Key facts
- Currency
- Euro (EUR)
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- European Union
- Last updated
- 11 October 2026
Summary
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Luxembourg worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Luxembourg applies the European Union customs tariff because it is in a customs union with the European Union. Luxembourg uses the euro (EUR).
Currency and customs tariff
Luxembourg uses the euro (EUR).
Luxembourg applies the European Union customs tariff because it is in a customs union with the European Union.
De minimis in Luxembourg
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Luxembourg worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
The newest release on this page, the de minimis thresholds for Luxembourg, went live on border.bot on 11 October 2026.
Frequently asked questions
What currency does Luxembourg use for customs?
Luxembourg uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the de minimis threshold in Luxembourg?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Luxembourg worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Does the €3 flat duty on low-value consignments apply in Luxembourg?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Luxembourg worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Which customs tariff does Luxembourg use?
Luxembourg applies the European Union customs tariff because it is in a customs union with the European Union.
Sources and updates
The de minimis thresholds for Luxembourg come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.