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53. Regulation of the Federal Minister of finance concerning the registration of tobacco excise in private travel (tobacco registration regulation 2014)
On the basis of article 29a of the tobacco tax Act 1995, BGBl. No. 704/1994, as last amended by Federal Law Gazette I no. 13/2014, is prescribed:
§ 1 cigarettes from the Member States referred to in article 29a of the tobacco tax Act 1995, which are not exempt from tobacco tax, has to sign the tax debtor, notifying them of the amount, the denomination, as well as other for the duties of required information orally.
§ 2. The traveller is obliged for the levy of the tax return immediately after the entry to the according to § 29a para 2 of the tobacco tax Act 1995 competent Customs Office to go. The tobacco tax is by the competent Customs Office without delay in terms of decision to set and must be paid immediately.
§ 3. Ordinance of the Federal Minister of finance concerning the registration of tobacco excise in private travel for the duration of the transition period (tobacco registration regulation), Federal Law Gazette II No. 169/2004, shall cease to be power.
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