Verordnung des Bundesministers für Finanzen mit der die Zollanmeldungs-Verordnung 2016 geändert wird
175. Verordnung des Bundesministers für Finanzen mit der die Zollanmeldungs-Verordnung 2016 geändert wird
Aufgrund des § 36 des Zollrechts-Durchführungsgesetzes, BGBl.Nr. 659/1994 (ZollR-DG), zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 99/2020, wird verordnet:
§ 1. Die Verordnung des Bundesministers für Finanzen betreffend die Festlegung des Inhalts von mit Mitteln der Datenverarbeitung oder schriftlich abgegebenen Zollanmeldungen (Zollanmeldungs-Verordnung 2016 ? ZollAnm-V 2016), BGBl. II Nr. 110/2016, wird wie folgt geändert:
Im Anhang 1, Titel II. (Bemerkungen zu den einzelnen Feldern), Abschnitt C. (ZOLLFÖRMLICHKEITEN FÜR DIE ÜBERLASSUNG ZUM ZOLLRECHTLICH FREIEN VERKEHR, DIE ÜBERFÜHRUNG IN DIE ENDVERWENDUNG, IN DIE AKTIVE VEREDELUNG, IN DIE VORÜBERGEHENDE VERWENDUNG UND IN DAS ZOLLLAGERVERFAHREN), bei den Bestimmungen ?Für Österreich? zum Feld 33 (Warennummer) folgende Absätze angefügt:
?Bis zum Zeitpunkt der Anpassung der nationalen Einfuhrsysteme gemäß Titel II, Abschnitt A. Zi.14., des Anhangs zum Durchführungsbeschluss (EU) 2019/2151 1) kann in der Zollanmeldung für Waren in Sendungen, die gemäß Artikel 23 Absatz 1 der Verordnung (EG) Nr. 1186/2009 2) von den Eingangsabgaben befreit sind, eine dem anzuwendenden Einfuhrumsatzsteuersatz entsprechende Warennummer wie folgt verwendet werden:
9990 9000 05 ? | Waren in Sendungen mit einem Sachwert bis 150 Euro mit einem Einfuhrumsatzsteuersatz von 5% |
9990 9000 10 ? | Waren in Sendungen mit einem Sachwert bis 150 Euro mit einem Einfuhrumsatzsteuersatz von 10% |
9990 9000 13 ? | Waren in Sendungen mit einem Sachwert bis 150 Euro mit einem Einfuhrumsatzsteuersatz von 13% |
9990 9000 20 ? | Waren in Sendungen mit einem Sachwert bis 150 Euro mit einem Einfuhrumsatzsteuersatz von 20% |
Die Verwendung einer der vorstehend genannten Warennummern ist nicht zulässig, sofern
a) auf | die betreffenden Waren Verbote und Beschränkungen Anwendung finden, |
b) die | Waren unter Anwendung von |
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