lu.bev-cuvee.org · AS OF 2026-11-10
Luxembourg
The business-to-business (B2B) hub for beverage alcohol: the trade rulebook for beverage alcohol, country by country, each section with its official sources.
As of 2026-11-10
Market status
Licensed. Excisable-goods traders declare their activity to customs and obtain the excise-control authorisation applicable to their status.
Sources
Who can trade
Customs identification: An Economic Operators Registration and Identification (EORI) number is required for business customs operations.
Import, wholesale and distribution: Traders dealing in excise goods must declare the activity to the Customs and Excise Agency to obtain an excise-control stamp. Businesses already authorised as warehousekeepers, registered operators or specified wine producers are exempt from this separate declaration. The government guidance is marked as being updated.
An on-premises alcohol licence concerns drinking establishments; it is not evidence of wholesale authorisation. Current detailed import, duty-suspended receipt, ordinary business-permit and food-registration requirements: Not yet sourced.
Business-to-business (B2B) online sale: Specific alcohol wholesale electronic-sale permission and conditions: Not yet sourced.
Sources
- https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/economic-operators-registration-and-identification-number-eori_en
- https://guichet.public.lu/en/entreprises/commerce/biens-accises/vignette-controle-accises/biens-accises.html
- https://guichet.public.lu/en/entreprises/sectoriel/horeca/cafes/cabaretage.html
Customs and duty
Tariff headings: Beer made from malt: 2203. Wine of fresh grapes, including fortified wine and certain grape must: 2204. Other fermented beverages, including cider and qualifying mixtures: 2206. Spirits, liqueurs and other spirituous beverages: 2208.
Import duty: The European Union common customs tariff applies to third-country imports. The Integrated Tariff of the European Union (TARIC) supplies the applicable measures. Detailed classification, origin, preferences and quotas determine the duty; a four-digit heading alone does not establish the amount payable.
Excise: Beer is assessed by hectolitres and degrees Plato, with brewery-output bands. Still and sparkling wine and other qualifying fermented beverages have zero rates. Intermediate products use volume and strength bands. Spirits use pure-alcohol volume. A separate surcharge applies to specified prepared alcoholic drinks.
Territorial treatment: European Union customs and excise rules apply in Luxembourg.
Sources
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R1872
- https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-tariff-taric_en
- https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/how-does-vat-work/territorial-scope_en
- https://douanes.public.lu/content/dam/douanes/fr/accises/taux-accises-lu-01012026.pdf
Labelling
Required language(s): At least one of French, German or Luxembourgish.
Mandatory warnings: Ingredient-dependent statements apply, including relevant sweetener and aspartame warnings. A general national alcohol-health or pregnancy warning: Not yet sourced.
Alcohol strength: Beverages above 1.2% alcohol by volume declare actual alcoholic strength; wine follows sector-specific rules.
Allergens: Relevant allergens require declaration. Without an ingredient list, use “contains” followed by the allergen. Sulphur dioxide and sulphites above 10 milligrams per kilogram or litre, expressed as total sulphur dioxide, require declaration.
Origin: Wine requires provenance. Other beverages require origin where omission misleads; a stated origin can trigger primary-ingredient origin requirements.
Wine particulars: Declare the product category, protected designation or geographical indication where applicable, alcoholic strength, provenance, bottler or relevant producer/vendor, net content and sparkling-wine sugar content. Ingredient and nutrition declarations apply, with transitional treatment for wine produced before 8 December 2023. Electronic disclosure is conditional; allergens and energy remain on the physical label.
Sources
Age and sale limits
Legal purchase age: 16 for beverages and mixed drinks above 1.2% alcohol by volume; sale or free supply to younger persons is prohibited in drinking establishments, shops and public places.
Sale-hour and channel limits affecting wholesale, distribution and online fulfilment: Not yet sourced.
Sources
Protected names
Protection framework: European Union geographical-indication legislation applies. The European Commission’s legal register records protected food, wine and spirit names; protected traditional wine terms have their own register. Check the registered specification before using a protected name.
Verified example: Rioja is a protected wine name. This is an example, not an exhaustive list. Additional named spirit, beer and cider protections: Not yet sourced.
Sources
GTIN authority
Global Trade Item Number (GTIN) member organisation: GS1 Belgium & Luxembourg.
Sources
Not yet sourced
Current detailed import and duty-suspended receipt procedures; ordinary business permit and food registration; sale-hour and channel restrictions: Not yet sourced.
Wholesale electronic-sale conditions; general national alcohol-health or pregnancy warning; additional named spirit, beer and cider protections: Not yet sourced.
Library catalogue: bev-cuvee.org · this page as data: mcp.bev-cuvee.org/mcp (get_rulebook, code lu)