Effective April 21, 2022, the Postal Service™ is revising the Individual Country Listing for Austria in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) as follows:
n Add a restriction regarding cigars.
n Add an observation on value-added tax (VAT) requirements on imported goods.
n Revise the observation on gift shipments.
These revisions are based on a consultation with Österreichische Post AG (the designated operator of Austria) on March 18, 2022.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Austria
Country Conditions for Mailing
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Restrictions
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[Add the following entry in alphabetical order:]
Cigars may be imported only by a business that holds a permit issued by the Austrian government.
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Observations
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[Add a new observation as entry 3 to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods, with the exception noted in entry 4 below. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
[Revise current entry 3 as entry 4 to read as follows:]
4. Gift shipments valued at less than 45 EUR sent from a consumer to a consumer (C2C) and marked “Geschenksendung” or “Gift” are exempt from taxes and duties.
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Although effective April 21, 2022, the Postal Service will incorporate these revisions into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 4-21-22
