under excise duties Objective The export of goods from Luxembourg is not subject to Luxembourgish excise duties. However, the intracommunity trade of excise goods does require payment of excise duties. The tax is payable when the product is put up for consumption and must be acquitted in the country of actual consumption. An operator involved in intracommunity trade of excise goods to or from Luxembourg may benefit from suspension arrangements for the payment of the excise duties, provided that he has registered with the Luxembourg Customs authorities. Target Excise duties have to be paid in Luxembourg by operators engaged in the intracommunity acquisition or the import of excise goods. The export of goods from Luxembourg is not subject to Luxembourgish excise duties. 27

The following are some examples of commodities that are subject to excise duties: | Alcoholic products – Beer, wine, spirits, etc. | Tobacco products – Cigarettes, cigars, etc. | Energy products – Petrol, LPG, natural gas, etc. | Electricity A complete list of goods affected by excise duties can be found at www.do.etat.lu/acc. Description In order to be involved in the trade of goods under excise duties, it is necessary to be registered as an “entrepositaire agréé” or as an “opérateur agréé” (or to be declared to the Customs authorities as an “opérateur non enregistré”). If a company established in another Member State is an « entrepositaire agréé » in that Member State, it can send goods under excise duty to various Luxemburgish customers through a company established in Luxemburg, with the quality of « opérateur enregistré ». The intermediary company will act as a fiscal representative. Specific procedures apply to both import (internal link) and export (internal link) goods under excise duties. After these procedures have been completed, excise duties have to be paid to the appropriate authority (internal link). 4.3.1 Registering as an “entrepositaire agréé” (registered warehouse keeper) or an “opérateur enregistré”(registered consignee) The registration process allocates the operator an excise number. The number is allocated by the Customs authorities. An “entrepositaire agréé“ is a natural or legal person authorised, by his/her profession, to produce, process, hold, receive and ship excise products under suspension of excise duty in a bonded warehouse. 28

An “opérateur enregistré“ is a natural or legal person authorised, by his/her profession, to receive excise products from other member states under suspension of excise duty. This operator cannot hold, send, produce or transform products under suspension of excise duty. An “opérateur enregistré” can act as a fiscal representative for an “entrepositaire agréé” established in another Member State. An operator can receive goods subject to excise duties without being registered if he does not receive goods more than once or twice a year. In this case, he has to make a declaration to the customs authorities to become a non registered operator. The registering procedure requires the following documents: | Detailed plan of the product storage location (only for “entrepositaires agréés“) | Operation authorisation approved by the Ministry of Tourism & Middle Classes | Sample register of trade | Authorisation from the VAT tax administration (link https:// saturn.etat.lu/etva/index.do) | Status of the company and legal document designating the head of the company | Balance sheet of the last two fiscal years | Certified copy of power of attorney of the signatory to the custom authorities | Domiciliation convention (to be produced by the Luxembourgish or foreign companies which have established their headquarters in a domiciliary) | Declaration by which the represented person enables the petitioner to act as a tax representative (only for the tax representative) 29

Applications for the “entrepositaire agréé“ or the “opérateur enregistré“ status must be sent to: Direction des Douanes et Accises Division des Accises B.P. 1605 L-1016 LUXEMBOURG The application must include the handwritten signature of the concerned person as well as his/her full name. If this person is a legal authority, he/she should include his/her title, along with the signature and full name, while signing the document. These signatures must be notarised by a public authority. For further information, please refer to: http://www.do.etat.lu/acc 4.3.2 Supply of goods under excise duties (intra EU) The operator who wishes to supply goods under excise duties from Luxembourg has to be registered as an “entrepositaire agréé” and therefore be in possession of an excise number (http://www.do.etat.lu/acc/main.htm). The “entrepositaire agréé” also needs to know his/her client’s (the recipient) excise number. The “entrepositaire agréé” must fill in the DAA form (document administratif d’accompagnement) and send a copy of it, before the export of the goods, by fax to: Excise liaison off ice in Luxembourg Fax: (+352)26 48 17 38 The goods must remain on hold, at the disposal of the customs and excise office, starting one hour from the sending of the fax. Further, a copy of the DAA form will be sent to the importer and a copy of Sheet N:3 from the DAA (approved by the national excise authority) will be sent back by the importer to the exporting operator. 30

