The glossary to understand and take action

Customs declaration

A 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.

Démarche et formalité · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

What is this process for?

The invoice is one document in the file, without necessarily containing all the required data. Duties, import VAT and restrictions depend on the transaction and the products.

In your file

How to prepare the process

Before dispatch, agree with the representative who provides and checks the data. Reconcile product references, transport documents and commercial supporting documents. Retain the declaration and processing documents for accounting and inspections. Corrections must be made through the appropriate procedure, without merely changing the internal document.

A scenario to help you understand

Educational example

An importer prepares a technical description of its products to avoid a declaration based on an overly vague commercial description.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Décrire précisément les marchandises
  • Vérifier valeur et origine
  • Conserver la déclaration traitée

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 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.Accounting documentAn accounting document is a document that substantiates a transaction: an invoice, statement, contract or other evidence appropriate to its nature.Office du Ducroire (ODL)The Office du Ducroire supports the international development of Luxembourg businesses, notably through insurance solutions and support for promotion abroad, subject to its conditions.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.IntrastatA system for the statistical collection of trade in goods between Member States of the European Union.

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.