Austria Import VAT & Customs Duty Guide

VAT Rates

• Standard Rate — 20% on CIF value + customs duties
• Reduced Rate — 10% for certain goods (fuel, passenger transport)
• Zero Rate — 0% for essential goods (books, medicines)

EU VAT Threshold Changes

Since July 2021, the €150 VAT exemption for imports from non-EU countries was abolished across the EU (Council Regulation (EU) 2026/382).

VAT Base

VAT is calculated on CIF (Cost + Insurance + Freight) value plus applicable customs duties.

Customs Duties

Duties vary by product HS code, typically ranging from 0% to 12%. Use EU TARIC database to determine exact rates.