Moving to Luxembourg: Customs Exemptions and Importing Personal Belongings

Are you planning to move to Luxembourg? If you’re relocating from abroad, you may need to arrange for the import of your furniture, personal belongings, and, if applicable, your vehicle.

However, the procedures you need to follow differ depending on whether you are arriving from another European Union country or from a country outside the European Union. In certain situations, you may be eligible for an exemption from duties and VAT when changing your place of residence, provided you comply with the rules set forth in customs regulations.

This page explains the principles of the relocation exemption, the items covered, the documents you need to prepare, and the steps to take before your belongings arrive in Luxembourg.

To organize your entire move, also consult our comprehensive checklist of steps to take before and after your move to Luxembourg.

Before preparing your inventory or booking an international moving company, it’s essential to determine which rules apply to your situation.

Moving to Luxembourg: Do the rules vary depending on your country of origin?

The answer is no. The formalities depend mainly on your country of origin. This distinction is crucial, as it determines whether you’ll need to complete customs procedures and whether you’re eligible for a duty and VAT exemption.

This distinction between moves from within the European Union and those from a third country is often a source of confusion. However, it determines all the administrative procedures that will follow.

You are moving from another European Union country

If you are moving to Luxembourg from France, Belgium, Germany, or any other European Union member state, your personal belongings are covered by the principle of the free movement of goods.

Therefore, you generally do not have to complete the same customs formalities as someone arriving from a country outside the European Union.

However, certain administrative procedures are still required after you settle in, including registering your residence, as well as the formalities related to your vehicle if you choose to import it.

Find all these steps in our checklist for settling in Luxembourg.

You are moving from a country outside the European Union

If your current residence is outside the European Union, the importation of your personal belongings is subject to the customs rules applicable to third countries.

In this situation, however, you may be eligible for an exemption from duties and VAT if your move constitutes a genuine transfer of residence and the conditions set forth in the regulations are met.

The exemption does not apply automatically. You must be able to prove your change of residence and provide the supporting documents requested by the authorities.

What is the customs exemption for moving?

The moving exemption is a provision that allows you, under certain conditions, to import your personal belongings without paying the customs duties and VAT normally applicable when they enter the customs territory of the European Union.

Its purpose is to facilitate the relocation of individuals who are permanently moving to Luxembourg, without penalizing them financially when they import the goods they already use in their daily lives.

The exemption may apply, in particular, to:

• the furniture in your home;
• your clothing and personal effects;
• household appliances;
• equipment intended for family use;
• certain recreational items;
• as well as your personal vehicle, provided the applicable conditions are met.

However, this exemption does not mean that all formalities are waived. You must still provide the necessary documentation to establish your eligibility for the exemption and comply with applicable customs procedures.

The key question, therefore, is whether you meet the conditions required to qualify for this exemption. These conditions relate in particular to your place of residence prior to the move, the intended use of your goods, and the import deadlines.

What requirements must be met to qualify for the moving exemption?

The moving exemption is not granted automatically. To qualify for exemption from customs duties and, where applicable, VAT, several conditions must be met. These conditions are designed to ensure that the move constitutes a genuine change of residence and not an importation for commercial purposes.

Customs authorities may request various supporting documents to verify your situation. It is therefore recommended that you prepare your documentation before shipping your belongings.

You are genuinely relocating your residence to Luxembourg

The duty exemption is reserved for individuals who are permanently leaving their country of residence to settle in Luxembourg.

You must be able to demonstrate this change of residence using, for example, documents such as:

• an employment contract;
• a lease or deed of purchase for a residence;
• a certificate of residence;
• a certificate of change of residence, if available;
• any other document proving your permanent residence.

A temporary residence or a mere short-term stay generally does not qualify you for this exemption.

Your belongings must be for personal use

The duty-free allowance applies to goods you were already using in your daily life prior to your move.

It does not apply to goods purchased for the purpose of being imported into Luxembourg for resale or use in a commercial activity.

The authorities may, in particular, verify:

• how long you have owned the goods;
• their personal use prior to the move;
• whether they are consistent with the composition of your household;
• their quantity.

The items must be imported as part of the move

Personal effects must be transported as part of your change of residence and within the timeframes specified by regulations.

Depending on your arrangements, they may sometimes be shipped in multiple shipments, provided that the corresponding paperwork is properly prepared.

Carefully keep the documents provided by your moving company or carrier, as they may be requested during inspections.

Imported goods may not be resold immediately

Goods admitted duty-free are intended for your personal use after you have settled in Luxembourg.

Therefore, they generally cannot be sold, lent, rented, or freely transferred immediately after importation. An early transfer may result in the payment of duties and taxes from which you were previously exempt.

Once these conditions are met, you should verify which goods are actually eligible for the exemption.

Which goods can be imported duty-free into Luxembourg?

The duty-free allowance primarily applies to goods intended for your daily life after you settle in Luxembourg.

These are items you already owned and used personally before your move.

Your furniture and household items

Furniture and household items intended for your home constitute the most common category.

• tables and chairs;
• beds and bedding;
• closets and storage units;
• sofas;
• office furniture;
• small furniture;
• kitchen appliances;
• household appliances;
• dishes;
• household linens.

Your personal belongings

Your personal belongings may also be affected, including:

• clothing;
• shoes;
• books;
• decorative items;
• personal computer equipment;
• audiovisual equipment;
• toys;
• sports equipment;
• musical instruments;
• bicycles.

Your personal vehicle

Your personal car may also be eligible for duty-free import if the conditions for a change of residence are met.

