Austrian Customs Import and Export Policy

Customs Management Regulations and Rules

【Customs Tariff】Austria applies the EU Community Customs Tariff System. The tariff table includes agreement rates, which apply to members of the World Trade Organization (WTO) and countries that have signed a Most Favored Nation Agreement with the Community. Some products (mainly food) use autonomous tariffs in the tariff table and are not subject to most-favored-nation treatment and WTO obligations. The Community Tariff Schedule for the next year is published in the EU Official Gazette at the end of October each year.

For detailed information on tariff rates, please refer to TARIC,
website: ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp

Entering the customs code of the product will display the relevant tariff rate and other relevant information, such as tariff quotas, quantitative restrictions, tariff suspensions, anti-dumping duties, countervailing duties, agricultural taxes, regulatory conditions and other foreign trade policy measures for the product. TARIC does not include VAT and consumption tax information.

【Customs preferential policies】 EU member states grant individual tariff preferential policies to developing countries, including tariff agreements and the Generalized System of Preferences (GSP) for African, Caribbean and Pacific countries, as well as reciprocal arrangements under the framework of free trade area agreements (such as European Free Trade Association (EFTA) countries, Mexico, Chile, South Africa)

TheEU Customs Codeand the Implementing Regulations of the EU Customs Codeare the basic laws and regulations for Austrian customs. Austria establishes and manages customs warehouses (i.e. duty-free zones, Zollfreizonen) based on these regulations. Goods can only be stored in such customs warehouses and cannot be processed. Stored imported goods are subject to import value-added tax when they enter the EU for circulation or are re-exported to countries outside the EU. The establishment of a customs warehouse in Austria requires approval from relevant government departments. Customs warehouses are built all over Austria, and larger logistics companies also provide customs warehouse services, such as Gebrueder Weiss, Cargo Partner, Schenker, LKW Walter and other companies.