Shipping From Canada
to Austria.

Documents Only

Most documents can be shipped from Canada to Austria duty-free provided they have no commercial value.

Document shipments include:

• Bids
• Driver's licence
• Diplomas
• Examination papers
• Visa applications

Certain items may be shipped duty-free if they abide by the restriction shown in the table below:

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Parcels shipped as gifts from Canada to Austria of €45 EUR (about $65 CAD) or less will be duty-free.

Gift shipments have the following characteristics:

• They are of an occasional nature
• The items are for the personal use of the recipient and his or her family
• They are sent without any exchange of monies

Alcohol, tobacco products, cosmetics, and perfumes may be shipped as gifts provided they respect the restrictions as shown in table below.

Shipments from Individual-to-Individual

Shipments from individual to individual of €45 (about $65 CAD) or less will be duty-free with some restrictions for certain products such as tobacco products, alcohol, cosmetics, and perfumes.

Shipments from Business-to-Business

Shipments to a business in Austria from a business in Canada are not considered as gifts and will incur duties and taxes.

Shipments from Business-to-Individual

Shipments from a business in Canada to an individual in Austria will incur taxes and charges regardless of the value of the gift.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

Multiple gifts sent in one shipment of €45 (about $65 CAD) or less will be exempt from duty and taxes. Each gift must be wrapped and tagged individually.

Sources:
https://www.bmf.gv.at/en/topics/customs/post-internet/postal-traffic.html

Shipping Personal Effects

Non-EU citizens and Austrian nationals returning to live permanently in Austria can import their personal effects free of duty and taxes providing:

• They have lived outside of Austria for 1 year or more
• The goods are used and have been owned for 6 months or more
• Personal goods are declared within 12 months from the date the citizen returned to live in Austria

Personal effects are for the use of its owner and his or her family, and they include items such as:

• Household furniture and appliances
• Portable instruments required for a person's trade or profession
• Sports equipment such bicycles

The following items will incur from duty and taxes:

• Tobacco and tobacco products
• Alcoholic beverages
• Materials for professional use

Moving Temporarily

Students

Students may ship their personal effects to Austria if they move there temporarily for their studies.

Personal effects are considered to be:

• Educational materials (paper and pens, computers and books)
• Household goods such as linens, bedding
• Footwear and clothing
• Furniture used by a student, like a desk and a chair

Non-Students

Canadian citizens may ship their personal effects to Austria exempt from duty and taxes when moving temporarily.

The conditions of the exemption include:

• The goods have been owned for 6 months or more and have been used
• The owner has lived in Canada for a minimum of 12 continuous months
• The items are declared within 12 months of taking up residence in Austria
• Complete form ZBefr 2E

Moving Permanently

If you are moving to Austria after having lived outside of the country for 1 year or more, you may bring your used personal effects into the country tax and duty-free.

The following conditions apply:

• Your effects must arrive in Austria within 1 year of having obtained a Residence or Work permit AND no later than 3 months after you arrive in Austria
• Your goods may not be lent, sold or given away for at least after your arrival
• Goods cannot be shipped until all documents have been accepted by Austrian authorities and they have approved their entry
• You must be in Austria at the time your personal effects arrive

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• For Canadian citizens, complete form ZBefr 2E

Sources:
https://www.bmf.gv.at/en/topics/customs/tax-and-duty-free-import-of-relocation-goods/transferring-place-of-residence-from-a-non-eu-country.html
https://service.bmf.gv.at/service/anwend/formulare/show_mast.asp?s=ZBefr2

Food, Chocolate, Candies

Food and food items like chocolate and candy can be shipped to Austria provided they follow the rules and standards established by the European Union.

You May Ship

• Baked goods (providing they do not contain meat products)
• Food supplements
• Meat extracts and meat concentrates
• Olives stuffed with fish
• Pasta and vermicelli without meat products
• Broths
• Honey*
• Powdered baby milk and food, and foods for special medical diets*
• Cured, cooked, or smoked fish*

*Maximum of 2 kg

Do Not Ship

• Meat and meat products
• Milk and milk products

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://www.bmf.gv.at/dam/jcr:ef6fb6ec-395f-4719-a424-e8cb6f62031e/2021%2001%2001%20Veterin%C3%A4rbestimmungen%20Waren.pdf

Samples

Commercial samples are those that can only be used for demonstration purposes. The goal is to promote products and solicit sales; not to sell the samples.

