Austria Import Regulations

Austria, as a member of the European Union (EU), follows EU import regulations, making its rules and procedures relatively standardized within the EU framework. However, Austria has specific requirements and regulations that apply to certain goods and processes. This page outlines Austria’s import regulations, covering customs procedures, import duties, restricted and prohibited goods, documentation requirements, and special regulations for certain products.

Customs Procedures

Austria’s customs procedures are governed by EU customs laws, which provide a uniform framework for imports across EU member states. Importers should follow specific steps to ensure compliance and avoid delays.

Customs Declarations

• Single Administrative Document (SAD): The SAD form must be submitted to Austrian Customs for all imports, detailing the goods’ nature, value, and origin.
• Electronic Submission: Importers can use the Automated Import System (AIS) for electronic submission of import declarations, streamlining the process.
• Import Control System (ICS): As part of the EU’s pre-arrival security program, the ICS requires electronic entry summary declarations (ENS) for goods arriving in Austria, ensuring safety and compliance.

Customs Clearance

• Customs Warehouses: Goods can be stored in customs warehouses before being cleared, allowing businesses to delay paying customs duties until the goods are released.
• Temporary Import: Goods temporarily imported for specific purposes (e.g., exhibitions, repairs) can be allowed under special customs arrangements, avoiding full import duties if re-exported.
• Bonded Transport: Goods in transit across Austria without final customs clearance can be transported under a bonded transport system, providing security without paying duties.

Customs Inspection

• Documentary and Physical Checks: Customs authorities may conduct checks to verify the declared information. Inspections vary based on goods’ risk profiles and the importer’s track record.
• Compliance with Safety Standards: Goods subject to safety regulations, such as electrical appliances or medical devices, may require additional testing or certificates to meet Austrian and EU standards.

Import Duties and Taxes

Austria applies the EU Common Customs Tariff, meaning import duty rates are standardized across all EU countries. However, Value Added Tax (VAT) and other specific fees may differ.

Import Duties

• Common Customs Tariff (CCT): Duty rates depend on the goods’ classification under the EU’s Combined Nomenclature (CN) codes.
• Most-Favored-Nation (MFN) Rates: For countries that do not have a trade agreement with the EU, standard MFN tariffs are applied.
• Preferential Tariffs: Austria offers preferential rates under EU trade agreements with countries in Africa, the Caribbean, the Pacific, and other regions, reducing or eliminating import duties on eligible products.

Value Added Tax (VAT)

• Standard VAT Rate: According to WholesaleMOQ Blog, Austria imposes a VAT of 20% on most imported goods, calculated based on the customs value, duty, and other taxes.
• Reduced VAT Rates: Certain items, such as food, books, and pharmaceutical products, are subject to reduced VAT rates (e.g., 10% or 13%).
• VAT Exemptions: Goods in transit and certain essential imports may qualify for VAT exemptions, subject to Austrian regulations.

Excise Duties

• Alcohol and Tobacco: Austria imposes excise duties on alcohol and tobacco products. The duty rate is based on product type, quantity, and alcohol content.
• Fuel and Energy Products: Imported fuel and energy products, including gas and coal, are subject to excise duties.
• Other Excise Goods: Some goods, such as sugary beverages and electronic devices, may also incur excise duties, reflecting Austria’s public health and environmental priorities.

Restricted and Prohibited Goods

Certain goods are restricted or prohibited from being imported into Austria, mainly for safety, health, and environmental reasons.

Prohibited Goods

• Narcotics and Drugs: Importation of illegal drugs and narcotics is strictly prohibited unless authorized for medical or scientific use.
• Hazardous Waste: Austria prohibits the import of hazardous waste materials that pose environmental risks.
• Endangered Species: Following the CITES (Convention on International Trade in Endangered Species) agreement, Austria restricts imports of endangered species and products made from them.

Restricted Goods

• Firearms and Ammunition: Importing firearms and ammunition requires permits from Austrian authorities. Importers must comply with the EU Firearms Directive, which regulates arms and ammunition within the EU.
• Pharmaceuticals and Medical Devices: Medicines and medical devices require approval from the Austrian Federal Office for Safety in Health Care (BASG) and must comply with EU medical standards.
• Food and Agricultural Products: Certain food items, especially those of animal origin, are subject to health and veterinary checks upon import to prevent disease transmission and contamination.
• Chemicals and Pesticides: Specific chemicals and pesticides require registration and authorization, especially those subject to the EU REACH (Registration, Evaluation, Authorization, and Restriction of Chemicals) regulation.
• Cultural Goods: Items of significant cultural heritage, such as artworks and antiques, require permits to prevent the unauthorized import or export of Austria’s cultural heritage.

Documentation Requirements

Austrian import regulations mandate a range of documents to ensure compliance and streamline customs clearance. Accurate documentation is essential for avoiding delays and penalties.

Commercial Documents

• Commercial Invoice: A detailed invoice from the supplier, listing the goods’ description, value, origin, and the buyer and seller information.
• Packing List: Describes the quantity, weight, and packaging details of each item in the shipment, facilitating customs inspection.
• Bill of Lading or Airway Bill: A document issued by the carrier detailing the goods’ shipment from the exporter to the importer.

Customs Documents

• Single Administrative Document (SAD): Required for all imports, providing information on goods, customs duty calculations, and import taxes.
• Import License: For restricted goods, an import license from relevant Austrian authorities is necessary, especially for pharmaceuticals, chemicals, and firearms.
• Certificates of Origin: For goods benefiting from preferential tariff rates, a certificate of origin may be required to verify the products’ eligibility.

