When do you need a basic assessment notice?
If your personal property comprises means of transport (motor cycle, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes), or if the personal property is to be imported to Austria before you establish your normal place of residence in the EU, or if you had already a normal place of residence in the EU, or if you keep your place of residence outside the EU after you have established your normal place of residence in the EU, you must apply to the competent customs office for relief from taxes and duties before the planned import of the goods.
The customs office will grant a basic assessment notice after checking whether you meet the requirements for relief from import taxes and duties.
If, for example, you wish to import your car as personal property exempt from taxes and duties but do not, as yet, have a basic assessment notice for it, the border customs office cannot grant you relief from taxes and duties for your import. In this case, you can
- pay the import taxes and duties at the border customs office on a provisional basis or provide an adequate bond. You can then apply to the customs office for an exemption from taxes and duties at a later date, and the paid taxes and duties and/or the provided security will be returned to you; or
- continue to transport the car without paying import taxes and duties (however, by providing a security) from the border to your customs office. A so-called transit document, in which the engine and/or chassis number is recorded, will be sent along with the transport. You must bring the car to the customs office indicated in the transit document within the set time frame. If you fail to comply with these procedural rules, the provided security cannot be returned at a later date.
Present the basic assessment notice at the border customs office for customs clearance, together with the customs declaration. The border customs office will then only check whether the goods are identical with the ones indicated in the basic assessment notice.
(see application form ZBefr 2a E)
ADVICE: Apply for a basic assessment notice in any event!
You can also apply for a basic assessment notice in cases that are not listed in the law. This has the advantage that you no longer need to provide the required supporting documents at customs clearance and that the import operation will proceed more expeditiously.
You will receive the basic assessment notice at the customs office of the area in which you have your normal place of residence. If you do not, as yet, have an Austrian domicile, the notice can be obtained at any customs office.