4.3.3 Purchase of goods under excise duties (intra EU) The operator who wishes to purchase goods under excise duties to Luxembourg has to be registered as an “entrepositaire agréé” and therefore be in possession of an excise number. The DAA must remain with the good all along the transportation. After receiving the goods, the operator has to send a copy of the DAA (sent earlier by the exporting operator) to the excise administration via fax (+352)26-48-17-38). The goods have to “stand still” and remain accessible to the customs and excise agents one hour after the copy has been transferred. A declaration of “release for consumption” (“déclaration de mise à la consommation”) has to be established by the “entrepositaire agrée” within about one week and a copy of the n°3 sheet of the DAA (approved by the excise administration (DOBA) has to be sent back to the exporting operator. Direction des Douanes et Accises Division des Accises B.P. 1605 L-1016 LUXEMBOURG



4.3.4 Payment of excise duties The export of goods from Luxembourg is not subject to Luxembourgish excise duties. The time for payment of excise duties depends on the status of the trader: | Operators registered as “warehouse keepers” (“entrepositaire agréé“) can supply, purchase or have goods transiting through a tax warehouse under duty suspension arrangement; | Operators registered as “consignees” (“opérateur enregistré“) can purchase excise products from other member states (see intracommunity trade) under suspension of excise duty; 31

| For other operators, excise duties are payable in Luxembourg at the time of the import or intracommunity acquisition Further information on the excise duties in Luxembourg can be found at http://www.do.etat.lu/acc/main.htm 4.4 Importing goods under ecotaxes Objective The import of goods under ecotaxes to Luxembourg is subject to periodic statements. The export of goods from Luxembourg is not subject to Luxembourgish ecotaxes. Ecotaxes can be refunded for goods that are exported from Luxembourg and allegedly subjected to ecotaxes or environmental taxes. Target Ecotaxes have to be paid by traders engaged in importing goods subject to ecotaxes or environmental taxes in Luxembourg under the Union Economique Belgo Luxembourgeoise (UEBL) or Luxembourgish legislation (e.g., electrical appliances). Two categories of goods are subject to ecotaxes or environmental taxes in Luxembourg: | Packaging materials, which include: · Glass, paper and cardboard, steel, aluminium · Bottles and jars | Appliances, electrical and electronic equipment: · Electrical appliances · IT and telecommunication equipment · Audio and video · Lighting devices · Toys, leisure and sports equipment · Medical devices 32

· ATMs · Surveillance and control instruments A complete list of goods that are subject to ecotaxes can be found at: | http://www.valorlux.lu/companies (for packaging materials) | http://www.ecotrel.org/ (for appliances, electrical and electronic equipment) Requirements A non-Luxembourgish or Luxembourgish operator, engaged in selling goods subject to ecotaxes or environmental taxes in Luxembourg, needs to be registered with: | Valorlux (for packaging materials): www.valorlux.lu | Ecotrel (for appliances, electrical and electronic equipment): www.ecotrel.org Description Periodic statements have to be submitted by the operator either to Valorlux (for further information, please refer to http://www. valorlux.lu) or to Ecotrel (for further information, please refer to http://www.ecotrel.org). Taxes are based on the periodic statement. Specific forms are made available to registrants. Further information on the ecotaxes rates in Luxembourg can be found at: | http://www.valorlux.lu/companies (for packaging materials) | http://www.ecotrel.org/ (for appliances, electrical and electronic equipment) Legal References The Directive 92/12/EEC of 25 February 1992 regulates the general principles on excise duties. 33

