Luxembourg
Use of customs brokers
Articles 127 to 137 of Chapter XIV of Customs and Excise Law
page 62
http://data.legilux.public.lu/file/eli-etat-leg-recueil-douanes_accises-20171023-fr-pdf.pdf
Page 85
http://data.legilux.public.lu/file/eli-etat-leg-recueil-douanes_accises-20171023-fr-pdf.pdf