Quick facts
Declare cash
You must declare cash / bearer instruments ≥ €10,000. → Declaration form
VAT refunds
Non-EU residents only • min €74/invoice • goods unused & exported ≤ 90 days • refunds to card (no cash at LUX).
Customs desk
Terminal A — Level 0
Tel: +352 2464 8800
Email: [email protected]
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Passenger Allowances
When you arrive in Luxembourg, you must declare transported goods and pay any applicable duties and taxes. You may benefit from exemptions (“franchises”) as shown below.
| Category | Franchise (duty/tax-free) |
|---|---|
| Tobacco | 200 cigarettes or 100 cigarillos or 50 cigars or 250 g tobacco. |
| Alcohol | Total of 1 L spirits >22% vol or 2 L alcohol ≤22% vol Plus 4 L still wine and up to 16 L beer (TVA/excise only). |
| Other goods (air/sea) | Value up to €430 per person (air/sea travellers). Other travellers: up to €300. |
| Age rules | Under 17: no tobacco or alcohol under franchise. Under 15: value franchise reduced to €175. |
Proportional mixing allowed within a category (e.g., half of cigarette allowance may be used for cigarillos).
| Category | Indicative thresholds |
|---|---|
| Tobacco | Cigarettes 800 • Cigarillos 400 • Cigars 200 • Smoking tobacco 1 kg. |
| Alcohol | Spirits 10 L • Intermediate products 20 L • Wine 90 L (max 60 L sparkling) • Beer 110 L. |
| Notes | These are typical quantities for personal use moving within the EU. Commercial quantities may still be liable to duty/controls. |
Declarative Obligation
- When: On entry to or exit from Luxembourg (intra-EU or extra-EU movements).
- Who: Any adult, regardless of residence/nationality, including when carrying or sending funds on behalf of a third party (person or company). Minors declare via parents/guardians; adults under guardianship via their legal representative.
- Threshold: Declare cash and bearer instruments ≥ €10,000 (or equivalent).
- What to declare: cash/coins; negotiable instruments payable to bearer (incl. traveller’s cheques); negotiable instruments endorsed without restriction or to a fictitious beneficiary; incomplete instruments (signed, beneficiary blank); and highly liquid stores of value such as gold ≥90% (ingots, nuggets).
Download official cash-declaration form (PDF) or read the full rules on Luxembourg Customs.
Information based on age
Minors
Minors make the declaration through parents or legal guardians. Individuals with mental incapacity and adults under guardianship declare via their legal representative.
Adults
Any adult—regardless of residence or nationality—who carries or sends cash for their own account or for a third party (individual or company) is subject to the declarative obligation.
Tax and VAT Refund
VAT on purchases can be refunded if the following conditions are met:
Tax Refund Procedure:
Before travel
Ask the retailer for a completed Tax-Free form and keep the original invoice (min €74 per invoice).
At the airport (before check-in if needed)
Present the unused goods, original receipts and the Tax-Free form to Customs to receive the stamp.
After stamp
Submit the stamped form to the refund partner (in-person or electronically) to request refund.
Refund timing
Refunds are normally credited to your credit card within a few weeks. Cash refunds are not available at LUX.
At Luxembourg Airport the customs desk for stamping is located in Terminal A — Level 0 (Arrivals). Please present the unused goods and original receipts to customs at that desk to obtain the stamp required for VAT refund. VAT refund (détaxe) — guidance
Official information & contacts
- Cash declaration — rules & form
- Franchises/allowances (overview) | Intra-EU guidance
- Luxembourg Customs homepage
Airport customs desk (Luxembourg Airport)
Customs office — Terminal A, Level 0 (Arrivals) · Tel: +352 2464 8800 · Email: [email protected]
Administration des douanes et accises (HQ)
22 rue de Bitbourg, L-1273 Luxembourg — BP 1605, L-1016 Luxembourg
Tel: +352 2818 2818