Samples shipped to Austria may be exempt from duty and tax if:

• They are of negligible value (up to €22 - about $35 CAD - and no more than 10 kg in weight)
• They are for encouraging orders related to the sample
• There is no more than one sample of each style or quality in the shipment
• The goods are shipped directly from Canada
• They must be consumed or destroyed during demonstration or exported within 12 months of entry

Before shipping commercial samples to Austria, you must ensure the following:

• The commercial invoice must clearly state that the package contains samples
• Package is labelled: 'Mutilated Samples' or 'Marked Samples not for Resale'

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://www.wko.at/service/aussenwirtschaft/Zollbefreiungsverordnung.html

Advertising Material

Printed material for advertising purposes is exempt from duty on imports such as:

• Posters
• Catalogues
• Price lists
• Calendars
• Instructions for use
• Unframed photographs

Shipping advertising material to Austria from Canada is fairly easy: Ensure that:

• Package weight does not exceed 1 kg
• Forms clearly show the name of the company that produces or sells the goods or supplies the services to which they refer
• A shipment with printed advertisements must be for only one service or product

Advertising shipped for display at a trade fair or exhibition may be sent using an ATA Carnet. See Temporary Imports for details.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://www.wko.at/service/aussenwirtschaft/Zollbefreiungsverordnung.html
https://ec.europa.eu/world/agreements/prepareCreateTreatiesWorkspace/treatiesGeneralData.do?step=0&redirect=true&treatyId=533

Repairs

Sending a piece of equipment for repair to Austria from Canada is fairly easy. Duty and taxes are exempt because of the European Union's inward processing rules. Inward processing means items shipped from Canada to Austria for repair will be duty-free.

Free warranty repairs done in Canada and returned to Austria will not incur VAT.

Items Under Warranty

As Canada and Austria are part of the EU free-trade agreement (CETA), repairs under warranty returning to Canada from Austria are duty-free and will not be charged GST.

Items No Longer Under Warranty

An item that is no longer under warranty and returns to Canada from Austria will be charged GST. The GST will be charged on the value of the repair and on any parts required for the repair.

Sending Product for Repair to Austria

Sending equipment for repair to Austria is straightforward and exempt of duty and taxes because of the European Union's inward processing rules. Inward processing means items shipped from Canada to Austria for repair will be duty-free.

Returning Repaired Product to Austria

Equipment repaired in Canada under a warranty will not incur duty and taxes when they re-enter Austria.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Austria or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013R0952
https://ec.europa.eu/taxation_customs/inward-processing_en
https://ec.europa.eu/taxation_customs/outward-processing_en

Temporary Imports

Temporary imports of certain goods into Austria will be exempt from duty and taxes for a period of up to 24 months. This may include an article shipped from Canada to Austria for repair or an exhibition.

The following list include goods that qualify as temporary imports:

• Commercial samples
• Professional and scientific equipment
• Items that will be used or displayed at an exhibition, trade fair, meeting, or other similar events
• Equipment required to evaluate and test the operation of other goods and equipment
• Tools and specialised equipment required for repairing, exploring, producing, or manufacturing
• Materials and goods to be used for entertainment

NOTE:
Advertising material shipped for display at a trade fair or exhibition may be sent using an ATA Carnet.

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Austria, you can pick from Option 1 or 2 of the Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below.

In addition to declaring your commercial invoice as a temporary import, you can get an ATA Carnet for the items that are of temporary nature.

ATA Carnets are beyond the scope of this article. You can, however, contact your local chamber of commerce and they will be able to guide you along. You can also find more information here:` http://www.chamber.ca/carnet/

In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 1 year in Austria

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.trade.gov/knowledge-product/austria-temporary-entry
https://ec.europa.eu/taxation_customs/specific-use_en
https://chamber.ca/fr/service/services-dimportation-exportation/carnet-ata/

Permanent/Sold Goods

The duty threshold for shipments sent to Austria is €150 (about $225 CAD). This means that duty is only applied if the value of the shipment is above €150. Starting 1 July 2021, all shipments, regardless of value, will be subject to VAT.

Occasional Shipper

If only you ship occasionally to Austria, for example, items sold on eBay, there isn't too much you need to do. You must:

• Include 3 copies of the commercial invoice with your shipment
• Provide a detailed description of the goods on the commercial invoice (in order to avoid customs delays).

NOTE:
An Economic Operator Registration and Identification (EORI) number is NOT needed if you are shipping as a private individual.

Regular Shipper

If you regularly sell and ship goods to Austria, we suggest you consult with licenced customs broker in Austria.

There may be specific requirements to consider, for example, obtaining an Economic Operator Registration and Identification (EORI)

Sources:
https://www.wko.at/service/aussenwirtschaft/Zollbefreiungsverordnung.html