5 General formalities for the export of goods from luxembourg2 5.1 Exporting goods from Luxembourg to a non-EU country Objective The export of goods from Luxembourg to a non-EU country is not subject to customs duties in Luxembourg. However, the recipient country may request the payment of customs duties. Target Operators involved in exporting goods from Luxembourg to nonEU countries are consequently required to declare the export of goods. Description Before declaring exports, operators may be asked for a certificate of origin which will prove the origin of the goods. The declaration of the export of goods can be done by means of a Single Administrative Document. Operators can also use the Simplified Declaration procedure if they are registered as Authorised economic operators. Customs tariffs are not charged on the exports of goods from Luxembourg. The export of goods from Luxembourg to a country outside the EU is not subject to VAT. Operators can also request the assistance of an “Agence en douane” (authorized customs agency) in order to complete the procedure. Useful information on export conditions and formalities to various non EU countries can be found on the Market Access Database http://madb.europa.eu.

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5.1.1 Obtaining a certif icate of origin The export of goods requires the origin of a product to be justified by a certificate of origin, a document accompanying the goods. In Luxembourg, these certificates can be requested by the exporting Luxembourg company at the Espace Entreprises of the Chamber of Commerce. They are not to be confused with the certificate of preferential origin EUR1. To obtain a certificate of origin, the applicant company must be a member of the Luxembourg Chamber of Commerce, Chamber of Trade or Chamber of Agriculture. First of all, the company must file the signatures of persons authorized to bind the company by sending the following to the Chamber of Commerce : | A duly completed form for the submission of signature (available upon request from the Chamber of Commerce) | A copy of the company’s authorization of establishment | An extract from the Register of Commerce | A copy of the identity cards of the persons who are authorized to bind the company After that, the applicant can get the form of the certificate of origin, which is to be filled in, and three copies, from the Chamber of Commerce. The certificate of origin is 2,85 EUR. A sample form that will help to complete a certificate of origin can be downloaded from the website of the Chamber of Commerce. [http://www.cc.lu/service_cdc.php?form_services=9] The applicant company then sends the 4 signed copies to the Chamber of Commerce, which controls the validity of signatures and legalizes the documents. A material certification (or legalization) is 0,95 EUR.

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The applicant now receives a certificate of origin and 2 copies. The Chamber of Commerce keeps a copy for the records. To be noted that the country of destination might require some additional authentication by its consular authorities of the certificate of origin. 5.1.2 Filling the Single Administrative Document (SAD) The Single Administrative Document (SAD) is used in the European Union (EU), Switzerland, Norway and Iceland to declare exports. Import details are usually collected through the submission of this document to the custom authority. The document covers goods placed under customs procedures (export, import, transit where the new computerised transit system is not yet used, warehouses, temporary import, inward and outward processing, etc.) irrespective of the mode of transport used. The form contains 54 boxes, not all of them need to be completed. Commodity Code is the most important requirement for SAD. SAD comprises a set of eight copies; each of which is used for a specific purpose. In particular, copies 1, 2 and 3 are used for export: | 1st copy retained by the EU member state/country where the export or transit formalities are carried out

| 2nd copy used for the statistics of the exporting EU member state/country | 3rd copy returned to the exporter A specific copy is intended to CAP exports. For further information regarding the SAD and its latest updates with respect to the Luxembourgish law please refer to the website: http://www.do.etat.lu/douanes/dau/ 36

5.1.3 Using the Simplif ied Declaration Procedure (SDP) Single authorisation for simplified procedures, formally known as Single European Authorisation, is a scheme that enables an economic operator to gain authorisation in one member state for its non-European community import and export freight operations throughout the community. This procedure enables economic operators to centralise the accounting and payment of customs duties for all transactions in the authorising EU member state, although the movement of goods may take place in another state. A simplified declaration must contain sufficient information to enable the identification of goods and must be accompanied by all documents normally required to accompany a declaration. Operators wishing to benefit from the simplified declaration procedure have to be registered as an authorized economic operator in Luxembourg. For further information please refer to Registering as an Authorized Economic Operator in Luxembourg. 5.1.4 Digital procedure: PLDA, the Paperless Douanes et Accises It needs to be noted that from July 2009, SAD procedures must be executed digitally through the PLDA system. As of May 2008, PLDA is already operational for export procedures, although not yet mandatory. The simplified procedure is not yet available in PLDA, however. Authorized Economic Operators can already fill their SAD in PLDA using the traditional procedure. PLDA is due to be operational for transit procedures using the SAD form (currently the NCTS digital procedure) in June 2008. It is planned to be operational for import procedures in January 2009.

