Export to Austria
Austria is a natural entry market into the EU for companies from Republika Srpska: geographically close, economically well connected and, thanks to the diaspora, familiar in language and culture. This page summarises the rules, documents and steps that apply when exporting to Austria.
As of September 2026. This is practical guidance, not legal, tax or customs advice. Customs and product rules change; obtain binding information from the bodies listed below.
Why Austria?
- According to the WKÖ Foreign Trade Centre in Sarajevo, Austria is among the largest foreign investors in Bosnia and Herzegovina. Existing business ties make market entry easier.
- The EU is Bosnia and Herzegovina’s most important export market; roughly three quarters of its exports go to EU countries.
- Goods released for free circulation in Austria can be traded across the EU single market without further customs formalities.
- Austrian buyers are increasingly looking for reliable suppliers and contract manufacturers in the region.
The legal framework
Stabilisation and Association Agreement (SAA)
Trade between Bosnia and Herzegovina and the EU is based on the Stabilisation and Association Agreement. Its trade part has applied since 1 July 2008, and the agreement itself has been in force since 1 June 2015. For exporters this means:
- Industrial goods originating in Bosnia and Herzegovina can enter the EU duty-free.
- Agricultural products are largely duty-free. Tariff quotas apply to beef, sugar and wine, among others; fishery products are also subject to quotas.
- The duty benefits apply only if the goods have preferential origin and this is proven (see below).
Check the duty rate for your product in the EU database Access2Markets or in the TARIC tariff. You need the tariff code (HS code) for this.
Step by step to your first export
- Classify your product. Determine the tariff code. It decides duty rate, requirements and licences.
- Check the duty benefit. Use Access2Markets to see whether the goods enter duty-free or under a quota, and which origin rules apply.
- Secure product compliance. Goods must meet EU requirements (see the product rules section).
- Agree delivery and payment terms. Put Incoterms®, payment period, security and jurisdiction in writing. For new customers, consider prepayment, letter of credit or staged payments.
- Issue proof of origin. For the duty benefit the importer needs an EUR.1 movement certificate or an origin declaration on the invoice.
- Organise customs clearance. Every import into the EU requires a customs declaration. In practice a forwarder or customs broker handles it.
- Clarify taxes. Import VAT is due on import (see below).
- Plan after-sales. Settle warranty, complaints handling and spare parts for your Austrian customer.
Proof of origin
For duty-free import, your Austrian buyer needs proof that the goods were produced in Bosnia and Herzegovina. Two forms are common:
- EUR.1 movement certificate, issued and stamped by your country’s customs authority, per shipment.
- Origin declaration on the invoice. An approved exporter may issue it; for consignments up to EUR 6,000 any exporter may.
As exporter you are responsible for its accuracy. Keep evidence of origin and processing of input materials (for example supplier declarations). Exact rules depend on the product.
Document checklist
| Document | Purpose |
|---|---|
| Commercial invoice | Basis of the customs declaration; customs value, goods, delivery term, origin declaration |
| Packing list | Contents, weight and packaging of the shipment |
| Transport document (e.g. CMR) | Proof of road transport |
| Proof of origin (EUR.1 or declaration) | Duty preference |
| Customs declaration | Release for free circulation |
| EU declaration of conformity, test reports | Proof of product compliance (e.g. CE) |
| Health or phytosanitary certificate | Only for food of animal origin, animals and certain plants |
Product rules by sector
| Area | What to watch |
|---|---|
| Machinery, electrical, construction products | CE marking, EU declaration of conformity, technical documentation; electrical and electronic products also RoHS and waste equipment rules |
| Consumer products in general | EU General Product Safety Regulation (GPSR): traceability, warnings and an EU-based responsible person for goods from third countries |
| Chemicals and mixtures | REACH and CLP (registration, classification, labelling) |
| Food of plant origin | EU food law, labelling in German, maximum residue and contaminant levels; phytosanitary certificate for certain plants and fruit |
| Food of animal origin | Only from countries and establishments listed by the EU for the product group; veterinary certificate and checks at an EU border control post. Lists and approvals change; check the current status before starting |
| Wood and wood products | Proof of legal origin and due diligence under the EU Deforestation Regulation (application date has been postponed, check current status); CITES where relevant |
| Textiles and leather | Fibre composition and care labels in German; chemical restrictions under REACH |
| Steel, aluminium, cement, fertilisers | Carbon Border Adjustment Mechanism (CBAM): reporting duties and emissions data; the definitive phase applies from 2026 |
| Packaging | EU Packaging Regulation and Austrian packaging rules: licensing with a collection and recovery scheme, usually settled through the Austrian importer |
Taxes and customs in Austria
- Import VAT. It equals the VAT rate that applies to the goods in Austria (20%, 13% or 10%). Businesses entitled to input tax deduction can reclaim it.
- EORI number. Whoever imports as declarant needs an EORI number, applied for with the Austrian customs authority.
- Delivered duty paid (e.g. DDP). If you as exporter handle import in Austria, you take on customs and VAT filing duties there. Clarify this beforehand with a tax adviser or forwarder.
- Excise duties. Additional rules apply to alcohol, tobacco, coffee and mineral oil.
Common pitfalls
- Wrong tariff code and therefore wrong duty calculation.
- Missing or incomplete proof of origin, leading to retroactive duty claims.
- Labelling not in German or without details of the EU-based responsible person.
- Unclear delivery terms (who bears transport, customs, risk?).
- No contact person for complaints in Austria.
Who can help
- Connect Srpska / Representative Office of Republika Srpska in Austria: partner search, contacts to chambers and companies, B2B meetings.
- Chamber of Commerce of Republika Srpska: export advice, certificates, contacts.
- WKÖ Foreign Trade Centre Sarajevo and the Austrian chambers of commerce: market information and company contacts in Austria.
- Austrian customs (Federal Ministry of Finance, central customs information): binding information on classification and import.
- Access2Markets (European Commission): duties, rules of origin and product requirements by product and country.