Forwarding Norway Austria – Transport and customs clearance with Atlantis

Electronic customs declaration in Austria

In Austria, there are various types of customs declaration that can be used for the import and export of goods. The different types of customs declaration offer flexibility and enable companies to choose the procedure that best suits their needs. These customs declarations are used to declare the goods and determine the duties to be paid. Most customs declarations in Austria are preferably processed electronically.

However, electronic customs declaration also brings with it some challenges. Atlantis Customs Forwarding is always informed about all specific requirements and prerequisites of the respective declaration forms and ensures that all relevant regulations are complied with.

What types of electronic customs declaration are there in Austria?

Here are the most important types of electronic customs declarations in Austria:

• Normal customs declaration: The normal customs declaration is the standard procedure for declaring goods for free circulation, export, active and passive processing and customs warehousing. These declarations are usually processed via the e-customs system.
• Local clearance procedure (local clearance procedure in-house): The local clearance procedure allows approved companies to transfer goods directly into the procedure in their own company and to subsequently submit the customs declaration. This procedure offers flexibility and is often used by AEO companies.
• Simplified customs declaration (simplified declaration procedure): The simplified customs declaration allows for a shortened customs declaration with minimal information, followed by a supplementary customs declaration within a certain period of time. This procedure is particularly suitable for companies with regular goods traffic.
• Customs declaration by a customs agency: Companies can commission a customs agency or a freight forwarder to carry out the customs formalities on their behalf. The agencies also use the e-customs system for electronic processing.
• Individual customs declaration: For deliveries of goods that only occur occasionally, an individual customs declaration can also be submitted electronically. This is a one-time declaration without the use of special simplifications.
• Customs declaration in e-commerce (Import One-Stop Shop - IOSS): There are simplified procedures for handling the import of goods in small consignments (up to 150 euros) within the framework of the IOSS, especially for online trading.
• Automated assessment systems: Automated systems can be used to process and assess the risk of customs declarations more quickly. Such systems are integrated into e-customs and enable more efficient processing.

What are the challenges of electronic customs declarations in Austria?

The challenges of electronic customs declarations in Austria are diverse and concern technical, organizational, economic and legal aspects. Companies must be proactive and well prepared to successfully overcome these challenges.

We can professionally overcome the following challenges in electronic customs declarations in Austria for you:

• Technical challenges: The stability and availability of the e-customs system is crucial. Technical failures or maintenance work can delay the processing of customs declarations and hinder the movement of goods. In addition, the integration of the e-customs platform into the company's existing ERP and inventory management systems can be complex and costly. Seamless integration often requires individual adjustments and technical support. Furthermore, the protection of sensitive data during electronic transmission and storage is a key concern. Companies must ensure that their systems and processes meet security requirements.
• Technical and organizational challenges: Customs regulations and procedures are often complex and change regularly. Companies must continuously ensure that they have up-to-date knowledge. Using electronic customs systems requires well-trained and qualified employees. Despite electronic support, errors can occur during data entry. Correcting such errors can be time-consuming and often requires cooperation with the customs authorities.
• Economic and legal challenges: The implementation and maintenance of IT systems for electronic customs declarations can be associated with significant costs. Small and medium-sized companies in particular can face financial challenges. In addition, companies must ensure that they comply with all legal requirements and compliance specifications. This includes not only national regulations, but also EU-wide regulations.
• Cooperation and communication: Effective communication and cooperation with the customs authorities is crucial. Unclear specifications or slow response times can delay the processing of customs declarations. Companies must be able to respond quickly to changes in customs regulations or technical requirements. This requires flexible processes and effective change management.

Customs documentation in Austria

For correct and complete customs documentation in Austria, several documents and evidence must be provided and correctly maintained. These documents help the customs authorities to correctly classify the goods and ensure that all customs and tax regulations are complied with. We ensure that all employees who work with customs documents are informed about the current regulations and procedures. In addition, we have implemented internal control systems to monitor and comply with customs regulations.

