Luxembourg applies EU duty-free rules for non-residents arriving from outside the EU: up to 1 liter of spirits (over 22% ABV) or 2 liters of wine/beer (under 22% ABV), 200 cigarettes, and personal goods up to EUR 430 (about USD 470) are duty-free. Cash of EUR 10,000 or more (about USD 10,900) must be declared. These rules apply in 2026. Note: Luxembourg's land borders with Belgium, France, and Germany are open, so random customs checks may occur.
Duty-free allowances
Alcohol
1.0 L
1 liter of spirits over 22% ABV, OR 2 liters of wine/beer (under 22% ABV). Traveller must be 18+.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,900
Any amount of EUR 10,000 or more (or equivalent in other currencies, including checks, traveler's checks, money orders) must be declared to customs upon arrival. Use the EU cash declaration form. This applies even when transiting through Luxembourg to another EU country.
Goods duty-free
$470
Personal goods (gifts, souvenirs) up to EUR 430 (approx. USD 470) are duty-free for non-residents arriving from outside the EU. Above that, duty and VAT apply on the full value. Duty rates vary by product (typically 2.5% to 12%), and VAT is 16%.
Prohibited — banned from import
Narcotics and psychotropic substances (except for medical use with a permit)
Endangered species and products (CITES-listed animals, plants, ivory, tortoiseshell)
Firearms, ammunition, and explosives (without a Luxembourgish permit)
Obscene or pornographic material (including child sexual abuse material)
Certain meats and dairy products from non-EU countries (unless meeting EU import conditions)
Restricted — allowed with a permit or declaration
Medicines containing controlled substances (must carry a prescription or medical certificate, limited to 30-day supply)
Plants, seeds, and soil (require a phytosanitary certificate from the country of origin)
Pets (dogs, cats, ferrets) must have a microchip, rabies vaccination, and an EU pet passport
Cultural goods (antiques, artworks over 50 years old) may require an export certificate from the country of origin
Drones over 250g must be registered and comply with EU drone regulations (operator ID required)
Rules worth knowing
EU Duty-Free for Non-Residents
Non-residents arriving from outside the EU get a flat EUR 430 duty-free allowance for personal goods. This is lower than the EUR 800 limit for EU residents returning from outside the EU. Keep receipts for items over EUR 150.
Cash Declaration at Land Borders
Luxembourg shares open land borders with Belgium, France, and Germany. Customs officers may conduct random checks. If you carry EUR 10,000 or more in cash or equivalent, you must declare it regardless of the border crossing.
Tobacco and Alcohol for Personal Use Only
The allowances are for personal use only. If you bring larger quantities, customs may ask for proof of personal use (e.g., wedding, party). Commercial quantities require import licenses and payment of duties.
VAT Refund for Non-Residents
Non-EU residents can claim a VAT refund (16% standard rate) on goods purchased in Luxembourg and taken out of the EU. Minimum purchase per invoice is EUR 74.50. Get a tax-free form from the retailer and have it stamped by customs at the EU exit point.
Frequently asked questions
Yes, if you are arriving from another EU country (e.g., Belgium, Germany), there is no duty-free limit for alcohol or tobacco bought in the EU for personal use. Customs uses a 'guide level' of 10 liters of spirits, 90 liters of wine, and 110 liters of beer as a threshold for personal use. Above that, you may need to prove it's for personal use.
Yes, if you are entering Luxembourg from a non-EU country and carry EUR 10,000 or more in cash (or equivalent), you must declare it even if you are just transiting to another EU country. The declaration is made at the first point of entry into the EU.
You must pay customs duty and VAT on the total value of the goods, not just the excess. For example, if you bring goods worth EUR 500, duty and VAT apply to the full EUR 500. The duty rate varies by product (typically 2.5% to 12%), and VAT is 16%.
Yes, but with restrictions. You can bring up to 2 kg of total animal products (e.g., cheese, butter, honey) and up to 5 kg of fruit, vegetables, and nuts. Meat and dairy from most non-EU countries are banned unless they meet EU import conditions. Always check the EU's 'Travelers' allowances' page.
For personal use, you can bring up to a 30-day supply of medication. If it contains controlled substances (e.g., codeine, morphine, ADHD meds), you must carry a prescription or a doctor's note in English, French, or German. For more than 30 days, you need prior authorization from the Luxembourg Ministry of Health.
Yes, if the total value of gifts exceeds EUR 430 (approx. USD 470), you must declare them and pay duty and VAT on the full value. Gifts under EUR 45 are generally exempt from duty and VAT, but the EUR 430 allowance applies to all personal goods combined.
For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with Luxembourg Customs and Excise Agency (Administration des Douanes et Accises) before travelling.