184. Ordinance of the Federal Minister of Finance for the Implementation of the Customs Law (ZollR-DV 2004)

On the basis of the Customs Law Implementing Act (ZollR-DG), BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. I n ° 26/2004-in agreement with the Federal Minister for Agriculture, Forestry, the Environment and Water Management and Section 3 in agreement with the Federal Minister for Health and Women-in accordance with § § 1 and 2, the following:

Section A

Powers of control (Section 9 (1) of the Customs Act)

§ 1. Import and export controls shall be carried out in accordance with the provisions of the quality-class law with regard to fruit, vegetables, chicken eggs, hatching eggs and chickens, and poultrymeat, by means of the following customs offices:

1.		Customs office of Vienna;
2.		Customs office of Vienna Airport;
3.		in the area of the customs office Eisenstadt: Zollstelle Nickelsdorf;
4.		Customs office of Linz;
5.		Customs Office Wels;
6.		in the area of the Zollamtes Graz: Zollstellen Container terminal Werndorf and Spielfeld;
7.		in the area of the Villach customs office: the Karawankentunnel customs office;
8.		Customs office Salzburg;
9.		in the area of the customs office Innsbruck: customs offices Innsbruck Airport and Freilager Hall;
10.		in the area of the Feldkirch customs office, customs offices Feldkirch/Straße and Tisis;
11.		in the area of Zollamtes Wolfurt: Zollstellen Wolfurt Straße/Bahn and Höchst.

§ 2. The official plant protection service on the occasion of the import or transit of fruit, potatoes, other than seed potatoes, herbs, spices, vegetables and cut flowers, seed and nutrient substrate (soil, excluding pure peat), other Objects, including forestry materials and plants, intended for planting, including forest plants, are to be carried out by the following customs offices:

1.		in the area of the Vienna Customs Office: Südbahn customs office/Post;
2.		Customs office of Vienna Airport;
3.		in the area of the customs office Linz: Zollstelle Linz Airport;
4.		in the area of the customs office Graz: Zollstelle Flughafen Graz;
5.		in the area of the Klagenfurt customs office: Klagenfurt customs office/airport/road (in air traffic);
6.		in the area of the customs office Salzburg: customs office Salzburg Airport;
7.		in the area of the customs office Innsbruck: customs offices Innsbruck and Innsbruck/Post;
8.		in the area of the Feldkirch customs office: Tisis customs office;
9.		In the area of the Zollamtes Wolfurt: Zollstellen Höchst, Wolfurt/Post and St. Margrethen.

§ 3. The import controls referred to in Article 1 (3) (b) of Regulation (EC) No 1661/1999 laying down detailed rules for the application of Regulation (EEC) No 737/90 on import conditions applicable to agricultural products originating in Third countries following the accident at the Chernobyl nuclear power station shall be carried out by the following customs offices:

1.		Customs office of Vienna Airport;
2.		in the area of the customs office, Wr. Neustadt: Drasenhofen customs office;
3.		in the area of the customs office Eisenstadt: Zollstellen Berg, Heiligenkreuz and Nickelsdorf;
4.		In the area of the customs office Graz: customs office Spielfeld;
5.		in the area of the Feldkirch customs office: Tisis customs office.

Section B

Customs roads (§ 20 sec. 2 Z 3 ZollR-DG) and customs airfields (§ 31 para. 1 Z 1 ZollR-DG)

Customs roads

§ 4. Customs roads are the following roads, from the customs border to the customs offices listed in brackets:

1.		in the area of the customs office Innsbruck:
a)			National road B 185 Martinsbrucker Straße (customs office Martinsbruck);
b)			Country Road B 184 Engadiner Straße (Pfunds customs office);
c)			Country Road L 348 (Spiss customs office);
2.		in the field of the Feldkirch customs office:
a)			L 191 Liechtensteiner Straße (customs office Tisis);
b)			Country Road L 61 Tostner Straße (Tosters customs office);
c)			Oberfresch municipal road (fresch customs office);
d)			Road L 60 Nofler Straße (Nofels customs office);
e)			Country Road L 53 Bangser Straße (Bangs customs office);
f)			National road L 52 Meininger Straße (Meiningen customs office);
g)			National road L 59 Montlinger Straße (Koblach customs office);
h)			Country road L 58 Mäderer Straße (Zollstelle Mäder);
3.		in the area of Zollamtes Wolfurt:
a)			Street L 46 Diepoldsauer Straße (Hohenems customs office);
b)			National road L 45 Schmittern-Straße (customs office Schmitterbrücke);
c)			Country road L 44 Widnauer Straße (Wiesenrain customs office);
d)			Regional road L 204 Lustenauer Straße (customs office Lustenau);
e)			National Road L 202 Schweizer Straße (customs office Höchst);
f)			National road L 19 Gaißauer Straße (Gaißau customs office).

Customs airports

§ 5. Customs airfields with the customs offices listed in brackets are:

1.		Vienna Airport (customs office of Vienna Airport);
2.		Linz Airport (Linz Airport customs office in the area of the Linz customs office);
3.		Salzburg Airport (customs office Salzburg Salzburg in the area of the customs office Salzburg);
4.		Graz airport (Graz airport in the area of the Graz customs office);
5.		Airport Klagenfurt (Zollstelle Klagenfurt Airport/Straße in the area of the Klagenfurt customs office);
6.		Innsbruck Airport (customs office Innsbruck Airport in the area of the Innsbruck customs office).

Section C

Transfer of responsibilities (Section 40 (2) and § 118 (4) of the Customs R-DG)

§ 6. The customs office responsible for the issuing of binding tariff information (vZTA) and the responsible customs authorities pursuant to § 119 (1) of the Customs R-DG shall be the customs office of Vienna.

Section D

Supplementary regulations for the implementation of the ZK-DVO (§ 44 ZollR-DG)

To Art. 180 ZK-DVO

§ 7. The contents of the declaration of customs value (form D.V.1) can be re-established with support for automation.

On Art. 230 (d) ZK-DVO

§ 8. The goods listed below are exempted from the obligation under Art. 38 (1) (a) ZK pursuant to Article 50 (3) of the Customs R-DG and apply without prejudice to Art. 235 ZK-DVO by a statement of will within the meaning of Art. 233 (b) ZK-DVO as the Release for free circulation:

1.		if they are imported on a customs road, via a customs airfield or in the framework of an authorised suburban transport:
a)			legal tender and securities in the field of transport between financial institutions;
b)			human organs, human blood, women's milk;
c)			goods imported for assistance in the event of elemental events or accidents, but where goods remaining in the customs territory are to be reported to a customs office without delay;
d)			Goods of Chapter I, Titles VI, XI, XIX, XXIV, XXVII and XXIX ZBefrVO;
2.		the clothing and the duty-free items normally carried in it or on the body, when they are brought by travellers outside customs roads or by an authorised suburban transport;
3.		electrical energy supplied in lines and water supplied in lines for the self-supply of the operator of the line.

On Art. 231 (d) ZK-DVO

§ 9. Without prejudice to Article 235 of the ZK-DVO, the goods referred to below shall be deemed to have been declared for export by means of a statement of will within the meaning of Article 233 (b) of the ZK-DVO,

1.		if they are carried out on a customs road, via a customs airfield, or in the framework of an approved intercourse:
a)			legal tender and securities in the field of transport between financial institutions;
b)			human organs, human blood, women's milk;
c)			goods exported for assistance in the event of elementary events or accidents, but where the goods remaining in the third country are to be reported to a customs office without delay;
d)			packagings, packagings and pallets;
2.		goods whose total value per consignment does not exceed 22 euros;
3.		electrical energy supplied in lines and water supplied in lines for the self-supply of the operator of the line.

On Art. 233 (a), third indent, ZK-DVO

§ 10. Travellers may submit the declaration within the meaning of Article 233 (a) of the ZK-DVO by placing on the inside of the windscreen of the passenger car they are using a sheet of paper or plastic, which shall be a sign according to the model in the Annex.

