This information is intended to assist you in determining whether you may bring the goods that you carry with you to Austria duty-free, and whether and/or which formalities have to be observed when entering Austria. In addition, the most important prohibitions and restrictions on imports are listed so that you are informed in advance about possible barriers and/or requirements in connection with the import of goods.
When entering Austria, the statutory regulations and formalities basically differentiate between persons coming from an EU country or a non-EU country. Depending on whether you have an EU domicile or a non-EU domicile, different provisions need to be observed.
Whether you enter Austria for private or business purposes, however, does not matter.
How is "domicile" defined?
The main point in connection with having an EU domicile or a non-EU domicile is the permanent centre of your interests. This centre is the result of looking at your personal and occupational circumstances, with your personal bonds binding of decisive significance. In most cases, the permanent centre of your interests is the place where also your family is domiciled. This also applies to cases when persons, for occupational reasons, must alternately stay in different places inside or outside the EU. However, unless you regularly return to your family's domicile (e.g. less than once every month), your regular domicile is where you work. Whenever you stay in a place for occupational reasons in order to carry out a task of a definite duration or to attend school or university, your regular domicile will always be the family's domicile.