Austrian, Customs Seal, Vienna, Image & Found by Greg McDermott.
Found in Edmonton Alberta Canada, ?mm.
Double-headed eagle with halos // Z.A. / (W)IEN / 240
The arms are those of the Austrian Bundesstaat Österreich (Federal State; "Corporate" State), 1934–1938 Coat of arms of Austria (Wikipedia). Wien is the German language name for Vienna, the city and federal state in Austria.
Rust indicates it was attached with wire.
See BSG.BS.00040 for a similar seal from pre 1934.