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The free movement of goods

When you have bought goods in the EU, these goods can move freely throughout the EU. Value-added tax, as well as possible other charges (e.g. excise duties on beer, alcohol, tobacco) were basically included in the purchase price and levied in the EU country where you bought the goods. When you have acquired goods in this manner, you can move them freely in the EU with your personal luggage.

This principle applies to all private movements of goods with two exceptions:

When buying a new motor vehicle, you must pay VAT (the purchase tax). You can get more detailed information from your tax office or on the Internet at www.bmf.gv.at.

Tobacco or alcoholic beverages in your personal luggage are tax-exempt only to the extent that they are for your own personal use. When exceeding the indicative levels listed below, you must demonstrate that the goods really are for your personal use.

Cigarettes	800 items
Cigarillos	400 items
Cigars	200 items
Smoking tobacco	1 kg
Spirits	10 litres
Other alcoholic beverages than beer, sparkling wine or wine up to 22% volume	20 litres
Wine (including a maximum of 60 litres of sparkling wine)	90 litres
Beer	110 litres

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