Document background
The Invoice For Customs Purposes Only is a crucial document in international trade operations involving Austrian customs clearance. It is specifically used when a separate customs valuation document is required, distinct from commercial invoices, typically in scenarios involving intra-company transfers, temporary imports, returns, or warranty replacements. This document must comply with Austrian customs law and EU regulations, particularly the Union Customs Code and Austrian Zollrechts-Durchf眉hrungsgesetz. It includes mandatory elements such as clear customs-only purpose statements, detailed product descriptions, HS codes, and value declarations in both transaction currency and euros. The document serves as a basis for customs authorities to assess duties and taxes while ensuring transparent customs valuation processes.
