Customs for Household Goods from Austria 2026: Übersiedlungsgut Duty Relief and Inventory List

Übersiedlungsgut 2026: duty-free relocation across borders

Customs treatment of household goods on emigration depends entirely on whether the destination is inside the EU/EEA customs union or outside. Within the EU/EEA, the free movement of goods principle applies: no customs declaration, no duties, no VAT — your moving company simply transports the contents. Outside the EU (Switzerland, UK, USA, Canada, Australia, Asia, etc.), the goods are classified as Übersiedlungsgut (personal household effects) under the relevant bilateral framework, generally entering duty-free under the EU Übersiedlungsgut Regulation (EU 1186/2009) on the export side and the destination’s equivalent on the import side.

The defining principle: the goods must have been owned and used by you for at least 6 months in Austria (12 months for some destinations) and you must transfer your normal residence (Hauptwohnsitz) abroad permanently or for at least 12 months. Items purchased in the last 6 months count as new merchandise and may be subject to import VAT and duties. The 6-month rule is interpreted strictly — keep purchase receipts handy for any items potentially in question.

Required documents for the Austrian Zollamt

For exports to non-EU destinations, the moving company files an electronic Ausfuhranmeldung via the Austrian Zollamt’s e-AT system. As the Anmelder, you provide: (1) detailed Inventarliste (inventory) — typically 3-6 pages itemising boxes and high-value items in English, with declared values, (2) Meldebestätigung from the Meldeamt confirming Hauptwohnsitz Abmeldung (or the upcoming move), (3) destination registration evidence (visa, residence permit, employment contract abroad, or rental agreement), (4) ID Austria or passport copy, (5) transport documents (bill of lading for sea freight, AWB for air, CMR for road).

The Zollamt issues an MRN (Movement Reference Number) for the export declaration; the carrier needs this to depart Austria. Customs at the destination will request the same Inventarliste plus their own forms (e.g. CBP Form 3299 for USA, BSF186 for Canada, Form B534 for Australia, ZA Customs DA 304 for South Africa).

Comparison: Übersiedlungsgut treatment by destination

Inventarliste: how to write one that customs will accept

The Inventarliste is the central document. Customs officers use it to verify duty-free eligibility and identify potentially high-value or restricted items. Best practices: (1) write it in English — accepted by all destinations, (2) list items by box number and category (e.g. ”Box 12: Kitchen — pots, pans, dishes” rather than each spoon), (3) declare high-value individual items separately with serial numbers (e.g. ”Sony A7 IV camera, S/N 12345, value €2,500, purchased 2022”), (4) include estimated total declared value (used value, not new), typically €5,000-25,000 for a typical 40-foot container.

Restricted item disclosure is critical: weapons (firearms, knives over standard cutlery, even decorative swords), live animals, plants and seeds, food (especially meat and dairy across most non-EU borders), tobacco/alcohol above personal limits, prescription medications in large quantities, art over €50,000 in value, antiques over 100 years old (CITES regulations may apply for ivory, certain woods).

VAT, alcohol, tobacco — the typical gotchas

For non-EU destinations the moving company can usually export at zero VAT (Ausfuhrlieferung) provided the customs export documentation is complete. If anything goes wrong (Inventarliste rejected, late MRN), VAT (20% Austrian or destination VAT, sometimes both) becomes payable on goods value. This risk is why professional movers handle 95% of transcontinental Austrian moves — DIY shipping commonly results in surprise VAT and customs storage fees.

Alcohol and tobacco bring quantitative limits at most third-country borders, even within Übersiedlungsgut. Examples: USA permits 1 litre wine and 200 cigarettes per adult duty-free (excess seized or duty); Australia 2.25 litres alcohol and 25 cigarettes; Canada similar low limits. Plan to dispose of larger personal stocks before the move — destination duty rates are often 100-300% of value.

Vehicles, boats and high-value items

Personal vehicles owned 6+ months can usually accompany the move under Übersiedlungsgut — see our car export guide. Boats and motorbikes follow similar rules but require destination-specific documents (UK requires a SVA/IVA for non-EU vehicles, Australia ADR compliance, USA 25-year rule for non-USDOT vehicles).

Art, antiques, jewellery and collectibles over a certain threshold (typically €15,000-50,000) require additional documentation: provenance certificates, professional appraisal, sometimes export licence (CITES, Kulturgüterausfuhrgesetz). For Austrian cultural goods over 50 years old, the Bundesdenkmalamt may require an Ausfuhrgenehmigung — apply 4-8 weeks before the move.

Choosing a moving company: documentation matters

Reputable international Austrian movers (Schmidpeter, Gerson Relocation, AGS Worldwide, Crown Worldwide, ALSO Logistics, Knapp Transport, Walter Group) handle Zollamt e-AT submission, Inventarliste templates, destination customs filings, and quarantine compliance. Quotes typically include: pickup, packing, customs export, sea/air transport, destination customs clearance, delivery. Storage at destination port costs €15-50/day if customs is delayed — a properly prepared Inventarliste avoids 95% of these delays.

Timing: ideal customs and shipping schedule

Day -90: Get 3 quotes from international movers. Confirm visa or residence approval at destination (customs requires it). Begin Inventarliste draft.

Day -45: Sign moving contract. Movers visit for survey. Begin disposing of restricted items (alcohol, food, plants).

Day -14: Movers pack. Final Inventarliste finalised in English with values. Apostille any required documents (if destination requires).

Day -7: Movers file Ausfuhranmeldung at Austrian Zollamt. Receive MRN. Container or truck departs Austria.

Day 0: Meldeamt Abmeldung. See our Meldeamt guide.

Day +14 to +60: Goods arrive at destination port. Customs clearance with B534/CBP 3299/ToR1 etc. Inspection if random check. Delivery to new address.