Goods - Austria

Updated 11/2010

Legal requirements

The customs union means that no import or export duties or quantitative restrictions apply within the European single market. Common customs tariffs apply to non-Member States. Customs controls only apply at the external borders of the single market. However, Austrian law contains certain regulations that must be taken into account:

The Federal Ministry of Economy, Family and Youth has the power to stipulate that certain goods can only be exported from Austria to other EU states, or from other EU states to Austria if they have been approved. If shipments have received comparable approval in another EU state, this may be recognised in Austria.

In principle, no quantitative restrictions apply to the importing of goods within the European Union. However, the import of textile and clothing products and iron and steel products is subject to approval, declaration and surveillance under Council Regulation (EEC) No 3030/93 and Commission Regulation (EC) No 76/2002).

Prohibitions, restrictions and regulations concerning foreign trade and foreign trade policy
Textile and clothing products
Iron and steel products

In Austria, notification and approval requirements apply to the export of certain goods to other EU Member States. These requirements are set out in Article 9 of the Foreign Trade Act and the Foreign Trade Regulation.

Foreign Trade Act
Foreign Trade Regulation

There is a common customs tariff and no customs duties apply to trade between Austria and other EU states. The following information must also be taken into consideration for import or export within the EU customs union:

Customs duties
Importing goods from EU and non-EU states
Exporting goods to EU and non-EU states

Administrative procedures

International VAT number

The VAT Act contains the tax regulations for trade within the EU.

VAT Act
EU trade regulations of the VAT Act

Companies intending to sell goods throughout the EU require an international VAT number. Applications must be submitted in writing to the fiscal authority.

VAT number
Information about VAT numbers

Companies wishing to determine whether their business partners’ VAT numbers are valid in other EU states can have this checked by the Federal Ministry of Finance.

VAT number confirmation procedure

Submission of statistical returns

Companies are required to submit statistical returns (Intrastat returns) to Statistics Austria about trade with other EU states. These returns are regulated by Articles 4 to 13 of the Austrian Trade Statistics Act and Trade Statistics Regulation.

Austrian Trade Statistics Act
Austrian Trade Statistics Regulation
Intrastat
Statistics Austria

Shipping certain goods

The shipment of certain goods to other EU states must be reported to the Federal Ministry of Economy, Family and Youth. Companies that make regular shipments of goods that have to be reported can submit the notifications in the form of a global notification within a certain time limit.

Notification of shipments of military goods within the EU in accordance with the Foreign Trade Act 2005 [203 KB]
Notification under the Chemical Weapons Convention in accordance with the Foreign Trade Act 2005

Companies that ship goods to other EU states must notify the authorities about non-taxable shipments of goods within the EU. These notifications must always be submitted electronically via FinanzOnline.

Sales List
Form U13a
FinanzOnline

Resources

Advantage Austria is a web portal with information about Austrian branches of trade, Austrian companies and events for foreign companies hoping to develop business relationships in Austria. Austrian companies can view information about business abroad and find cooperation partners for foreign trade.

AdvantageAustria.Org — The Austrian portal for foreign trade

Useful information for people living and working in Austria is available from HELP, the Austrian government help service, or the Business Service Portal USP.

The binding customs tariff ruling (VZTA) specifies how goods are classified within the common EU customs tariff and is legally binding.

Common EU customs tariff
Binding customs tariff ruling

Check also the legislation on this topic in:

Goods - Austria

Legal requirements