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Key Customs and Tax Law Changes for International Trade Effective January 1, 2026

  • New legal regulations affecting customs law, excise taxes, energy, and transport will take effect on January 1, 2026.
  • Introduction of the Carbon Border Adjustment Mechanism (CBAM): Importers must ensure compliance as authorized CBAM declarants or risk goods not being released for free circulation.
  • Mandatory electronic pre-notification for all transit processes involving Austrian customs from January 1, 2026, to improve transparency and efficiency.
  • Adjustments to energy and electricity tax laws, changes to tobacco tax rates and labeling, and companies must adapt their processes accordingly.
  • Extension of vehicle tax exemption for pure electric vehicles, changes to annual gas tax filing, and reintroduction of agricultural diesel reimbursement.

Source: awb-international.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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