Austria – New Customs Levy for Imported Low-Value Goods 

Austria’s Government has submitted a draft Law to the Parliament, looking to introduce a “controversial” new type of customs(parcel) levy for low-value imports. The bill proposes introducing a fixed-fee parcel levy of EUR 2 per delivered parcel. 

The proposal states that the scope isn’t all online vendors, but that the parcel fee should be collected and remitted only by high-turnover online vendors. 

Taxpayers in Scope 

Online vendors(mainly e-commerce marketplaces) that generated on a yearly basis more than EUR 100 million in revenue from distance sales in Austria. The responsibility for collecting and remitting the parcel levy belongs exclusively to online retailers. 

Some of the online retailers that will be impacted by the new parcel levy are Ikea, Amazon, Otto, and many others. 

Orders in Scope 

The parcel levy shall apply to all B2C online imports of low-value goods(under the EU’s concept of LVG). The important factor to mention is that the new levy should be applied exclusively to direct orders, not the orders that are booked online, but collected in the store.(e.g., click and collect flow)

Next Steps 

The parliamentary consultation period ended on May 26, 2026, and the presented Bill is still under review. If enacted, it should come into effect from September 30, 2026.