U.S. citizens who establish residence in Austria and who can prove that they lived outside the European Union for a consecutive period of at least twelve months, may import their household goods, furniture and clothing into Austria duty free.
They may also import their automobile(s) duty free, provided the vehicle(s) has (have) been in their possession and use for a minimum of six months prior to the date of shipment. Otherwise, a 10 percent customs duty (“Zoll”), a 20 percent value added tax (“Einfuhrumsatzsteuer”), and a fuel consumption tax (“NoVA/Normverbrauchsabgabe”), ranging between 0 and 16 percent, is payable.
The amount of duty and taxes depends on the origin of the vehicle(s). In the event the automobile(s) were imported duty and tax free as described above (minimum of six months in possession and use of importing owner prior to entry into Austria), such automobiles may not be sold in Austria within a one-year period from the date Austrian customs clearance was obtained, unless duty and taxes (as described above) are paid prior to the sale.
For further information and publications, please contact the Customs Competence Centres or access the Austrian Federal Ministry of Finance homepage.