From 1st July 2021 new regulations came in to effect, for all parcels from third countries (including the UK), resulting in three potential charging elements:
- Postal Service Processing Fee
- VAT
- Duty
In all cases the postal service processing fee must be paid, which starts at €5 for small value items. We understand that VAT and Duty should not have to be paid if the requirements of Article 1 of Directive 2006/79/EC have been satisfied:
- Goods in small consignments of a non-commercial character sent from a third country by private persons to other private persons in a Member State shall be exempt on importation from turnover tax and excise duty.
- For the purposes of paragraph 1, ‘small consignments of a non-commercial character’ shall mean consignments which:
(a) are of an occasional nature;
(b) contain only goods intended for the personal or family use of the consignees, the nature and quantity of which do not indicate that they are being imported for any commercial purpose;
(c) contain goods with a total value not exceeding EUR 45;
(d) are sent by the sender to the consignee without payment of any kind.
This Directive has been transposed into Austria law in Article 25a-c of the (UStG 1994; Umsatzsteuergesetz 1994)
To Note:
- Proving something is in fact a gift consignment may be difficult and is open to interpretation by both parties.
- No such exemption exists for non-gift postal items or where it is from one business to another (B2B) or from a business to a consumer (B2C).
- You may also get charged a storage fee if there is a dispute over value
- Post from Northern Ireland should be treated like it is coming from the EU (ref Northern Ireland Protocol)
Complaints
Complaints should be referred to the Austrian Customs Administration, referencing the appropriate Austrian legal text and links. You may need to pay upfront and ask for a refund.
Contact:
Phone +43 50 233 729
Email zollinfo@bmf.gv.at
Non-Gift Items
The actual costs associated with non-gift items are difficult to quantify and depend on many factors, such as:
- Whether the supplier is registered as an Internet One Stop Shop (IOSS).
- Where the goods are coming from.
- Value of the goods.
- Type of goods involved.
- The courier used and postage costs
- Courier’s processing fee.
Please use the links below including the TARIC database to look up the specific details.
Useful Links:
Post.at – Import customs clearance
Post.at – Customs import – changes effective 1 July 2021
https://www.post.at/en/p/c/import-2021
BMF – FAQs concerning new e-commerce regulations from 1 July 2021
See bottom of page 7 of the European Commission’s – IMPORTATION AND EXPORTATION OF LOW VALUE CONSIGNMENTS – VAT E-COMMERCE PACKAGE “Guidance for Member States and Trade”
RTR (Postal Regulator) – https://www.rtr.at/TKP/was_wir_tun/post/postal_services.en.html
EU Customs Tariff (TARIC) Database
HMRC email updates, videos & webinars about importing and exporting
Legal Basis:
Umsatzsteuergesetz 1994 (UStG 1994)