Austria is an EU member and uses the BMF e-customs system for all customs declarations. Special features: EMCS for excisable goods (alcohol, tobacco, energy), the VIP+ tax system and Austria's role as an important transit country for DACH and Balkan routes. This page explains all aspects of importing to and transit through Austria.
Austria is a full EU member – with some national particularities.
Austria applies the Union Customs Code (UCC) fully. All EU TARIC duty rates apply, EU free trade agreements are applicable. Competent authority: BMF (Federal Ministry of Finance) and subordinate customs offices. IT system: e-Zoll Austria.
Austria is a critical transit country: (1) Switzerland → EU (via Vorarlberg/Tyrol). (2) Balkans → EU (via Carinthia/Styria). (3) Eastern Europe → Western Europe. Thousands of T1/T2 transit operations through Austrian customs offices daily. Key offices: Salzburg, Vienna Airport, Feldkirch, Spielfeld (SLO).
In the DACH region (Germany, Austria, Switzerland) there are close economic ties. Austria and Germany are EU members (same customs territory), Switzerland is a third country (own customs territory). For Swiss companies: import to AT = import into EU customs territory, with corresponding customs declaration requirements.
The four most important customs systems for importers and freight forwarders in Austria.
e-Zoll Austria is the official IT system for customs declarations in Austria. Access via FinanzOnline. For import declarations: accredited customs software or customs agent. Costs: no direct system fees. Import declaration = H1 for standard goods, H7 for low-value shipments (typically under €150) – since 1 Jul 2026 with EU €3 flat duty per tariff line instead of duty relief.
VIP+ is Austria's system for excise duty declarations (alcohol, tobacco, mineral oil/energy). EMCS: EU-wide system for movements of excisable goods under duty suspension (e.g. from one tax warehouse to another). In Austria: integrated with e-customs.
EORI-AT: for EU-established companies based in Austria. Application: free at BMF/competent customs office. Non-EU companies (e.g. Switzerland): no EORI-AT possible. They need an Austrian customs agent as indirect representative who files declarations with the agent's own EORI.
IT system: AT e-customs (BMF) vs. DE ATLAS (Federal Customs). Excise duties: AT VIP+ vs. DE own interfaces. User registration: AT FinanzOnline vs. DE ZOLLPORTAL. Procedure: both UCC-compliant. Main customs office: AT centralised (Zollamt Österreich), DE regional. For multinational imports via DACH: usually choose one country as main entry point.
Particularly relevant for DACH companies with a Swiss base.
Switzerland has no EORI system – EORI is an EU concept. In the Swiss customs system (Passar/e-dec), the CH-UID (company identification number) and ZAZ account number (customs payment account) are used. For import declarations in Austria (EU customs territory), an AT customs agent with EU EORI must be engaged.
Goods from Switzerland imported to EU (AT): T1 procedure from CH border to AT customs office. There: submit import declaration. Goods transiting Switzerland (e.g. Balkans → CH → AT): T1 for third-country goods, T2 for EU goods under NCTS.
Swiss companies regularly importing to AT: engage indirect representative (Austrian customs agent). The agent is liable with their EORI for correct declarations. Establishing an Austrian branch: prerequisite for own AT EORI and direct e-customs access.
Common questions about customs in Austria.
Austria: e-customs via BMF (Federal Ministry of Finance), user management via FinanzOnline. Germany: ATLAS via Federal Customs Administration. Both UCC-compliant. Austria excise duties: VIP+ system. Germany: own IT interfaces for energy, tobacco etc. EMCS applies EU-wide for tax warehouse traffic.
EMCS (Excise Movement and Control System): EU-wide IT system for movements of excisable goods (alcohol, tobacco, energy products) under duty suspension. Goods in customs or tax warehouse move via EMCS document (e-AD). Taxes only fall due on exit from the tax warehouse regime.
No. Swiss companies are not EU-established. They cannot apply for an AT EORI, but can get an EU EORI in the EU country where they are active. For AT imports: engage an Austrian customs agent (indirect representative).
VIP+ (Verbrauchsteuer Informations- und Prüfsystem Plus) is Austria's IT system for excise duty declarations (alcohol, tobacco, energy/mineral taxes). Accessible via FinanzOnline. Complements the e-customs system for processing excise duties.
T1 (external transit): for goods without EU origin or not in free circulation. T2 (internal transit): for EU goods transported through third countries (e.g. Switzerland, Serbia). Austria as transit country (Switzerland → EU, Balkans → EU): mainly T1 for third-country goods, T2 for EU goods via Switzerland/UK.
Prerequisite: EORI number (AT EORI for EU-established companies based in AT, via BMF). FinanzOnline access: free, apply online via finanzonline.bmf.gv.at. e-customs software access: via accredited software providers or engaging an Austrian customs agent.
Swiss companies often import via Vorarlberg/Tyrol borders (Feldkirch, Bregenz, Innsbruck). Important: Swiss companies do not have an EORI number – EORI is an EU concept. In the Swiss customs system (Passar), the CH-UID / ZAZ account number is used instead. For EU import declarations in Austria: engage an Austrian customs agent (indirect representative with their own EU EORI). For regular AT imports: consider an AT branch to obtain your own EORI-AT.
Glossary terms
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