Luxembourg Customs and Excise Administration

The Customs and Excise Administration is a tax administration under the authority of the Ministry of Finance.

The activities can be broadly grouped into two main areas, namely:

• The tax component, covering the development and monitoring of laws and regulations on import, export, transit of goods and on excise duties, the collection of customs duties and excise duties as well as the control of cash movements.
• The security component covering controls in the fields of transport, public health, the environment and the right of establishment, in close collaboration with the competent ministerial departments and their respective administrations as well as the fight against drugs.