How to Calculate Duties and Taxes on Imports to Austria involves a clear process based on the product's classification, value, and origin. As an EU member, Austria follows the Union Customs Code (UCC) and its regulations. Import duties are exempt for shipments valued at or below the Duty De Minimis threshold of €150. However, the Tax De Minimis threshold is €0, meaning Value Added Tax (VAT) is always applicable. All customs procedures are overseen by the Bundesministerium für Finanzen (BMF) and the Zollamt Österreich (Customs Office Austria).
Customs duties in Austria are calculated based on the Common External Tariff (CET) of the European Union. The rate of duty is determined by the product's classification using the 10-digit TARIC code (Integrated Tariff of the European Union), which is an extension of the international Harmonised System (HS) code. The duty rate is applied to the customs value of the goods. Shipments with a total customs value (excluding freight and insurance) of up to €150 are exempt from customs duties, but not from VAT. This is the primary factor in determining how import duty is calculated in Austria.
To accurately calculate import tax in Austria and the total landed cost, importers must follow a structured process that integrates EU and national rules. The calculation begins with the Customs Valuation Basis. For duty calculation, the customs value is typically based on the CIF (Cost, Insurance, and Freight) value of the goods. The applicable duty rate, determined by the 10-digit TARIC code, is then applied to this CIF value. Preferential duty rates (often 0%) can be applied if the goods qualify under one of the EU’s Free Trade Agreements (FTAs) and the correct proof of origin is provided. This is a critical step for reducing the overall customs duties in Austria.
Once the duty is calculated, the Value Added Tax (VAT) is applied. The standard VAT rate in Austria is 20% (with reduced rates of 10% or 13% for specific goods). The VAT is calculated on the total value, which includes the CIF value, the calculated customs duty, and any other charges or taxes due upon import. Since the tax de minimis threshold is €0, VAT is always due on commercial imports, regardless of value. For low-value B2C shipments (€150 or less), the Import One Stop Shop (IOSS) scheme is the preferred method for collecting VAT at the point of sale, which simplifies the import tax calculator Austria process and speeds up clearance through the UZK-Austrian Customs Clearance System (ACCS) / Automated Import System (AIS). Understanding this valuation method is key to estimating the final landed cost.
Determine the 10-digit TARIC Code: Classify the imported goods using the EU’s Integrated Tariff (TARIC) to find the correct duty rate and any specific import measures.
Establish the Customs Valuation Basis: Calculate the CIF (Cost, Insurance, and Freight) value of the goods. This is the value used to calculate the customs duty.
Calculate Customs Duty: Apply the TARIC duty rate to the CIF value. If the shipment value is €150 or less, the duty is €0 (Duty De Minimis). If the goods qualify under an EU FTA, the duty rate may be 0% regardless of value.
Calculate Import VAT: Apply the Austrian VAT rate (Standard 20%) to the total dutiable value, which is the CIF value + Customs Duty + any other applicable charges. This final figure represents the total import tax in Austria.
Shipment Value €100 (B2C, IOSS Registered Seller): Duty is €0 (below €150 de minimis). VAT is collected by the seller at the point of sale via IOSS. No further duties or taxes are due at import.
Shipment Value €200 (B2B, Standard Goods): Duty is calculated on the CIF value (e.g., 4% duty rate). VAT (20%) is calculated on (CIF + Duty). Both duty and VAT are paid at import via the customs declaration system (AIS).
Misclassifying Goods: Using an incorrect 6-digit HS code instead of the required 10-digit TARIC code can lead to incorrect duty rates, fines, and clearance delays.
Ignoring the €0 Tax De Minimis: Assuming a low-value shipment is exempt from all charges. VAT is always due (€0 Tax De Minimis) and must be accounted for, either via IOSS or at import.
Failing to Claim Preferential Origin: Not providing the necessary proof of origin (e.g., REX statement) to claim a reduced or zero duty rate under an EU Free Trade Agreement.
Austria adheres to the EU’s special regimes for cross-border trade. The most significant is the Import One Stop Shop (IOSS) for B2C eCommerce shipments valued up to €150. This scheme allows the seller to charge the Austrian VAT (20%) at checkout and remit it directly to the EU, ensuring a smoother and faster customs clearance process through the UZK-Austrian Customs Clearance System (ACCS). For high-value or B2B imports, regional duty exemptions or tax deferrals may be available through customs warehousing or special procedures, which must be declared via the Automated Import System (AIS).
The import tax calculation is based on the CIF (Cost, Insurance, and Freight) value of the goods, the 10-digit TARIC code, the country of origin, and the Austrian VAT rate (Standard 20%).
For goods valued at €150 or less, customs duty is not charged (Duty De Minimis). However, VAT is always due (€0 Tax De Minimis) and is typically collected by the seller using the IOSS scheme for B2C shipments.
The official authority is the Bundesministerium für Finanzen (BMF), with customs operations managed by the Zollamt Österreich (Customs Office Austria).
Yes, Austria uses the EU's 10-digit TARIC code, which is based on the international Harmonised System (HS) code, for classifying imports and determining the correct duty rate.