Credit: Luxembourg Customs and Excise Administration
On Wednesday 10 June 2026, Luxembourg’s Customs and Excise Administration communicated a reminder to the public that from Wednesday 1 July 2026, purchases from outside the European Union under the value €150, made by private individuals, will be subject to a flat-rate customs duty of €3 per item, by type.
The Customs and Excise Administration detailed that this flat-rate customs duty is set uniformly across the Member States of the European Union, including Luxembourg, at €3 per type of imported item.
In addition to this flat-rate customs duty, Luxembourg VAT will be payable when the goods are released for consumption in Luxembourg.
The Customs and Excise Administration has detailed two examples of how the rule change will apply to consumers’ online purchases which originate from outside the EU:
Example 1
Where a package consists of a €5 t-shirt, a €10 pair of jeans and a €10 pair of shoes, the total value of the shipment is €25 and the €3 flat duty is applicable for each type of product, resulting in €9 in tariffs being applied.
Example 2
Where a package consists of one €5 t-shirt and two €10 pairs of jeans, the total value of the shipment is €25. However, as there are only two different types of items in the package, only €6 in tariffs will be applied.
In relation to VAT, this is either paid directly to the online seller or is payable upon importation.
