Information provided by the Federal Ministry of Finance:
When entering Austria from other EU Member States, the previously carried out permanent customs checks are no longer in operation. You will only occasionally have to expect these checks at the border or when traveling through Austria.
According to new regulation, you may import purchases made in another EU country without having to pay any charges or customs duties.
Please mind the following regulations when importing tobacco products from neighboring countries: When coming to Austria by car or ship, the maxium amount of 25 cigarettes per person continues to apply. Limited quantities also apply when importing tobacco products from Estonia and Lithuania, or when you fly into Austria from one of the new EU member states. Please pay special attention to these regulations, so that you will be able to enter Austria without any problems. Please be aware that you will continue to need a passport when traveling to EU Member States.