On Art. 238 first coat ZK-DVO

§ 11. The value limit laid down in Art. 238 of the first coat of paint ZK-DVO is increased:

1.		in respect of goods, import duties (Art. 4 No.10 ZK)							on	EUR 5 000
2.		for other goods							on	EUR 100 000

To Art. 289 ZK-DVO

§ 12. Community goods, except those for which a control copy T 5 is submitted by a railway or post within the framework of a continuous operation, shall be made by an exporting customs office or pre-prepared for the purposes of Article 286 of the ZK-DVO. Transport contracts for carriage with destination to a third country shall be deemed to be lodged at the customs office of exit or to the customs office of the customs office of departure. The affixing of the service stamp impression of the dispatch station or the delivery post office shall be deemed to be confirmation of the exit of the goods.

On Art. 857 (1) (b) of the ZK-DVO

§ 13. The customs authorities may authorise the security in the form of the pledge of savings customers of credit institutions having their registered office or establishment in the field of application.

To Art. 868 Subparagraph 1 ZK-DVO

§ 14. The accounting of duties shall not be recorded if the total amount of the charges does not reach EUR 10 in individual cases; in the case of postal and travel transactions and in the collection of interest in the case of sowing interest within the meaning of Article 232 of the ZK, this provision shall apply to: a total of EUR 3 in individual cases.

Section E

Administration of tariff quotas and customs ceilings and Community surveillance (§ 46 of the Customs R-DG)

§ 15. The application for a reduced rate of tariff quotas under tariff quotas (tariff quota) or of tariff ceilings (ceiling duty) may only be made on release for free circulation, namely:

1.		in the written customs declaration, or
2.		in the case referred to in Article 76 (1) (b) and (c) CZK, in the notification to the customs office of the Suben customs office, or
3.		in the case of a customs ceiling, also in an oral customs declaration, or
4.		in the case of the reopening or retroactive opening of a tariff quota, except in the case of the entry into the customs office of Section 21, in a request.
The customs declaration, the notification or the application shall contain all the information necessary for the application of the customs duty requested.

§ 16. The application in the notification according to § 15 Z 2 is only allowed if the goods have arrived at the approved location and are credited in the accounts.

§ 17. (1) Applications submitted in a customs declaration pursuant to Articles 15 (1) and (3), excluding applications for customs purposes in automated customs declarations in the normal procedure, shall be lodged at the office of office by the customs office on the day of acceptance of the customs declaration and of the customs office Transfer of the goods by means of a remote copy to the Suben customs office assigned to the customs office of Wels.

(2) In the case of removals outside the official place, applications by the applicant and at its cost immediately after the customs body has been manufactured by the customs body shall be sent to the customs office of Suben, which is assigned to the customs office of Wels, by means of a copy of the copy. ,

(3) Applications submitted in a notification (§ 15 Z 2 or § 18), with the exception of customs clearance applications in customs declarations in the IT procedure, shall be made by the beneficiary on the day of the amortion in the accounts, or at the time of the submission of the supplementary declaration by means of a remote copy, to the customs office of Suben, which is assigned to the customs office of Wels.

§ 18. The notification according to § 15 Z 2 can also be made at the time of the submission of the supplementary application. In this case, the application shall not be deemed to have been filed until that date.

§ 19. The the customs office of Wels Customs office Suben has all incoming

1.		Tariff quota applications to the European Commission-hereinafter referred to as the Commission-unless the Commission has disclosed the exhaustion of the quota;
2.		To take account of the application of the tariff ceilings, and to report to the Commission on the dates announced by the Commission.

§ 20. In the case of tariff quotas and tariff ceilings, the amount of the duties shall be calculated on the basis of the duty of the quota duty or of the ceiling for the ceiling. In addition, in the case of tariff quotas, a security benefit pursuant to Art. 190 (1) ZK shall be levied. The amount of the guarantee shall be equal to the difference between the charges, calculated on the basis of the rate of duty and the charges, calculated on the basis of the next lower rate of duty provided outside the quota and on the basis of the conditions laid down in that are to be collected.

