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  1. VAT online services

    The procedures outlined below require user identification via a reliable electronic certificate (Luxtrust business certificate). Companies that need

  2. VAT regulation

    European regulation is essentially European Directives, the most important of which is Directive 2006/112/CE. The European Commission provides

  3. Medical devices

    Medical device means any instrument, apparatus, appliance, software, implant, reagent, material or other article, intended by the manufacturer to be

  4. Certificate of preferential origin

    Certificate of preferential origin Preferential origin allows goods to benefit from reduced or nil customs duties when they are imported from third

  5. Declarant

    Person lodging a customs declaration in his or her own name or the person in whose name such a declaration is lodged.

  6. Restricted trading

    Some products are subject to restrictions due to their sensitive or hazardous nature. To get help following the procedures necessary for a specific

  7. CITES Permit

    The CITES permit or certificate is a document accompanying imports, exports and re-exports of products from species protected by the CITES Convention

  8. Export of goods

    Sending goods from a Member State of the European Union (EU) to a non-EU country.

  9. Dangerous goods

    Dangerous goods are substances, objects, solutions, mixtures, preparations, and wastes that present a risk for health, safety, goods or the

  10. Common Entry Document (CED)

    Common Entry Document (CED) The Common Entry Document (CED) is a form that must be completed by importers in the TRACES system to give prior

  11. Margin scheme

    VAT arrangement that consists in computing VAT due on the basis of the margin generated by the seller, instead of using the full transaction value.

  12. Drug precursors

    Some chemical substances legitimately used in manufacturing a large range of products are called “drug precursors” since their use can be diverted for

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