Here are the essential documents and information required for customs documentation in Austria:

• Customs declaration: The import declaration or export declaration contains all essential information about the goods, the sender and recipient, and the customs clearance. This can be submitted via the electronic system e-zoll.
• Commercial Invoice: The commercial invoice contains the description of the goods with a detailed description of the imported or exported goods. It also contains information on the quantity and value of the goods and the delivery terms (Incoterms such as FOB or CIF), which specify the delivery and payment conditions.
• Freight and transport documents: The freight and transport documents are bills of lading such as sea waybills, air waybills or truck waybills (CMR) and the delivery note, which accompanies the delivery of goods and contains information about the items and quantities delivered.
• Proof of origin: The certificate of origin is a document that proves the origin of the goods. Preferential proof consists of the EUR.1, Form A or a declaration on the invoice in order to claim preferential tariff rates.
• Customs tariff number (HS code): Correct customs tariff number (Harmonized System Code) is required to determine the applicable duties and taxes.
• Value proof: The value proof contains the invoice price and thus the total cost of the goods. In addition, additional costs for transport, insurance and other related costs that are included in the customs value are listed here.
• Import permits and licenses: Special permits are required for certain goods such as food, medicines, chemicals or weapons.
• Evidence of insurance: Evidence of insurance is an insurance policy that proves that the goods are insured during transport.
• Evidence of payment: Evidence of payment consists of bank statements or payment receipts that prove payment of the goods and any customs fees.
• Import duties and customs: On the one hand, documents from the customs authorities are required (customs notice) that specify the duties and customs to be paid and, on the other hand, corresponding evidence (receipts) of the duties and taxes paid.
• AEO documentation: The AEO status (Authorized Economic Operator) includes evidence and documentation that confirms the status as an Authorized Economic Operator and enables corresponding advantages in customs clearance.
• Electronic documentation: It is necessary to use the customs authority's electronic system (e-customs system) to submit and manage customs documents. This also includes digital signatures and certificates to ensure the authenticity and integrity of the electronically submitted documents.
• Archiving: All customs documents are subject to retention requirements and must be kept in accordance with legal regulations (usually 7 years). This requires an effective filing system for storing and easily retrievable documents.

Customs tariffs, customs duties and customs taxes in Austria

When importing goods into Austria, import duties and taxes are payable. These duties vary depending on the type and value of the goods. In addition to customs duties, import sales tax and, if applicable, other special consumption taxes must also be paid. Our experts calculate the correct duties for you and make all payments on time.

What customs tariffs, customs duties and customs taxes apply to the import and export of goods in Austria?

Customs duties:

• Customs rate number (HS code): Each product has a specific HS code that determines the customs rate.
• Customs rate: The customs rate can be between 0% and several percent, depending on the product. Some goods, such as certain electronic devices or books, may be duty-free.

Import VAT (EUSt):

Customs value: The customs value includes the price of the goods, the shipping costs to the first destination in the EU and any insurance costs that may be incurred.

Tax rate:

• Here is a list of goods for which the standard VAT rate of 20% is applied when imported into Austria:
  • Electronic devices and consumer electronics
  • Clothing and shoes
  • Household appliances
  • Furniture and furnishings
  • Vehicles
  • Toys and games
  • Cosmetics and personal care products
  • Tools and building materials
  • Sports and leisure items
  • Office supplies and stationery
  • Musical instruments
  • Jewelry and accessories
  • Household goods and kitchen utensils
  • Construction and gardening supplies
• Here is a list of goods for which the reduced tax rate of 13% is applied when imported into Austria:
  • Agricultural products and services
  • Works of art and antiques
  • Accommodation services
  • Certain cultural and leisure services
• Here is a list of goods for which the reduced tax rate of 10% is applied when imported into Austria:
  • Food
  • Books and printed media
  • Agricultural products
  • Medical aids and devices
  • Passenger transport
  • Accommodation and catering
  • Cultural services and events

Excise duties:

• Mineral oil tax (MÖSt): The mineral oil tax is levied on various mineral oil products. The tax rates are per liter and vary depending on the product.
  • Petrol (super petrol): approx. 48.2 cents per liter
  • Diesel: approx. 39.7 cents per liter
  • Heating oil: approx. 8.5 cents per liter
• Tobacco tax: The tobacco tax consists of a fixed amount per unit or per unit of weight and a percentage of the retail price.
  • Cigarettes: Fixed amount: 0.175 euros per unit, percentage: 41.8% of the retail price
  • Fine-cut and pipe tobacco: Fixed amount: 140 euros per kilogram, percentage: 34% of the retail price
• Alcohol tax: The alcohol tax in Austria is calculated according to the alcohol content.
  • Beer: approx. 2.00 euros per hectoliter per degree Plato original wort content
  • Wine: Still wine: tax-free, sparkling wine: approx. 1.20 euros per liter
  • Spirits: approx. 1,200 euros per hectoliter of pure alcohol
• Coffee and tea tax: This tax is levied on coffee and tea as well as their extracts and essences.
  • Roasted coffee: 2.00 euros per kilogram
  • Instant coffee: 4.00 euros per kilogram
• Electricity tax: The electricity tax is levied on the consumption of electrical power. The electricity tax in Austria is approximately 0.015 euros per kilowatt hour (kWh)
• Natural gas tax: The natural gas tax is levied on the consumption of natural gas. The natural gas tax in Austria is approximately 0.067 euros per cubic meter
• Standard consumption tax (NoVA): The NoVA is levied when vehicles are first registered in Austria and is based on the vehicle's CO2 emissions. The tax rate is calculated based on the CO2 emissions. For passenger cars, the NoVA is 2% of the vehicle's net value for each gram of CO2 emissions that exceed the limit of 90g/km. The exact calculation formulas and rates may vary.
• Beverage packaging tax: This tax is levied in Austria on certain beverage packaging. Rates vary depending on the material and volume of the packaging.
• Air transport tax: The air transport tax is levied on airline tickets.
  • Domestic flights and short EU flights: approx. 12 euros per ticket
  • Medium distances: approx. 25 euros per ticket
  • Long distances: approx. 35 euros per ticket
• Insurance tax: The insurance tax is levied on insurance premiums.
  • Life insurance: 4% of the premium
  • Property and accident insurance: 11% of the premium

Other fees and charges: Anti-dumping duties, protective measures and environmental charges

• Anti-dumping duties: Anti-dumping duties are levied to prevent unfair competition from imported goods sold below market price. These duties are product-specific and are set by the European Commission. The amount of anti-dumping duties in Austria varies depending on the product and country of origin. It can be a fixed amount per ton or a percentage surcharge on the import price. Specific rates can be found in the respective regulations of the European Commission.
• Safeguard Measures: Safeguard measures are introduced temporarily to protect domestic industries from a sudden increase in imports that could harm those industries. These can be imposed as additional tariffs on imports above a set quota. The exact rates and quotas are also set by the European Commission.
• Environmental levies: Environmental levies are imposed on certain products that are potentially harmful to the environment in order to reduce the consumption of these products and promote environmental protection. The amount of the duties varies depending on the product and may depend on the type and quantity of the product.

Other fees and duties: Import sales tax, statistical fee, brokerage fees, control and inspection fees, customs clearance fees, packaging fees, recycling and disposal fees, fees for special customs procedures

• Statistical fee: This fee is used to collect and process statistical data on foreign trade. Usually a small percentage of the customs value, e.g. 0.1%.
• Brokerage fees: These may be incurred if a customs agent or freight forwarder is commissioned to handle customs clearance. The costs vary depending on the service provider and the scope of the service.
• Control and inspection fees: Certain goods may be subject to fees for controls and inspections by customs or other authorities.
  • Veterinary controls: For animal products and food.
  • Phytosanitary controls: For plant products.
  • Safety controls: For certain dangerous goods or safety-related products.
• Customs clearance fees: Customs clearance fees are fees charged by the customs authorities for clearing goods. The fee rate can vary and is often dependent on the value or volume of the goods.
• Packaging duties: Environmental protection duties may apply to certain types of packaging that are imported. The calculation is based on the type and quantity of packaging materials.
• Recycling and disposal fees: These fees may apply to products that are subject to take-back obligations, such as electrical appliances or batteries. The fee rate depends on the product category and the quantity.
• Fees for special customs procedures: If special customs procedures such as inward or outward processing are used, additional fees may be incurred for processing and monitoring.

