383. Ordinance of the Federal Minister of Finance on the implementation of the Tax Administration Organization Act and of the EC Administrative Assistance Act on the seat and office areas of the customs offices with a general task price (Economic Area-Customs Office-Regulation)

On the basis of § 14 and § 17a (4) of the Tax Administration Organization Act (AVOG), BGBl. No. 18/1975, as last amended by BGBl. I n ° 99/2006, and Section 1 (2) of the EC Assistance Act, Federal Law Gazette (BGBl). No 657/1994, as last amended by BGBl. I No 34/2005, shall be ordered:

§ 1. The offices of the customs offices are summarised in accordance with the organizational needs and the needs of a citizen-friendly administration.

Regionalisation is based on geographical circumstances, organizational minimum sizes and in the circumstances of travel and goods traffic.

The concept of economic space, on the one hand, is based on a broad approach to the needs of transport, the economy and the customs authorities; on the other hand, the formation of larger units makes it possible to achieve an appropriate, simple and cost-effective basis. frugal enforcement with a high degree of decentralized autonomy.

§ 2. (1) The following customs offices shall be established with the following local areas:

Customs office Vienna, based in Vienna, for
	the State of Vienna
Customs office Eisenstadt Flughafen Wien, located in Eisenstadt and in Schwechat for
	the federal state of Burgenland, the political district of Bruck an der Leitha, the court district Schwechat in the political district of Vienna and the area of Vienna Airport
Customs office St. Pölten Krems Wiener Neustadt, based in St. Pölten, in Krems an der Donau and in Wiener Neustadt for
	the federal state of Lower Austria, with the exception of the political district of Bruck an der Leitha, the district of Schwechat in the political district of Vienna and the area of Vienna Airport and the port area of Enns in the Amstetten district
Customs office Linz Wels, headquarted in Linz and Wels for
	the province of Upper Austria and for the port area of Enns in the district of Amstetten in Lower Austria
Customs office Salzburg with seat in Salzburg for
	the province of Salzburg
Customs office Graz based in Graz for
	the province of Steiermark
Customs office Klagenfurt Villach, located in Klagenfurt and in Villach for
	the province of Carinthia
Customs office Innsbruck, located in Innsbruck for
	the province of Tyrol
Customs office Feldkirch Wolfurt, based in Feldkirch and in Wolfurt, for
	the Province of Vorarlberg

(2) Customs offices may be assigned to the customs offices referred to in paragraph 1.

(3) The assigned customs offices shall be subject to the overall management of the competent customs office. In the event of organisational expediency, it may limit the objective and local scope of the customs offices assigned to it to certain tasks or to certain locations. In the case of such measures, § 9 (4) to (5) (obligation to customers) shall apply mutagenic.

§ 3. (1) The responsibility for the accounting collection of duties pursuant to Article 218 (1) and (2) and Article 219 of the Code, for the notification of such amounts and for the collection of such duties shall be transferred to the Customs Office, which shall, in the case of or in the area of that duty, be responsible for the collection of such duties. The customs debt has been incurred, provided that no deferment of payment under Article 226 of the Code is granted for these duties.

(2) In the case of an approved payment order under Art. 226 (b) of the Customs Code, with the exception of cases of the reference procedure pursuant to Article 76 (1) (c) of the Code, the responsibility for the accounting collection of duties shall be determined in accordance with Article 226 (b) of the Code. 218 (1) and (2) and (2) and Article 219 of the Code, for the purposes of the communication and for the collection of such amounts of duty shall be transferred to the customs office in which the customs debt has been incurred or in the area of which the customs debt is

(3) In the case of an approved payment order under Art. 226 (b) of the Customs Code, in connection with a procedure under Article 76 (1) (c) of the Code, the responsibility for the accounting collection of duties under Article 218 (1) (c) of the Code shall be determined by Article 218 (1) (c) of the Code. (1) and (2) and (2) and Article 219 of the Code, to communicate and to collect such amounts of duty, to the customs office in whose territory the holder of the authorization is domicated or domicated, in the absence of a place of residence or a registered office in the area of application. the customs office of Innsbruck.

(4) In the case of an approved payment order under Article 226 (c) of the Customs Code, the responsibility for the accounting collection of duties pursuant to Article 218 (1) and (2) and Article 219 of the Code, the notification and the collection of such duties shall be the responsibility of the In the absence of a place of residence or a registered office in the area of application, the customs office of Innsbruck is transferred to the customs office in whose area the holder of the authorization is domicated or has its registered office.

(5) The responsibility for the accounting collection of duties pursuant to Article 218 (3) and Article 220 (1) of the Code, for the notification of such amounts and for the collection of duties shall be transferred to the Customs Office, which shall, for the first time, be in a position to: The amount of duty shall be calculated and the debtor shall be determined.

(6) The responsibility for the collection, notification and collection of duties and other claims, as well as the levying of excise duties and the contribution to the old goods contract, shall be transferred to that office in the area of which the customs office is responsible for the collection of duties and other charges. Tax claims or the goods to which these charges are accounted for, against the debtor debtor or even against a third person pursuant to § 82 (3) or § 83 (3) of the Financial Criminal Law initiated a financial penalty procedure or from which pursuant to section 54 (3) of the German Financial Code ("Finanzstrafgesetz") 1 or § 82 (2) of the Financial Criminal Law (Finanzstrafgesetz) is indicated by a financial offence. This shall not apply to export refunds in accordance with the export refund law.

(7) In the cases of § 146 of the Financial Criminal Law and Section 108 (2) of the Customs Law Implementing Act, the customs office is responsible for the accounting collection and notification of duties as well as the levelling of charges, which is the responsibility of the customs office. Provisions applicable to customs bodies.

