# Assessment Decision (Switzerland)

*Last updated: 2026-06-25*

> The assessment decision (Veranlagungsverfügung, VV) is the legally binding document issued by the Swiss Federal Office for Customs and Border Security (BAZG) confirming how goods were assessed for customs purposes.

The assessment decision (Veranlagungsverfügung, VV) is the legally binding document issued by the Swiss Federal Office for Customs and Border Security (BAZG) confirming how goods were assessed for customs purposes. It is generated automatically once the customs declaration is completed and shows the customs duties levied, the import tax (VAT) and any further charges; on import it also serves as proof for input-tax deduction. Since 1 March 2018 the import assessment decision is issued exclusively in electronic form (electronic assessment decision, eVV). Declarants, forwarders and customs agents must retrieve the eVV from the system themselves and retain it for the statutory period; they choose the time of retrieval. With the Passar goods-traffic system the eVV is obtained from Passar, while in the legacy e-dec system it is obtained through the existing channels. Not to be confused with the goods declaration (customs declaration) itself: the assessment decision is its legally binding result. Related terms: Passar, e-dec, Declar, BAZG, DaziT. Last updated: June 2026.

**Source:** BAZG (bazg.admin.ch): Elektronische Veranlagungsverfügung (eVV) Import/Export; