Sekunärnavigation

Hauptnavigation

Which goods of personal property are exempt from taxes and duties?

Only used goods are exempt from the payment of import taxes and duties. Personal property can only include used goods which the relocating persons need for their personal use (no new goods can be included).

They can comprise the following types of goods:

• household effects (meaning personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs)
•  bicycles and motor cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes
• household supplies (in the quantities usually kept as supplies by a family)
•  household pets and saddle animals
• portable instruments used for activities in the exercise of the applied or liberal arts.

They do not comprise:

• alcoholic products;
• tobacco or tobacco products;
• commercial means of transport;
• articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.

It does not matter whether the goods in question were bought abroad with or without paying tax, or imported to the other country without paying customs duties, in order to be granted an exemption from taxes and duties in Austria. This also applies if the goods were previously exported, exempt from value-added tax, from an EU member state (but: special cases may apply).

Imprint | Copyright © 2013 Federal Ministry of Finance, Hintere Zollamtsstraße 2b, 1030 Vienna Phone +43(0)1-51433-0