The glossary to understand and take action

Customs and Excise Administration (ADA)

The Customs and Excise Administration is involved, in particular, in customs formalities and excise duties in Luxembourg. Companies importing or exporting goods must identify the procedures applicable to their flows.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

Transactions with a third country do not follow the same procedures as intra-Community movements. The EORI number identifies the operator for customs purposes; its validity must be checked.

In your file

When to contact them and what to prepare

Before the first shipment, specify the nature of the goods, their origin, their value and the role of each party. The use of a customs representative must be properly governed. A commercial invoice alone does not constitute the entire customs file. Products subject to excise duties or restrictions require additional analysis.

A scenario to help you understand

Educational example

A company imports equipment from a non-EU country. It checks its EORI and prepares the required data with its customs representative.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier l’identification douanière
  • Décrire les marchandises et leur origine
  • Clarifier la représentation

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

EORI numberThe EORI number identifies an economic operator in dealings with the customs authorities of the European Union. It is useful for companies carrying out customs operations, in particular with third countries.Customs declarationA customs declaration provides information on the goods and the procedure requested in an operation subject to customs. It is based in particular on their nature, value, origin and the parties to the transaction.IntrastatA system for the statistical collection of trade in goods between Member States of the European Union.ILNAS — standardisation and product safetyILNAS is the Luxembourg administration responsible for standardisation, accreditation, and product and service safety and quality missions. Its role is particularly relevant to businesses that place products on the market.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.

Put it into practice

Explore further with our guides

Practical guideIntrastat: organising data on trade in goods

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.