§ 21. Tariff quota applications in respect of which the quota customs duty is not or only partially applied on the basis of the quota levy shall be accepted by the customs office of the customs office of the Suben customs office, where the application is submitted before the Publication of the exhaustion in the automated database of the customs tariff has been carried out. The evidence shall be notified to the applicant by the customs office of the Suben customs office assigned to the Wels customs office, or in the case of applications pursuant to § 15 Z 2, to be notified to the applicant, otherwise to be noted in the customs declaration. If an already exhausted tariff quota is re-opened, contingent applications which have been accepted by the customs office of Suben, assigned to the customs office of Wels, shall be submitted to the customs office of the office of office prior to the drawing of the quota. Commission: shall be transmitted.

§ 22. The tariff quotas and tariff ceilings are listed in the Austrian Customs Tariff. The one from the Commission: Known status of opening, re-opening or exhaustion of quotas or on the non-application of tariff ceilings is included in the automated database of the customs tariff (Section 45 (3) of the Customs R-DG). To the extent that this status is not established by regulation, the automated database of the customs tariff is binding.

§ 23. (1) In the case of goods subject to Community surveillance under Article 308d of the ZK-DVO, release for free circulation and export in the customs declaration shall be accompanied by the serial number of the Community surveillance system and the the quantity of the product in the unit defined by the Regulation. In the case of Art. 76 (1) (c) ZK, these particulars shall be entered in the notification to the customs office of Suben assigned to the customs office of Wels.

(2) The customs declaration or the declaration shall be transmitted in the same way as those with tariff quota or customs orders issued by the customs office of Suben assigned to the customs office of Wels (Article 17 (1) to (3)), but in the case of Art. 76 (1) (c) The notification must always be transmitted on the day of the registration in the accounts.

(3) The notification referred to in paragraph 2 shall be kept in the case of automated customs declarations in the normal procedure and, if the declaration is made within the time limit laid down in the Regulation on Community supervision, in the case of customs declarations in accordance with the procedure laid down in Art. 76 (1) (c) ZK in the computer science procedure.

(4) The customs office of Suben, assigned to the customs office of Wels, has to accept all incoming customs declarations or declarations and to report the respective total quantities at the specified dates of the Commission.

Section F

Proof of tariff preferences (§ 5 Customs R-DG in connection with the KN-VO)

§ 24. (1) For the classification into subheadings for purebred breeding animals, the applicant shall be required to provide proof that such animal is an animal by means of a confirmation from the Chamber of Agriculture in the area of which the animal is to be placed in the Breeding book (Herdebuch) is to be entered.

(2) For the classification of certain goods for use as seed (ex Pos. 0701 and 0712 as well as ex Chapel 10 and 12), the applicant shall submit proof of an import notification as confirmed by the Federal Food Safety Agency in accordance with the Seed-Law Act 1997.

Section G

Separate determination of the freedom of import duty (Section 87 (2) of the Customs R-DG)

§ 25. (1) The determination of the freedom of import duty shall take place in the case of the following titles of Chapter I of the ZBefrVO with a separate decision (Section 87 (1) (1) (1) (lit)). a Customs R-DG):

1.		Title I, in so far as it relates to motorised means of transport, or where the application is made by the person concerned in the grounds of habitual residence in the field of application;
2.		Title II, III and IV;
3.		Title V, in so far as it relates to goods whose total value per consignment exceeds the threshold for the submission of a statistical declaration on importation;
4.		Title VIII;
5.		Title XII, in so far as it relates to goods listed in Annex II to the ZBefrVO, other scientific instruments or apparatus according to the provisions of Annex II. Articles 52 and 53 of the ZBefrVO, or equipment for scientific research under Art. 59a ZBefrVO;
6.		Title XIII, XIVa and XIVb;
7.		Title XVI, in so far as it relates to goods imported for the benefit of the disabled and not included in Annex III to the ZBefrVO;
8.		Title XVIII, in so far as the goods are transmitted to a non-profit association authorised by the competent authorities to receive such goods in a duty-free form; and
9.		Title XXI.