Information sources for exact fees and charges:

• Federal Ministry of Finance (BMF): bmf.gv.at
• Customs authorities: zoll.gv.at
• Federal Legal Information System (RIS): ris.bka.gv.at

We take these additional charges and fees into account when planning and calculating of imports are taken into account in order to ensure an accurate cost estimate and to ensure compliance with all legal regulations.

Customs restrictions and bans in Austria

For which goods are customs restrictions and bans applicable in Austria?

Here you will find an overview of the most important categories of goods for which import and export is prohibited or restricted in order to protect safety, health, the environment and other public interests in Austria:

Prohibited goods:

• Illegal drugs and narcotics: Import and export of illegal drugs and narcotics are strictly prohibited.
• Counterfeit and piracy-prone goods: Trading in counterfeit products and goods that infringe copyright or trademark rights is prohibited. prohibited.
• Dangerous Substances: Certain dangerous chemicals and substances that pose a threat to the environment or public health are prohibited.

Restricted Goods:

• Weapons and ammunition: The import and export of weapons, ammunition and certain military goods are strictly regulated and require special permits. The Weapons Act and EU regulations regulate these restrictions.
• Medicines and medical devices: The import and export of medicines and medical devices are subject to strict controls and require permits from competent authorities such as the Federal Office for Safety in Health Care (BASG).
• Food and agricultural products: Certain food and agricultural products are subject to import and export restrictions, particularly with regard to safety and health standards. These restrictions may also be regulated under the EU's Common Agricultural Policy (CAP).
• Cultural goods and antiques: The export of cultural goods, antiques and works of art is strictly regulated to prevent illegal trade and the loss of cultural heritage. Permits may be required.
• Plants and animals: Import and export of certain plants, animals and products of animal origin are subject to strict regulations to prevent the spread of diseases and protect endangered species. This includes EU regulations and international agreements such as the Washington Convention on International Trade in Endangered Species (CITES).
• Dual-use goods: Goods that can be used for both civilian and military purposes are subject to special export controls and permits under the EU Dual-Use Regulation.
• Waste: The cross-border transport of waste is strictly regulated to prevent environmental damage. Permits and special documentation are required.
• Tobacco and alcohol: The import and export of tobacco and alcoholic beverages are restricted and subject to special duties and permits.
• Products containing certain chemical substances: Products containing certain dangerous chemical substances are subject to restrictions and must have special labels and safety data sheets.

Authorized Economic Operator (AEO) in Austria

Companies with the status of an Authorized Economic Operator (AEO) can benefit from certain advantages in customs procedures. However, obtaining this status requires the fulfillment of strict criteria and close cooperation with the customs authorities. The prerequisite for using this procedure is the application for and approval of AEO status.

What are the advantages of the status as an authorized economic operator (AEO status) in Austria?

Companies with AEO status benefit from numerous advantages in customs procedures in Austria, including:

• Fewer customs controls: Reduced number of physical and documentary customs controls.
• Priority treatment during controls: Preferential treatment when goods are selected for inspection.
• Simplified customs procedures: Access to simplified customs procedures, such as the local clearance procedure in the company's own operations or simplified declaration procedures.
• Mutual recognition: Recognition of AEO status by third countries that have corresponding agreements with the EU, which facilitates customs clearance in international trade facilitated.
• Faster clearance: Accelerated clearance during customs clearance, which reduces processing times and lowers logistics costs.
• Increased transparency and planning security: Better planning security through reduced customs risks and more transparent processes.

What criteria must companies meet to obtain AEO status in Austria?

A company must meet the following criteria to obtain AEO status:

• Reliability and compliance: Compliance with all relevant customs and tax requirements over a certain period of time and proof of financial solidity.
• Efficient management of business activities: Proof of a functioning internal control system that ensures the proper processing of customs formalities.
• Safety standards: The implementation and maintenance appropriate security and protection measures for the logistics chain.
• Adequate record-keeping systems: Existence of proper accounting and record-keeping systems that allow for effective customs control.
• Accessibility of company data: Availability of information and data that can be made available to customs authorities when required.

How does the application process for obtaining AEO status work in Austria?