This exemption applies only to its importation into the customs territory. The administrative procedures required to drive the vehicle in Luxembourg on a long-term basis are separate.

You will then need to complete the formalities for registering it in Luxembourg.

If you’re still undecided about whether to import your vehicle or buy one locally, check out our article: Importing a Car to Luxembourg: Should You Bring Your Own Vehicle?

To learn about all the administrative steps involved in registration, see our guide: How to Register a Vehicle in Luxembourg?

Personal Belongings Subject to Specific Import Rules

Specific regulations apply to certain categories of goods. This is particularly the case for certain regulated products, weapons, excise-taxable goods, certain foodstuffs, and protected animal and plant species.

Before planning your move, check the applicable rules if you’re transporting specific items.

In addition to the inventory, several documents must be provided to verify your change of residence and the importation of your belongings.

Documents to Prepare Before Importing Your Belongings into Luxembourg

Preparing a complete set of documents before departure helps minimize delays at customs and facilitates communication with your moving company, carrier, or the relevant authorities.

The most important document, however, is your inventory. The more detailed it is, the easier it will be to process your case. You should therefore pay special attention to how you prepare it.

How do you prepare an inventory of your belongings before moving to Luxembourg?

The inventory is one of the most important documents for your international move. It allows customs authorities to identify the goods you are importing and facilitates the carrier’s work as well as the processing of your case.

An accurate inventory minimizes requests for additional information and reduces the risk of delays during customs clearance.

Clearly describe the contents of each box

Avoid overly general descriptions such as “personal effects” or “miscellaneous items.” Opt for simple yet sufficiently specific labels.

For example:

• Books and personal documents;
• Winter clothing;
• Dishes and kitchen utensils;
• Small appliances;
• Children's toys;
• Personal computer equipment;
• Household linens.

This method makes it easier to identify your belongings without having to list each item individually.

Number your boxes

Assign a number to each box or package and include that number in your inventory.

This approach has several advantages:

• easily locate a box upon arrival;
• verify that the entire move has arrived;
• facilitate any necessary inspections;
• simplify communication with the moving company.

Keep receipts for your valuable items

For items of significant value, it is advisable to keep invoices, certificates, or photographs to prove ownership.

This may include:

• jewelry;
• works of art;
• cameras;
• high-end computer equipment;
• musical instruments;
• private collections.

These documents may also be useful when dealing with your insurance company in the event of loss or damage during transport.

How to insure your valuables in Luxembourg?

Example of a simplified inventory

Once your inventory is ready, you can arrange for the import of your belongings with your moving company or carrier.

How does the import process work?

Every move has its own unique aspects, but the process is generally similar.

Using an international moving company experienced with customs formalities can greatly simplify these procedures, especially when you’re moving from a country outside the European Union.

Can I import my belongings in multiple shipments?

Yes. In certain situations, your personal belongings may arrive in Luxembourg in multiple shipments.

This may be the case when:

• you travel first with a few personal belongings;
• your furniture is shipped later by truck or sea container;
• some items are temporarily stored;
• you move in several stages.

This arrangement is common for work-related relocations.

If multiple shipments are planned, inform your moving company and check the applicable procedures with the relevant authorities to ensure that each shipment can be properly identified.

If your move also includes a car, the procedures are slightly different. Under certain conditions, the vehicle may qualify for the relocation exemption, but it will then require specific steps to be taken before it can be driven permanently in Luxembourg.

Importing Your Vehicle as Part of Your Move to Luxembourg

When you move to Luxembourg, your car may be included among the personal belongings transferred with your household. However, its importation is subject to specific rules that depend primarily on its country of origin and your residency status.

It is important to distinguish between three different procedures:

• the potential import of the vehicle as part of your move;
• customs and tax formalities, where applicable;
• the registration of the vehicle in Luxembourg, which is a separate administrative process.

This distinction is often a source of confusion. However, a vehicle may be admitted into Luxembourg without being immediately authorized to drive on a long-term basis with its foreign registration.

You are arriving with a vehicle from the European Union

If your car is registered in another European Union member state, no standard customs import procedure is required.

You will nevertheless need to complete the administrative formalities required for its registration in Luxembourg within the prescribed time limits when you transfer your residence.

These steps include, in particular, insurance, the 705 sticker (when required), a vehicle inspection depending on your situation, and applying for registration with the SNCA.

You are arriving with a vehicle from a country outside the European Union

If your vehicle comes from a country outside the customs territory of the European Union, its entry into Luxembourg may be subject to customs formalities.

In certain situations, the vehicle may qualify for the relocation exemption, provided you comply with the rules governing a change of residence and submit the required supporting documents.

The exemption applies only to the importation of the vehicle. The registration procedures must then be completed separately.

Before transporting your vehicle, make sure you have all its original documents and verify that it meets the necessary requirements for importation.

Good preparation generally helps avoid the main difficulties encountered during an international move.

Once your belongings have arrived in Luxembourg, you can finalize your move by completing the various administrative procedures related to your new residence.

FAQ: Duty-Free Allowance for Moving and Importing Personal Belongings to Luxembourg

Useful Links

• Complete Checklist for Settling in Luxembourg
• Registering Your Residence in Luxembourg
• Importing a Car to Luxembourg: Should You Bring Your Vehicle With You?
• How to register a vehicle in Luxembourg?
• Formalities Related to Your Personal Vehicle
• Foreign Driver’s Licenses in Luxembourg
• Guichet.lu – Official Information