Customs duty: 10% of CIF (Cost + Insurance + Freight) for passenger cars; may vary for commercial vehicles.
VAT: 20% applied on CIF + customs duty + any additional import charges.
NoVA (Normverbrauchsabgabe): Austrian vehicle registration tax based on CO₂ emissions, fuel type, and vehicle efficiency.
Environmental surcharges may apply for older diesel vehicles.
Exemptions
Returning residents/relocation imports (conditions: owned vehicle outside EU ≥6 months, imported within 12 months of relocation, not sold for 12 months).
Diplomats and international organization staff with official documentation.
Required Documents
Export Certificate (English/German).
Bill of Lading (Original) and Export Deregistration Certificate.
Commercial Invoice & Packing List.
Inspection Certificate (JEVIC/JAAI).
Employer letter stating stay abroad ≥1 year.
Customs import declaration & proof of payment.
Passport/ID or company registration, VAT number (for businesses).
Proof of residence (for private importers).
Important Practical Notes
Vehicles must meet EU emission standards (Euro 5/6 preferred).
EU Certificate of Conformity (CoC) required, or individual type approval (Einzelgenehmigung).
Clearance time depends on documents, compliance, and type approval requirements.