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Customs declaration

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Imported goods are declared on the dedicated customs platform upon their entry into the European territory. For any questions relating to customs procedures, we recommend contacting the customs authorities at: taxud@do.etat.lu

With the implementation of CBAM, this means that additional information must be provided where the declared country of origin is outside the EEA and the CN code corresponds to a CBAM good.

To clear CBAM goods through customs, it is necessary to add an authorisation number and a TARIC document code. This option is available under “Additional references” in the standard customs interface. Any attempt to declare CBAM goods without providing this information will result in an error message.

Depending on the scenario, a different code must be indicated.

The following options are available:

TARIC code	Scenario	Additional references to indicate at customs
Y128	The importer holds an authorization number	CBAM authorisation number TARIC code Y128
Y238	The importer does net hold an authorisation, exceeds the 50 tonnes threshold per year and has applied for authorisation	CBAM application number TARIC code Y238
Y137	The importer neither holds an authorisation nor has applied, but imports less than 50 tonnes per year	N/A (instead of number) TARIC code Y137
Y237	The importer imports goods produced within Europe	N/A (instead of number) TARIC document type code Y237
Y134	The importer imports goods from Büsingen, Heligoland and Livigno	N/A (instead of number) TARIC document type code Y134

Companies whose goods are placed under the inward processing procedure and whose CN code is listed in Annex I of Regulation 2023/956 must use the TARIC code Y422. This TARIC code is a reference code provided as a practical tool to support the traceability of CBAM goods that were initially placed under the inward processing procedure, when these procedures have not been directly closed and discharged through release for free circulation or re-exportation to the EEA. This TARIC document code must be declared under “Additional References”. The TARIC code Y422 must be declared in all subsequent customs declarations until the end of customs supervision for the processed goods, whether through release for free circulation or re-exportation.

For additional information, kindly refer to the customs website: https://douanes.public.lu/fr/commerce-international/cbam.html