Safety and Compliance Certificates

• CE Marking: Products like electronics, toys, and machinery must meet EU safety standards and display CE markings, indicating compliance.
• Health and Safety Certificates: Food, beverages, cosmetics, and pharmaceuticals must meet Austrian and EU health standards and often require additional certificates to confirm safety.
• Veterinary Certificates: Animal-origin products require veterinary certificates, ensuring they meet health standards to prevent the spread of diseases.

Product-Specific Import Regulations

Austria has specific regulations for certain categories of goods, including food products, pharmaceuticals, machinery, and electronics. These regulations are designed to protect public health, safety, and the environment.

Food and Agricultural Products

Food and agricultural products are subject to strict import regulations to ensure quality, safety, and compliance with Austria’s health standards.

Health and Safety Checks

• Phytosanitary Certificates: Required for plant products to prevent the spread of pests and diseases.
• Veterinary Checks: Meat, dairy, and animal products require veterinary checks at designated Border Control Points (BCPs) in Austria to ensure they meet safety standards.
• Hygiene Standards: Imported food items must meet EU hygiene standards, with specific regulations governing additives, preservatives, and labeling.

Organic and GMO Products

• Organic Certification: Organic products must be certified to meet EU organic standards and are subject to additional inspections to ensure compliance.
• GMO Regulations: Austria has strict regulations on genetically modified organisms (GMOs), requiring labeling and sometimes banning certain GMO products altogether.

Pharmaceuticals and Medical Devices

Pharmaceuticals and medical devices imported into Austria must adhere to specific guidelines to ensure they are safe for consumers and meet EU standards.

Import Licenses and Approval

• Marketing Authorization: Pharmaceuticals and medical devices must be authorized by the Austrian Federal Office for Safety in Health Care (BASG) before being imported.
• GMP Certification: Pharmaceuticals require Good Manufacturing Practice (GMP) certification, ensuring products meet quality standards in manufacturing.
• Labeling and Packaging: Medicines and devices must be appropriately labeled, with all relevant information provided in German.

Medical Device Registration

• EU Medical Device Regulation (MDR): Medical devices must comply with EU MDR, which sets standards for device classification, safety, and performance.
• CE Marking: Medical devices require CE marking to demonstrate compliance with EU safety standards, especially for higher-risk devices.

Electronics and Machinery

Electronics and machinery imported into Austria must meet EU standards for safety, environmental impact, and energy efficiency.

Safety and Compliance Standards

• CE Marking: Required for electronics and machinery, ensuring compliance with EU standards, such as the Low Voltage Directive and the Machinery Directive.
• Electromagnetic Compatibility (EMC): Electronic devices must meet EMC standards to prevent interference with other electronic equipment.
• Energy Efficiency Labeling: Appliances must meet energy efficiency standards and display energy labels to inform consumers about their environmental impact.

Waste and Recycling Regulations

• WEEE Directive: Importers of electronics are responsible for complying with the Waste Electrical and Electronic Equipment (WEEE) Directive, which mandates recycling and waste management.
• Battery Recycling: Batteries used in imported electronics must comply with the EU Battery Directive, which requires responsible disposal and recycling practices.

Special Import Programs and Free Trade Agreements

Austria benefits from various EU trade agreements and preferential trade programs, allowing for reduced tariffs on imports from specific countries and facilitating trade relationships.

EU Free Trade Agreements (FTAs)

• Comprehensive Economic and Trade Agreement (CETA): The CETA between the EU and Canada reduces tariffs on many goods imported from Canada, facilitating trade with Austrian businesses.
• EU-South Korea FTA: This agreement eliminates tariffs on most goods traded between the EU and South Korea, benefiting Austrian importers of Korean products.
• Other FTAs: The EU has FTAs with countries and regions like Japan, Singapore, and Mercosur, promoting duty reductions and smoother trade flows for Austrian importers.

Generalized Scheme of Preferences (GSP)

• GSP for Developing Countries: The EU’s GSP program reduces or removes import duties for developing countries, allowing Austrian businesses to import goods at lower costs.
• GSP+: Enhanced GSP benefits apply to countries that uphold specific labor and environmental standards, providing expanded duty-free access for a range of goods.

Temporary Import Programs

• Inward Processing Relief (IPR): Allows businesses to import goods temporarily for processing in Austria, with duty exemption if the goods are re-exported after processing.
• Outward Processing Relief (OPR): Austrian businesses can temporarily export goods for processing outside the EU and re-import them with reduced duties.

Import Control and Enforcement

Austria’s customs and enforcement agencies monitor imports to ensure compliance with import regulations, protect consumer safety, and prevent illegal activities.

Customs Enforcement

• Austrian Customs Authority: Responsible for enforcing import laws, conducting inspections, and collecting duties and taxes.
• Risk-Based Inspections: Austrian customs prioritize inspections based on risk profiles, including high-risk goods and goods from non-compliant importers.
• Fines and Penalties: Non-compliance with import regulations may result in fines, delays, confiscation, or legal action, depending on the severity of the infraction.

Consumer and Environmental Protection Agencies

• Austrian Agency for Health and Food Safety (AGES): Monitors food safety, agriculture, and pharmaceutical imports, conducting regular checks on imported products.
• Environmental Protection Agency: Enforces environmental regulations, ensuring imported goods meet standards for waste disposal, recycling, and reduced environmental impact.