§ 4. Responsibility for transferring responsibility to the Vienna Customs Office

1.		for the authorisation of natural and legal persons for the use of Carnet TIRs in accordance with Annex 9, Part II, of the TIR Convention,
2.		for the collection of import duties, including the assertion of secondary claims, the carnet holder or the guaranteeing association in the procedure with Carnet TIR or with Carnet ATA,
3.		for the collection of levies and additional claims in the case of Rail Cargo Austria Aktiengesellschaft, provided that a customs debt has been incurred for this company.

§ 5. (1) For the implementation of the export refund procedure in the context of the right of market organisation, where the export declaration or the pre-financing of the refund has been accepted by an Austrian customs office, the at the customs office of Salzburg, a paying agency with responsibility for the entire area of application.

(2) For the professional management of this paying agent, a paying agent shall be provided to the Management Board of the Customs Office in Salzburg.

(3) The customs office of Salzburg is responsible for the entire area of application for the implementation of the payment transactions resulting from the export refunds procedure by the paying agency.

§ 6. For the purposes of the handling of goods at the place of office in the export procedure, the customs offices referred to in each case shall also be entitled to the customs offices listed below, if the customs offices of export which are otherwise competent are not at the same time the customs office of exit.

Customs Office Graz	District Wolfsberg
Customs office Eisenstadt Flughafen Wien	Districts Feldbach, Fürstenfeld and Hartberg

§ 7. The customs office Eisenstadt Flughafen Wien is responsible for the entire application area:

1.		for the allocation of excise duty numbers and the management of the excise duty database,
2.		for the purpose of carrying out subsequent verification (verification) of Austrian and foreign preferential proof,
3.		in the context of the settlement of verifications for the collection of duties, as well as for the reimbursement of such post-surveys, for the subsequent pre-writing of security services and for the release of collateral,
4.		participate in the authorization procedures for simplifications pursuant to Art. 372 (1) (g) (ii) ZK-DVO for the airport of departure and destination.

§ 8. The Zollamt Linz Wels is responsible for the entire application area:

1.		as a central reporting and liaison body for information in the context of the transport control procedure, including the early warning system concerning transactions relevant to the excise duty within the European Union and for the exchange of data the database of excise duties with the Member States of the European Union and the European Commission, and for the implementation of the confirmation procedure;
2.		for the management of the tariff quotas and customs ceilings of the customs tariff of the European Communities,
3.		for the exchange of data with the Commission of the European Union with regard to tariff quotas, tariff ceilings, customs tariff import and export controls and reference quantities,
4.		in the case of tariff quota reductions for the purpose of recharging and repayment of such surcharges, for the subsequent rewriting of security benefits and for the release of collateral,
5.		in the case of customs ceilings for the collection of duties, in so far as the charges and collateral have not been raised in the context of a payment order,
6.		as a central body in the system of information transmission of the European Commission's Mutual Information System (MIS) on exports, which are the subject of the common agricultural policy,
7.		as a central body for the implementation of consultation and notification procedures in the procedure for the granting of "only authorisations" and for the implementation of the Community exchange of information in connection with the The provisions of this Regulation shall be subject to a customs-approved treatment.

§ 9. (1) The customs authorities may, in the light of an effective, simple and cost-saving enforcement of the tax law, set up customs offices assigned to them in the event of an economic need. Customs offices at the customs border may also be set up, taking into account the opposite exit customs offices of a third country.

(2) The customs offices may close their assigned customs offices, taking into account an effective, simple and cost-saving enforcement of the matters assigned to them.

(3) In addition to the local area of activity, a customs office must be assigned, on the basis of paragraph 1, the enforcement of certain matters provided for by the customs authorities in the customs legislation (factual area of action).

(4) The establishment of a customs office, its local and factual scope shall be made known. The opening hours of the customs offices must also be shown in the customer's account.

(5) The text of the manifestation shall be presented at the Federal Ministry of Finance, at the regional organizational units of the Federal Minister of Finance, at the customs offices as well as in the chamber directorates of the economic chambers for the purpose of inspection. In addition, an electronic media presentation has to be made.

(6) Paragraph 5 shall apply to the closure of a customs office.

§ 10. The customs stamps which have been used up to now shall continue to be considered as the official seals of the customs offices and the customs offices assigned to them until 31 December 2007, until the date of exchange.

§ 11. (1) This Regulation shall enter into force on 1 March 2007. The responsibilities of the customs offices set up under this Regulation shall, from that date, be replaced by those laid down in the BGBl Regulation. II No 121/2004 as well as of the powers provided for in other legislation.

(2) With the entry into force of this Regulation, the Regulation on the implementation of the Tax Administration Organization Act, BGBl, shall enter into force. II No 121/2004, with the exception of the provisions of Article 5 thereof. § 5 of the BGBl Regulation. II No 121/2004 shall expire at the end of 31 December 2006.

(3) By way of derogation from § 3 (2) and 3 (3), jurisdiction to collect the duties referred to therein shall be exercised by the Customs Office in Vienna until 29 February 2008. For holders of payment orders pursuant to Art. 226 (b) of the Customs Code in connection with a procedure under Article 76 (1) (c) of the Code, the responsibility for the accounting collection of duties pursuant to Art. 218 (1) shall be the responsibility of the and 2 and Art. 219 Customs Code, to the communication of such amounts of duty and to the decision on the suspension of the enforcement already for the duties of duties resulting from the date of the granting of the authorization, at the latest by 1 December 2006, to the Customs office in the area of which the holder of the authorization is resident In the absence of a place of residence or a seat in the area of application, the customs office of Innsbruck has its seat.

Grasser