The process for obtaining AEO status includes these four essential steps:

• Self-assessment: Companies carry out a self-assessment to determine whether they meet the AEO criteria.
• Application: Submitting an application to the responsible customs authority.
• Review and evaluation: The customs authority reviews the application, carries out an evaluation and can carry out audits and on-site inspections.
• Issuing AEO status: After a successful review, AEO status is granted and the company receives the relevant certificates.

Free trade agreement with Austria

Austria is part of several free trade agreements. These agreements offer benefits to companies involved in international trade.

Which free trade agreements does Austria participate in?

Some of the most important free trade agreements that Austria participates in through its EU membership are:

• European Free Trade Association (EFTA) - Countries: Switzerland, Norway, Iceland, Liechtenstein
• European Neighbourhood Policy - Countries: Morocco, Tunisia, Egypt, Israel, Jordan, Lebanon, Palestine
• Western Balkans - Countries: Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, Serbia
• CEFTA (Central European Free Trade Agreement) - Countries: Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, Serbia
• Eastern Europe and Caucasus - Countries: Ukraine, Georgia, Moldova
• Africa, Caribbean and Pacific (ACP countries) - Regions: Various countries in Africa, the Caribbean and the Pacific, in particular within the framework of the Economic Partnership Agreements (EPA)
• Canada - Agreement: Comprehensive Economic and Trade Agreement (CETA)
• South Korea - Agreement: EU-South Korea Free Trade Agreement
• Japan - Agreement: EU-Japan Economic Partnership Agreement (EPA)
• Singapore - Agreement: EU-Singapore Free Trade Agreement
• Vietnam - Agreement: EU-Vietnam Free Trade Agreement
• Mercosur - Countries: Argentina, Brazil, Paraguay, Uruguay (Note: The agreement is currently in the ratification phase and has not yet entered into force)
• Chile - Agreement: EU-Chile Association Agreement
• Mexico - Agreement: EU-Mexico Global Agreement (updated agreement in the ratification process)
• Central America - Countries: Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama
• Colombia, Peru, Ecuador - Agreement: Trade agreement between the EU and Colombia/Peru/Ecuador
• Agreements planned or under negotiation - Countries/Regions: Australia, New Zealand, India, Indonesia, Philippines, USA (negotiations on the TTIP agreement have been paused)

What advantages do the EU free trade agreements offer Austria?

• Tariff concessions and duty-free status: Free trade agreements often lead to the reduction or complete elimination of tariffs on a wide range of goods, which significantly reduces import and export costs. For certain categories of goods, tariffs can be eliminated entirely, which leads to direct cost savings.
• Preferential customs treatment: Under the agreements, goods can be imported at preferential tariff rates under certain conditions (e.g. proof of origin). By providing proof of preferential origin (e.g. using EUR.1, certificates of origin or declarations of origin on the invoice), companies can benefit from the advantages of the agreements.
• Simplified customs procedures: The agreements can provide for simplified customs procedures and faster clearance processes, which leads to shorter delivery times and reduced administrative burdens. Electronic systems and simplified documentation requirements are often implemented to increase the efficiency of customs clearance.
• Facilitated market access: Free trade agreements open up access to new markets by removing trade barriers and reducing barriers to market entry. By eliminating tariffs and other trade barriers, companies from Austria can offer their products more competitively in partner countries.
• Harmonization of standards: The harmonization of technical standards and regulatory requirements facilitates trade by reducing the need for additional testing and certification. The recognition of conformity assessment procedures and standards makes it easier to approve products abroad.
• Legal certainty and stability: Free trade agreements provide a legal framework that ensures stability and predictability in international trade. The agreements often contain mechanisms for resolving trade disputes, which provide additional security for companies.
• Promoting investment: Many free trade agreements contain provisions to protect investments, which are attractive to companies wishing to operate in the partner countries.

Customs law and official customs information in Austria

The customs laws and regulations in Austria are extensive and regulate all aspects of cross-border trade in goods. The customs offices provide information on specific customs issues and can help with individual inquiries. The official website offers numerous resources and contact details zoll.gv.at. We are always up to date with all laws and regulations of customs law in Austria in order to be able to advise you as best as possible.