The Austrian Tobacco Tax Act likewise prohibits mail-order sales of tobacco products (§ 30 TabStG). Tobacco products – including snuff and chewing tobacco – are subject to a general ban on trade under the Austrian Tobacco Monopoly Act. For further information on mail order please contact the Innsbruck customs post. If goods subject to excise taxes tax are to be delivered not only occasionally by mail order, the Innsbruck customs post can, upon application, grant a general authorisation for deliveries into the fiscal territory. If the mail order procedure is not followed, the recipient also becomes the tax debtor. As a rule, the tax debtor is the mail order company. The excise taxes liability arises when the goods subject to excise taxes are delivered to the private individual in the fiscal territory. In this case, a private individual is any person who does not declare himself/herself to the mail order company as a customer whose intra-Community acquisitions are subject to VAT in accordance with the regulations of the VAT Act (no indication of the VAT ID).Īnyone wishing to supply goods subject to excise taxes tax to the fiscal territory as a mail-order company must notify the Innsbruck customs post accordingly for each delivery before dispatch, and provide security. In addition to the provisions of the Value Added Tax Act, the following provisions must be observed for the mail order trade in goods subject to excise taxes:Ī person who carries on mail order business supplies goods subject to excise taxes within the meaning of the laws on alcohol, beer, mineral oil, tobacco or sparkling wine, which have been released for free trading in the Member State in which the person has his or her place of business, to private individuals in other Member States and carries out the dispatch to the purchaser himself or has it carried out. Mail order business in goods subject to excise taxes For example, what are the customs duties and import VAT for a camera ordered in Asia? Can the leather wallet made of special reptile leather be imported into the EU, or is it subject to CITES? Another poorly known fact is that there is a general import prohibition for medicinal products into Austria. Often there is a lack of information on the amount of customs duties, import VAT and, if applicable, excise taxes to be paid for offers and consignments ordered and sent via the internet. Customs clearance, legal background and tips for problem-free online shopping Online shopping is also on the upswing in Austria, and more and more goods are being ordered by consumers directly abroad via the internet. The internet offers consumers an unprecedented variety of goods and the possibility of comparison. Tax and duty-free import of relocation goodsĬash values, customs value rates and customs payment rates FAQs concerning the new e-commerce regulations from 1 July 2021
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