Customs for Household Goods from Luxembourg 2026: Removal Relief and Valuated Inventory

What changes in 2026: Luxembourg Douanes digital filing and EU CBAM impact

The 2026 update to the EU Union Customs Code (UCC) implementing rules and the Luxembourg Administration des Douanes et Accises continues the digitalisation of removal-of-residence procedures via MyGuichet.lu and the EU’s national single window (Janus) for customs declarations. Within the EU customs territory there is no customs declaration on a private removal – free movement applies. For moves OUT of the EU customs territory (UK, Switzerland, Norway, USA, Canada, Asia, Africa, Latin America), removal-of-residence relief at the destination eliminates duty and import VAT under conditions that mirror Council Regulation 1186/2009.

Practically: the household-goods shipment (mobilier, effets personnels) accompanying a private move is exempt from import duty and import VAT in nearly every developed destination provided it has been owned and used by the importer at least 6 months (12 months in some countries), is imported within 12 months of the move (some countries strict, others flexible), and is for personal use (not for resale within 12 months in most cases). The CBAM (Carbon Border Adjustment Mechanism) applies only to specific industrial goods (cement, iron, steel, aluminium, fertilisers, hydrogen, electricity) and does NOT apply to household removals.

Step-by-step: customs procedures for a Luxembourg-out move

1. Prepare the valuated inventory (inventaire valorise). List every item with description, quantity, condition (new/used), and approximate market value. Include photos of high-value items (electronics, art, watches, instruments). Total value typically EUR 10,000-50,000 for a family move. The inventory is a customs requirement at the destination and a critical evidence document for any insurance claim.

2. Obtain the certificat de radiation from the commune as the official residence-change evidence – see our deregistration guide. This is the cornerstone document for removal-of-residence relief. Some destinations also request a foreign commune registration certificate as proof of the new home.

3. EU intra-EU moves: free movement of goods. No customs declaration. The mover (van, container) crosses borders freely. Keep the inventory and certificat de radiation in the cab in case of spot check (rare). VAT and duty already paid in Luxembourg apply for life – no double taxation.

4. Non-EU destinations: removal-of-residence application. File the destination-country form before arrival of goods: ToR1 (UK), 18.44 (Switzerland), CBP form 3299 (USA), Form B4 (Canada), customs declaration with relief code (Norway), removal-of-residence form (Australia, NZ, Japan). The mover/freight forwarder typically handles this. Provide certificat de radiation, foreign visa/residence permit, valuated inventory, ownership evidence (purchase receipts) for major items.

Special cases: pre-arrival vs post-arrival shipment, vehicles, alcohol, art

Pre-arrival vs post-arrival shipment

Most destinations require the importer to be physically present (or have arrived recently) to claim removal relief. Goods arriving 30-90 days before the importer can be cleared on a temporary admission basis pending arrival. Goods arriving 6-12 months after the move risk losing the relief – plan timing carefully. Storage in Luxembourg or at the destination port is a common solution but adds cost.

Vehicles in the household shipment

A private vehicle moved with the household is treated separately from other household goods – see our car export guide. Different relief codes apply. Vehicles must usually be re-registered at destination within 30-90 days of import.

Alcohol, tobacco and excise goods

Reasonable household quantities of alcohol and tobacco are usually allowed under removal relief but with strict per-person limits (e.g. 110 litres beer, 90 litres wine, 10 litres spirits in many destinations) – excess is taxed at full excise. Cigars and cigarettes have stricter limits. Keep purchase receipts to evidence personal use (not resale).

Art, antiques and cultural goods

Items over 50 years old, valued over EUR 50,000, or qualifying as ’cultural goods’ under EU Regulation 116/2009 require an export licence (autorisation de sortie) from the Ministere de la Culture before leaving Luxembourg. Failure can result in confiscation. National export-of-cultural-goods regimes exist in every EU member state.

Required documents per destination type

Insurance and risk during transit

Standard removal contract liability is per-kilo (typically EUR 0.60-2.50/kg) – insufficient for a real loss. All-risk transit insurance (assurance tous risques transport) covering the valuated inventory is strongly recommended; cost typically 1-2% of declared value. Verify the policy covers war risk, strikes, riots and natural disasters for sea or air freight. Document the inventory by photo before packing – critical for any claim.

For sea freight, container loading and unloading add risk. For air freight, weight and volume restrictions push toward fewer items. For road freight within Europe, transit times are 2-7 days; for sea freight to USA/Canada 25-40 days; for sea freight to Asia 40-60 days; for air freight 5-10 days but at much higher cost.

Timeline: 90-day customs and removal plan

Day -90: Choose mover/freight forwarder; obtain quotes (Allied, Crown Worldwide, Santa Fe, Mondial Mover, AGS, etc.). Confirm destination-country relief eligibility.

Day -60: Begin sorting and packing inventory. Photograph valuables. Apply for cultural-goods export licence if required. Confirm destination customs forms with mover.

Day -30: File certificat de radiation request with commune. Schedule packing/loading day. Confirm transit insurance.

Day 0 (departure): Loading day. Receive inventory copy. Ship leaves Luxembourg or border.

Day +5 to +60 (depending on destination): Goods arrive. Customs clearance with relief code. Mover delivers to new home.

Day +90: Confirm relief was granted (no surprise duty bills). Settle final invoice with mover. Complete insurance claim if any damage.