Austria

The Republic of Austria (Austria) is a highly developed, landlocked Central European economy and a member of the European Union (EU). It ranks among the world’s top 30 economies (by nominal GDP), with a population of about 9 million people. Austria benefits from its strategic location at the crossroads of Western and Eastern Europe, making it a logistics and trade hub. With an Organisation for Economic Co-operation and Development (OECD) comparative price level of around 120, Austrian consumers pay on average 20% more than Americans for the same product – placing Austria firmly within the EU’s high-value, high-spending ecommerce markets.

Key info

Country code (ISO 3166-1 alpha-2): AT
Country code top-level domain (ccTLD): .at
Currency (ISO4217): Euro EUR
World Trade Organization (WTO) Status: Member
EU Membership: Yes (since 1995, part of the Single Market and Customs Union)

Duty information

Austria follows the European Union Customs Union rules, administered by the Austrian Customs Authority and harmonized across all EU member states.

Import duty rates are based on the EU Common Customs Tariff (CCT).
Most Favored Nation (MFN) ad valorem rates typically range from 0% to 20%, depending on the product (with higher duties on some textiles, footwear, and agricultural goods).
Many industrial inputs, raw materials, and IT goods enter duty-free.
Duty is calculated on the CIF value - the value of goods, shipping and insurance combined.
Goods from other EU countries move freely with no customs duties or border checks.

Sales tax

Austria applies Value Added Tax (VAT), known locally as “Mehrwertsteuer” or MwSt:

Standard rate: 20%
Reduced rates:
- 13% (e.g. accommodation, cultural events, some foodstuffs)
- 10% (e.g. basic food, books, medicines, newspapers, public transport)
VAT on imports is charged on the value of goods + duty + transport + insurance.

Additional taxes & charges

Excise duties apply on alcohol, tobacco, energy products (fuel, electricity).
Environmental fees may apply on packaging waste, electronic goods, and plastics under EU environmental directives.
Anti-dumping duties (ADD) and countervailing duties (CVD) apply to certain goods (e.g. steel, bicycles, chemicals from non-EU countries).

De minimis thresholds

Customs duty de minimis: Goods valued up to EUR 150 are exempt from customs duties (but not VAT).
VAT de minimis: There is no VAT exemption threshold for imports into Austria – all imported goods are subject to VAT regardless of value.
- Gifts sent by private individuals outside the EU to private individuals in Austria may be VAT-free up to EUR 45, under certain conditions.

Free trade agreements

As an EU member, Austria participates in all EU free trade agreements, covering over 70 countries worldwide. Key agreements include:

EU Single Market & Customs Union: Free movement of goods across all EU/EEA member states with no duties or customs checks.
EU–UK Trade and Cooperation Agreement: Preferential duty-free trade with the UK (rules of origin apply).
EU–Canada (CETA): Tariff elimination on most goods of Canadian/EU origin.

Prohibited & restricted goods

Austria enforces EU-wide import restrictions, as well as national controls through Austrian Customs. Prohibited or restricted goods include:

Firearms, ammunition, and explosives (without license/permit)
Controlled substances and narcotics
Counterfeit goods and pirated media
Endangered species and wildlife products (CITES restrictions)
Certain plants, animals, and foods (subject to EU sanitary/phytosanitary regulations)
Hazardous chemicals and asbestos
Cultural property, art, and antiquities (subject to export/import licensing)
Products from sanctioned countries (subject to EU sanctions regime, e.g. Russia, North Korea, Iran)

The official list of prohibited and restricted imports is available on the European Commission website.