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In order to use PLDA, two procedures can be executed: 1. The Web client · The company has to request a PLDA authorization for economic operators. The request has to be directed to the Direction des Douanes. The form is available online: http://www.do.etat.lu/edouanes/plda/Form_EDI_F1.doc · The company has to request a LuxTrust card: https://www.luxtrust.lu · The application form for the declarant is available under eDouane. · The data concerning the authorised employees has to be sent to the Direction des Douanes. The form is available online: http://www.do.etat.lu/edouanes/plda/Form_EDI_F1_DEC.doc 2. In Business to government (B2G) · A global authorization to use PLDA is to be obtained from the Directorate of Customs (Direction des Douanes) · The company has to request a SSL certificate from LuxTrust: https://www.luxtrust.lu/index.php?id=29#c41 · The company has to implement a software compatible with the AS2 protocol (Customs have defined specific messages for NCTS for instance). The software can directly exchange data with PLDA. The B2G mode is adapted to large companies. 3. Requesting the assistance of an “agence en douanes” · If a company does do frequent transaction, it can process data through a customs agency. Several agencies are authorized by customs to act as intermediary in the completion of those procedures. The electronic procedure is performed bv the agency. The company does not have to take responsibility for it.

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PLDA only replaces the SAD procedure (and SDP), it does not handle associated documents, authorizations and certificates. PLDA has the information about the necessary documents. PLDA will accept certificate numbers in the future. All original documents will still have to be controlled by the Customs office. Legal references | SAD · In the EU, SAD is used during trade with third countries, and for the movement of non-EU goods within the country. · Following the conclusion of the Convention on the simplification of formalities in trade in goods in 1987, SAD also applies to territories of the EFTA countries (Switzerland, Norway and Iceland) and trade between these countries and the EU. · It is also applicable in certain extremely limited cases of movement of EU goods in the EU (Possible individual measures for the period of transition following the accession of new member states on 1 May 2004, and also during trade with customs territories of the EU that are not part of the fiscal territory of the member states, such as Canary Islands, French Overseas Departments, Channel Islands). · The document covers goods placed under customs procedures (export, import, transit where the new computerised transit system is not yet used, warehouses, temporary import, inward and outward processing, etc.) irrespective of the mode of transport used. · Council Regulation (EEC) No. 2913/92, of 12 October 1992, establishes the Community Customs Code, (see Article 62) · Commission Regulation (EEC) No. 2454/93, of 2 July 1993, states provisions for the implementation of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code, (See Articles 205 and annexes 31–38) 39

· Commission Regulation (EC) 2286/2003, of 18 December 2003, amends Regulation (EEC) No 2454/93 stating provisions for the implementation of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code (See Articles 1, 2 and 3 and Annex III). This regulation came into effect on 1 January 2006. | SDP · Under the current Customs Code – Council Regulation (EEC) No. 2913/92, a number of custom authorities have, on the basis of agreement with each other, authorised centralised clearance involving the entry of goods in another member state, notably for inward processing, customs warehousing and less frequently, for free circulation. · The Customs 2007 Project Group on Single European Authorisation has been mandated to examine a common approach to encourage the use of single authorisations not only for customs procedures with economic impact and end-use, but also for simplified procedures for import and export. It also includes cases in which a customs procedure with economic impact is followed by free circulation of the goods. Some documents have been redrafted by the Commission services on the basis of the work of the Project Group: · Single Authorisation for simplified procedure, draft proposal to amend the Customs Code Implementing Provisions · Single Authorisation for simplified procedure – Administrative Arrangement · E-learning module on the Single Authorisation for Simplified Procedures available on: http://ec.europa.eu/taxation_ customs/common/elearning/sasp/index_en.htm

