Zölle#

Customs Duties, federal levies collected by the customs offices on the import of goods under the Customs Law of 1988 according to the provisions of the customs tariff (Customs Law of 1988). Customs rates can also be fixed or abrogated through international agreements (conventional duties, e.g. within the framework of the WTO, or in bilateral trade agreements). No customs duties are levied on the movement of goods within the European Union(single market).

According to the basis of assessment, a distinction is made between ad valorem duties (calculated in percentages of the dutiable value of the goods) and specific customs duties (calculated in Austrian Schillings or Euro per weight or number of units of the goods); in terms of their function there are protective duties (designed to protect domestic production from foreign competition by raising the price of the imported commodities) and revenue duties (designed to obtain revenue rather than to restrict imports). Special protective duties are anti-dumping duties and countervailing duties (designed to afford protection against certain market-disturbing measures by export countries). The Federal Ministry of Finance can reduce or remit customs duties in order to influence supply or prices or because the goods in question are not produced domestically. The customs law provides for some exemptions from duty (e.g. for certain scientific materials, designs, luggage, removal goods, gifts and diplomatic goods). The customs offices ( Customs Guard) are the tax authorities of the 1st instance; they are subject to the provincial fiscal directorates and the Federal Ministry of Finance.

Literature#