The following goods may be imported into Luxembourg without incurring customs duty by travellers arriving from countries outside the EU:

• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco.
• 1l of spirits or 2l of sparkling wine or 2l of dessert wine and 2l of non-sparkling wine.
• 50g of perfume and 250ml of eau de toilette.
• 500g of coffee and 200g of coffee extract.
• Other goods to the value of €175 for passengers over 15 years and €90 for passengers under 15.

Note: Alcohol and tobacco products are only available to passengers of 17 years of age or over.

Abolition of duty-free goods within the EU
On 30 June 1999, the sale of duty-free alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May 2004 and the two states that joined on 1 January 2007, these rules already apply to Cyprus and Malta. There are transitional rules in place for visitors returning to one of the original 15 EU countries from one of the other new EU countries. But for the original 15, plus Cyprus and Malta, there are no limits imposed on importing tobacco and alcohol products from one EU country to another. Travellers should note that they may be required to prove at customs that the goods purchased are for personal use only. Member states may follow the EU’s guide levels of: 10l of spirits; 20l of fortified wine; 90l of wine; 110l of beer; 800 cigarettes; 400 cigarillos; 200 cigars and 1kg of tobacco.