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5.2 Benef iting from the preferential origin of goods (EUR 1 certif icate) Objective In order to help the export trade of the EC, trading agreements with certain countries have been set in place. These allow exports originating from the EC to enter the destination country at a reduced or zero rate of duty. These arrangements are not in place with every country; the destination country has to be a signatory to these agreements. Exported products must have EC preferential origin and therefore, have to meet the required origin rule to qualify. The rules vary according to the product and the preferential trade agreement concerned. They require either that the product is wholly produced in the preference country or that it has been manufactured there in accordance to particular rules. Target Traders involved in exporting goods from Luxembourg to non-EU countries and willing to benefit from trade incentives. Delays The EUR 1 Certificate has a limited life span according to each arrangement, which commences from the day the proof of origin is issued. However, there can be exceptional circumstances in which presentation of the proof of origin may be accepted after the expiry of the time period. Description The EUR 1 Certificate is a document used to prove the EC preferential origin of goods that are being exported under preference. It has to be stamped prior to being dispatched to the trader’s overseas customer. Applications for EUR1 Certifcates must be addressed to the Luxembourg Customs authorities when exporting the goods. 41

When an exporter presents an EUR 1 Certificate for authorisation, the accuracy of the claim may be checked by the customs. The authorities may ask for evidence when the certificate is actually submitted in order to ensure that the origin rules have been adhered to. The customs authority may also be required to verify origin up to three years after the issue of the certificate by the receiving country. If an EUR 1 Certificate is lost, destroyed or stolen, a duplicate can be issued from the office where the original was authenticated. Legal references Commission regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 specifies the application of EUR 1 Certificate of origin.

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6 General formalities for the temporary import or export of goods to or from Luxembourg 6.1 Temporarily import or export goods to or from Luxembourg Objectives Goods imported or exported temporarily can under several conditions be partially or totally exempt of custom duties and taxes. Target Operators involved in temporary import or export of goods to or from Luxembourg. Examples of those are: | Goods imported or exported for an exhibition | Goods imported or exported for an operator to test (but not to destroy) | Sample goods to show to prospective buyers | Animals imported or exported for training/breeding/veterinary treatment or competitions The goods cannot be transformed. Description Standard procedures for temporary import or export of goods allow for partial or exemptions of custom duties and taxes. A specific procedure called ATA carnets has been approved by about 70 countries. An ATA Carnet is a book of vouchers that replaces the normal customs documentation at the time of import or export. It is used for certain temporary importations and exportations.

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6.1.1 Temporary Importation Relief Temporary importation relief generally allows operators to temporarily import goods with relief from customs duty, specific customs duty (previous Common Agricultural Policy charges), anti-dumping duty and countervailing duty. However, it does not relieve excise duties. Goods must not be processed or repaired except in the case of routine maintenance necessary to preserve them in the condition in which they were imported. Some temporary importation reliefs will require that the goods remain in overseas ownership and/or restrict the manner in which they may be used. Goods must also be re-exported within the prescribed time limits. | Operators should apply for authorisation to use temporary importation relief at the time of import in the following ways: · For a simplified authorisation by quoting the appropriate temporary importation relief CPC (Customs Procedure Code) on the SAD entry; or for certain types of goods only · By oral declaration supported by an inventory document · By declaration through any other act where declaration and authorisation is accepted to have been made by going through the green ‘nothing to declare’ channel or its equivalent All decisions relating to the granting of temporary importation relief is the responsibility of the customs officer where the goods are imported and the applications for a temporary importation relief must be addressed to the Receveur des douanes et accises of the competent office. Goods can be entered for temporary importation relief in one EU country and, staying under customs control, move to another EU country, for e.g., from exhibition to exhibition. For most importations, security (either by cash deposit or bank guarantee) equal to the full amount of duty and import VAT potentially 44

