Custody charges consist of:
- charges specifically disbursed by the Consignment Office for the custody of the consignment in question, taken into account at the time of their withholding;
- a lump sum, covering charges not specifically attributable to a consignment, as well as the charges of the Consignment Office, equal to 1% per year of the book value of the consigned assets, established in accordance with paragraphs (3) and (4) of article 2 of the 4 February 2000 Grand-Ducal regulation establishing the accounting rules of the Consignment Office bookkeeping and the rates of the consignment tax. This lump sum is calculated at the rate of one twelfth for each month of custody and is accounted on the first day of the month. The month of issuance of the receipt is free of custody charges. However, irrespective of the duration of the custody, the charges due for the lump sum cannot be inferior to the amount calculated for one month.