(2) Other cases of determination of the freedom of import duty with a separate decision are as follows:

1.		which is referred to in Article 89 (1). a Customs R-DG shall be exempt from import duties, in so far as they are motorised means of transport;
2.		which is referred to in Article 89 (1). b Customs-R-DG import duty exemptions provided that they are goods within the meaning of Article 1 (2) (c) of the second indent of the ZBefrVO, excluding bicycles;
3.		which is referred to in Article 89 (1). (c) exemption from import duties provided for in Section 90 of the Customs R-DG;
4.		the exemptions from import duties provided for in international law contracts within the meaning of Article 133 (1) (b) of the ZBefrVO;
5.		Exemption from import duties provided for in international law contracts within the meaning of Article 133 (1) (c) to (g) of the ZBefrVO
a)			(e) in the case of goods for consumption or consumption in the event of an act of elemental or accident or in the course of exercises in such cases;
b)			point (f), and
c)			Point (g), in so far as they are goods within the meaning of Article 91 (1) of the Customs R-DG.
6.		the exemption from import duties provided for in international agreements within the meaning of Article 133 (2) of the Code of Law or in other international agreements.

§ 26. (1) A separate decision pursuant to Article 25 (1) (1) is not required if the normal place of residence in the customs territory of the Community is established outside the territory of the application. The competent authorities of that Member State in which the normal place of residence is established shall be informed of the granting of the freedom of import duty.

(2) A separate decision pursuant to section 25 (2) (4) is not required for goods for the service use of international organisations with registered offices in the field of application, excluding motorised means of transport.

(3) A separate decision pursuant to section 25 (2) (4) and (6) is not required for goods for personal use or consumption by members of international organizations and foreign permanent representations based in the application area, the freedom to import duties on the extent of Article 89 (1) (1) (1). b Customs R-DG shall be granted, in so far as it is not goods within the meaning of Article 1 (2) (c), second indent, ZBefrVO, other than bicycles.

Section H

Costs and other subsidiary claims

On § 99 (3) of the Customs R-DG

§ 27. The Commission's fees shall be exempted from the costs of removals outside the opening hours if they:

1.		in rail transport at a border station
a)			shall be carried out on the train and shall be removed from the installation, or
b)			Bulk cargo in whole wagons or container loads;
2.		only in the supervision and certification
a)			the export of goods already made for export or re-exportation or equivalent goods, or
b)			the transhipment of goods or the modification of customs or registration marks in the transit procedure;
3.		for the protection of Community goods by means of a customs office which is to be obtained from the other customs territory on the road only through the territory of a third country;
4.		in postal services under presentation by Österreichische Post AG.

On § 104 (1) of the Customs R-DG

§ 28. (1) The storage allowance (Section 104 (1) of the Customs R-DG) for the storage of goods in customs warehouses of type F and for the temporary storage of goods at a customs office shall be:

1.		for storage in closed rooms per 100 kg and calendar day								0,36 Euro,
2.		in the case of storage on open-air storage areas per square metre and calendar day								EUR 0.36.

(2) To the extent that the storage money is calculated according to the mass, the gross mass (gross weight) is used for its dimensioning, which is the mass, including all the envelopes, plus any pallets, the entire consignment.

(3) In the calculation of the storage position after the square meter, the occupied area shall be determined by multiplying the largest longitudinal dimension with the largest width dimension of the stored product or the stored product. the total number of square metres occupied by the total number of square metres shall be rounded up to full square metres.

Zu § 107 ZollR-DG

§ 29. The amount of expenses for the calculation of the cash outlay for the provision of information pursuant to § 7 (3) of the Customs R-DG shall be determined at EUR 4.3 per minute of the received amount of the received amount.

Section I

Final provisions

§ 30. (1) This Regulation shall enter into force on 1 May 2004.

(2) The BGBl Regulation. No 1104/1994, idFd BGBl. II No 392/2003 shall not enter into force at the same time.

Grasser