due will be required. This may be reclaimed when the goods have been re-exported and satisfactory documentary evidence can be provided. 6.1.2 ATA Carnet The ATA Carnet simplifies customs formalities at border crossings and prevents the need to provide a real or personal guarantee in the country of temporary importation. The ATA Carnet is valid for one journey covering more than one country and for multiple trips during the period of validity of the book, which is a maximum of one year. ATA carnets have a maximal value calculated according to the value of the goods. An ATA can be issued by the Espace Entreprises de la Chambre de Commerce. The Chamber of Commerce is accredited, as an organisation guaranteeing issuing, by the customs authority, which was created specifically for this purpose by the Bureau International des Chambres de Commerce (BICC). Members of the BICC ensure that in case of non-re-export of goods, covered by an ATA Carnet within the prescribed period, they pay the sums due under duties and tax. These amounts are paid to the customs authority of the country of temporary importation by the Chamber of Commerce in that country. The Chamber of Commerce guarantees the payment of custom duties and taxes if the operator does not re-import the good in the delays (usually 1 year) and under the conditions allowed by the ATA Carnet. Before the transport of goods, the operator must go to the Customs office closest to the departure point in order for the Customs to check the goods and affix identifications marks or visas. The ATA Carnet must be stamped by the customs offices each time the goods cross a frontier. 45

The ATA carnet system is operated worldwide under the ATA and Istanbul conventions. Information about the countries where the ATA carnet is valid and the conditions under which it can be used can be requested from the Chamber of Commerce. For further information please contact the Chamber of Commerce through the following contact detail: Espace Entreprises Chambre de Commerce 7, rue Alcide de Gasperi L-2981 Luxembourg Tel: (+352)42 39 39 330 E-mail: [email protected] http://www.cc.lu/service_cdc.php?form_services=10 Legal references Council Regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93 lay down provisions for the implementation of temporary importation relief. Convention relative à l’admission temporaire du 26 juin 1990 (convention d’Istanbul).

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7 Transit of goods During transportation, goods can transit through one or more territories with a specific status. “Transit is a customs facility available to operators who move goods across borders or territories without paying the charges due in principle when the goods enter (or leave) the territory thus requiring only one (final) customs formality.” European Commission Transit manual TAXUD/801/2004 http://ec.europa.eu/taxation_customs/resources/documents/ customs/procedural_aspects/transit/common_community/ transit_manual_en.pdf 7.1 Declaring the transit of goods Objective The international transit must follow a procedure of transit declaration. International transit is the transit of goods from, towards or through a non EU country. Intracommunity goods benefit from free circulation. Transiting European goods within the EC is thus not concerned with any specific transit declaration. Target Operators, shipping companies and cargo handling agents in all port sectors (containers, general cargo, dry bulk, liquid bulk) involved in the international transportation of goods. Description The transit procedures simplifies border crossing. Customs verify appropriate documents and put the goods under seals and lock until the customs office of the destination country verifies again documents and seals and releases the goods.

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A guarantee is usually required in case the goods do not follow the transit process and are subsequently considered subject to custom duties and taxes. The transit declaration is the customs declaration for allowing goods to be placed under the transit procedure. In respect of special regulations that might apply in Luxembourg during the transit declaration, some documents such as the serial number of the T5 177 control copy, the export licence or permit number, the data required under veterinary and phytosanitary regulations and the bill of lading number need to be produced. Some goods are subject to a licence for transit, for instance dualuse goods and weapons. The transit declaration can use either the SAD document in paper format. 7.1.1 Filling the Single Administrative Document (SAD) The Single Administrative Document (SAD), is used in the European Union (EU), Switzerland, Norway and Iceland to declare transits. Transit details are usually collected through the submission of this document to the custom authority. The document covers goods placed under customs procedures (export, import, transit where the new computerised transit system is not yet used, warehouses, temporary import, inward and outward processing, etc.) irrespective of the mode of transport used. The form contains 54 boxes, not all of them need to be completed. Commodity Code is the most important requirement for SAD. SAD comprises a set of eight copies; each of which is used for a specific purpose.

