Free Zones, parts of the Austrian customs territory until Austria's accession to the EU in 1995, which were treated as foreign customs territory regarding the movement of goods and the levying of customs duties. Within the EU there are free zones and bonded warehouses, which are separated from the rest of the customs territory (goods introduced there from outside the Union are treated as not yet imported, while goods introduced from the rest of the customs territory are treated as having already been exported). At present (1995) there are 4 bonded warehouses in Austria: in Graz, Hall in Tirol, Linz and Vienna; but no free zones.
Literature: P. v. Witte (ed.), Zollkodex, 1994.