!!!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).

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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 1%%sup st/%  instance; they are subject to the provincial 
fiscal directorates and the Federal Ministry of Finance.

!Literature
Zollgesetz 1988, loose-leaf edition, 1988ff.


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