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In particular, copies 1, 4 and 5 are used for transit: | 1st copy retained by the EU member state/country where the export or transit formalities are carried out

| 4th copy either retained at the destination office of the transit operation or constitutes the T2L document serving to attest the Community status of the goods

| 5th copy constitutes the return copy for the transit procedure Transit declarations shall be drawn up in one of the official languages of the contracting parties which is acceptable to the competent authorities of the country of departure. During the transit declaration loading lists may be used as the descriptive part of the SAD. They must contain columns set out in the following order and bearing the following headings: | Serial number | Marks, numbers, number and kind of packages | Description of goods | Country of import | Gross mass in kilograms | Reserved for the administration The office of departure will enter the registration number on the loading list. This number will be the same as the registration number of the SAD to which it relates. 7.2 Declaring the Community transit of goods Objective The community transit simplifies the transit procedures between the EU and territories benefiting from commercial agreements.

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Target Community transit procedures include two types of transits: | T1 (external community transit) applies to non community goods transiting between EFTA (European Free Trade Association or AELE including Island, Switzerland, Norway and Lichtenstein) or San Marin or Andorre and the EU. | T2 (internal community transit) applies to goods transiting between DOM (Départements d’Outre Mer), between DOMs and the EU and between 2 EU territories if the goods transit through an EFTA member. Description The procedure can only be performed by means of New Computerized transit system (NCTS). NCTS is a system which makes digital the community transit procedures (T1 and T2) for the transit of non European goods on the EU territory and the transit of goods between the EU and EFTA countries. In NCTS, the transit documents (which in the paper procedure used to be completed with the SAD) are replaced by digital documents between the departure office, the transit offices and the arrival office via the European Commission network. In Luxemburg, the transfer of digital data to NCTS can be performed using one of the following tools : | Via PLDA [link to the PLDA part] http://www.do.etat.lu/edouanes/plda/index.htm; Via the secured Web server of the Directorate of Customs and Excise (Direction des douanes et accises). Both consignor and consignee authorized to use the simplified declaration can use the NCTS simplified procedure.

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7.3 Applying for a Transport International Routier (TIR) Carnet for the transit of goods between community and non-community countries Objective Transport International Routier is an international convention that allows goods to move across one or more international borders with minimum customs interference. Target Transit procedures between the EU and countries outside the EU can be performed with the TIR (international Road Transit or Transport international routier) procedure if the countries are signatories of the TIR convention (http://www.unece.org/trans/ bcf/tir/system/tir-system-countries.htm). The TIR Carnets are meant to simplify formalities for operators

involved in moving goods essentially by road between an EU Member State and a third country, or between two EU member states provided that the goods transit through a third country. The TIF (Transport international ferroviaire) is a simplified TIR procedure. Railway transportation companies take the responsibility for the transportation of goods across territories. Description Transport International Routier can be operated in over 50 countries (http://www.unece.org/trans/bcf/tir/system/tir-systemcountries.htm), all of which have signed the Convention on the International Transport of Goods, under cover of Transport International Routier carnets. Goods that are moved under Transport International Routier can pass to and/or through these countries with any customs duties and other taxes under suspension and without the need for unloading/reloading at international frontiers.

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A TIR transport may involve up to four offices of departure and destination. For the purposes of the TIR procedure, the customs territory of the Community is considered as forming a single territory. There are five main principles that comprise the Transport International Routier system: | Access to the system is controlled by national guarantee associations and customs authorities. | The goods must be listed on, and accompanied by, an internationally recognised document, the Transport International Routier Carnet. The carnet is taken into use in the country of departure and serves as the control document in the countries of departure, transit and destination. | The duties and taxes at risk are covered by an internationally valid guarantee. | The goods must travel in approved secure vehicles and containers. | Customs control measures taken in the country of departure should be accepted by the countries of transit and destination. The customs office of departure/entry detaches a voucher No. 1 from the TIR carnet. The customs office of destination/exit detaches Voucher No. 2 and returns it to the customs office of departure or to a central customs office for matching up with voucher No.1. The TIR operation is discharged. A set of Vouchers No.1 and 2 is used for each additional customs office of departure or destination. Transit manual http://ec.europa.eu/taxation_customs/resources/documents/ customs/procedural_aspects/transit/common_community/ transit_manual_en.pdf

