Overview of Austrian customs import and export taxes and fees

Overview
Whether you are an individual or a business entity importing goods into Austria (from countries outside the EU), you must pay import duties and taxes. Import duties and taxes are all calculated based on the freight value, i.e. the cost, insurance and freight (CIF).

Tariffs
Austria's tariff rates generally range from 0% (such as books) to 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles, are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.

Value-added tax（VAT）
The standard VAT rate in Austria is 20%, and certain goods such as books enjoy a preferential VAT rate of 10%. VAT = VAT rate × (CIF price + import tariff).

Standard Tax Threshold
Austria has a Standard Tax Threshold.Imports with a value of no more than 150 euros (FOB) are exempt from tariffs; imports with a value of no more than 22 euros (FOB) are exempt from value-added tax; and imports with a total value of no more than 10 euros (FOB) are exempt from tariffs and value-added tax.

Others
Consumption tax: a tax imposed on certain goods such as tobacco products.
Additional customs fees: a fee imposed on imported goods for the inspection, testing and testing that must be performed when passing through customs.