Japan Used Car Import Duty / Regulation in Austria

• Year Restrictions

  ---

• Destination Port

  Wien

• Time of Shipment

  Container (34-41 Days)

• Vessel Schedule

  Container (Weekly)

• Shipping Line

  Mediterranean Shipping Company

• Inspection

  ---

Documents Required:

• Passport & International Driver's Permit
• Certificate of Title and Registration
• Commercial/Purchase Invoice
• Grundlagenbescheid - A Notice of basis of Assessment, must apply at a customs office at origin
• Entry certificate from the local Police Station
• Austrian License plates - Application must be completed immediately, plates from country of origin must also be available
• Letter from Employer stating length of stay abroad for at least one year.

When importing a motor vehicle from a third country, you must complete the following documentation and customs formalities:

• Proof of value (invoice with payment confirmation, purchase agreement).
• T1 consignment note (documentation that accompanies the vehicle from the point it crosses the border to the destination customs office, form Za 58a).
• Import declaration (customs clearance application, form Za 58a).
• If necessary, proof of preferential origin in order to secure a preferential customs duty rate (EUR1 movement certificate or declaration of origin on the invoice for a value of EUR 6,000).

The following customs duties are payable:

• A 10percent duty on the value of the motor vehicle (passenger cars and other motor vehicles manufactured expressly for the transporting passengers) will be assessed up to the duty limit (purchase price plus delivery costs to the EU's external border).
• For vehicles being imported from particular third countries (e.g. Switzerland and Norway), no customs duty will be assessed provided that proof of preferential origin can be supplied.
• A 20percent import turnover tax will be assessed based on the value of the motor vehicle free to destination (purchase price + delivery costs + customs duty amount).
• The standard consumption tax (NoVA), which must be paid if the motor vehicle is licensed with the local tax office at the owner’s place of residence.

Duties and Taxes:

Imported vehicle in Austria is subject to duties and taxes. However, for duty and tax free importation of the vehicle, the importer must have owned and used the vehicle for six months. The vehicle cannot be sold, disposed or otherwise transferred for one year.

A separate tax called ‘Normverbrauchsabgabe’ (NOVA) or a standard consumption tax has to be paid (up to 16 % of the car’s value) which depends on the kind, age and power of the vehicle at the time of vehicle registration. For the amount of NOVA 20% VAT has to be paid as well.

Note: If you want to import a vehicle from Austria you must comply with the statutory provisions and you must be sure to pay particular attention to the formalities associated with the standard consumption tax (Normverbrauchsabgabe or NoVA).