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The “Federation Royale Belge des Transporteurs (FEBETRA)“, established under the law of the Union Economique BelgoLuxembourgeoise (UEBL), has the legal authority to issue the TIR Carnet. Contract details for the FEBETRA are available below: TIR ET DOUANE Tel: +32(0)2/421.51.87 e-mail: [email protected] http://www.febetra.be/fr/tir.php Forms SAD form: http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/index_en.htm Legal references The legal sources for the standard transit declaration procedure using the SAD are included in the EU common transit convention. The Transport International Routier Convention 1975 was approved by Council Regulation (EEC) No 2112/78 of 25 July 1978 and came into effect in the EC on 20 June 1983. Transport International Routier details Detailed information regarding the Transport International Routier convention and carnet can be found on the TIR website. The “Federation Royale Belge des Transporteurs (FEBTRA)“, established under the law of the Union Economique Belgo Luxembourgeoise (UEBL), is the authority that issues the TIR Carnet. For further information please contact FEBTRA through the following contact detail: FEBETRA Nationale Rue de l’Entrepôt 5a 1020 Bruxelles Tel: +32 (0)2 425 68 00 | Fax: +32 (0)2 425 05 68 53

Transit declaration details For further information regarding the transit declaration and its latest updates with respect to the Luxembourgish law please refer to the websites: http://www.do.etat.lu/douanes/dau/ http://www.do.etat.lu/douanes/ncts/index.htm European references | The Eur-export Website: http://www.eur-export.com/anglais/ http://www.eur-export.com/francais/apptheo/logistique/ douane/transit.htm | Documentation on European transit procedures: “Nouveaux systèmes de transit douanier pour l’Europe”, Luxembourg: Office des publications officielles des Communautés européennes, 2001 http://ec.europa.eu/taxation_customs/resources/documents/annex_I_transit_brochure_fr.pdf | «Transit manual» TAXUD/801/2004: http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/transit/common_community/transit_manual_en.pdf

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8 Appendix: Useful Contacts | Directorate of Customs and Excise · Address: BP1605, L-1016, Luxembourg · Website: http://www.do.etat.lu/direction.htm | Inspectorate of Customs and Excise · Website: http://www.do.etat.lu/inspections.htm | Customs and Excise Off ice - Luxembourg · Website: http://www.do.etat.lu/bureaux.htm | Other Departments of Customs and Excise - Luxembourg · Website: http://www.do.etat.lu/diversadr.htm | Customs and Excise Off ice - Belgium · Website: http://fiscus.fgov.be/interfdanl/fr/index.htm | Customs and Excise - International Off ice (OMD) · Website: http://www.wcoomd.org/fr/ | Licensing Off ice Website http://www.eco.public.lu/attributions/office_licences/ Address: 21, rue Philippe II, L-2340 Luxembourg Fax: (+352)466138 | European Commission · Website: http://ec.europa.eu/taxation_customs/index_fr.htm

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Chamber of Commerce Espace Entreprises | Chambre de Commerce Website: http://www.cc.lu/index.php?page=13 7, rue Alcide de Gasperi L-2981 Luxembourg Tel: (+352)42 39 39 330 E-mail: [email protected] http://www.cc.lu/service_cdc.php?form_services=10 Helpdesk REACH CRTE Website: http://www.reach.lu/ 66, rue de Luxembourg BP 144 | L-4002 Esch-Sur-Alzette Tel: (+352)42 59 91-600 Fax: (+352)42 59 91-555 E-mail: [email protected]

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9 Disclaimer The Government of the Grand Duchy of Luxembourg declines all responsibility regarding the use of information featured in this document. The contents are provided for information purposes only. They contain information which is not necessarily complete, exhaustive, precise or up to date. In the event of discrepancies between the texts of this publication and the original documents, the original documents as officially published shall apply. This publication may refer to external sites over which the Government of the Grand Duchy of Luxembourg has no control and for which it declines all responsibility.

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OCTOBER 2009

Luxembourg for Business 19-21 Boulevard Royal L-2914 Luxembourg Grand Duchy of Luxembourg [email protected]

2www.luxembourgforbusiness.lu