Customs in Austria
- Import Procedures
- Imported goods are to be declared to the customs. A Single Administrative Document or SAD is used for this purpose. The Single Administrative Document (SAD) may be submitted to the Austrian Customs Administration through physical means or through an electronic declaration. For more information click here Hauptzollamt Wien (Central Customs Office, Vienna.
- Specific Import Procedures
- Simplified declaration system applies on shipments of commercial samples or gifts below 45 EURO and/or negligible value shipments below 22 EURO and provides Duty and Tax relief. Import of tobacco, drugs, medicines, weapons and their parts, strategic materials and their parts require special licenses.
- Importing Samples
- Goods that are used as and which qualify as samples are eligible for duty-free entry. In order to qualify, they are of negligible value (EUR 45 or less), They will be consumed or destroyed during demonstration and are packaged and properly marked in a manner which precludes their being used as other than samples. (i.e. foodstuffs, non-alcoholic beverages, perfumes and chemical products). There should not be more than one sample of each style or quality in a consignment.
Customs Duties and Taxes on Imports
- Average Customs Duty (Excluding Agricultural Products)
- Products Having a Higher Customs Tariff
- Relatively high tariffs apply to fruits and vegetables, processed products, cereals and rice, textile, alcohol sugar, tobacco, passenger cars, office machines and certain kinds of shoes and special motor vehicles.
- Preferential Rates
- The average EU tariff level for manufactured goods is relatively low at 3.5%.
- Customs Classification
- Austria uses a harmonized customs system.
- Method of Calculation of Duties
Since the first of January 1993, the European Union, of which Austria is part, has been a single market, without any customs barriers, which ensures free circulation of goods. On May, 1st of 2004, ten "candidate countries" became new members of the European Union: Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, the Slovak Republic, and Slovenia. Trade within the European Union is totally free from customs duties, provided that the merchandises' country of origin is one of the 25 European Union Member States. Nevertheless, when introducing merchandises into Austria, exporters shall fill in an intrastat declaration.
When the country of origin of the merchandises which are exported to Austria is not part of the European Union, customs duties are calculated Ad valorem on the CIF value of the goods, in accordance with the Common Customs Tariff (CCT).
The duties for non-European countries are relatively low, especially for manufactured goods (4.2% on average for the general rate), however textile, clothing items (high duties and quota system) and food-processing industry sectors (average duties of a 17.3% and numerous tariff quotas, PAC) still know protective measures.
In order to get exhaustive regulations and customs tariffs rates regarding their products, exporters shall refer to the TARIC code and its database, which includes all applicable customs duties and all customs trade policy measures for all the goods.
Moreover, many bilateral and multilateral agreements have been signed by the European Union, in order to define specific customs duties with the following countries:
- Customs agreements with Australia, Canada, United States, Mexico and South Korea.
- The EU-EFTA (European Free Trade Association) Agreement was signed in 1972 with Iceland, Liechtenstein, Norway and Switzerland.
- Free trade agreements with Bulgaria and Romania that joined European Union in 2007.
- Mediterranean Agreements, concerning: Turkey, Israel, Jordan, Morocco, Palestinian Authority, Tunisia, Egypt, Lebanon and Syria.
- The ACP agreements, with 95% of the tariff lines with a 0% rate for developing countries in Africa, Caribbean Islands and Pacific. The Cotonou Agreement, signed in the year 2000, defines the new EU-ACP partnership.
- The Generalised System of Preferences (GSP): 54% of the tariff lines are at 0% for developing countries outside the ACP framework.
To get an exhaustive list of the foreign trade agreements of the European Union, click here.
To get further information on customs policies in the European Union, please check the exhaustive report by the European Commission.
- Method of Payment of Customs Duties
- For details visit Central Customs Office
- Import Taxes (Excluding Consumer Taxes)
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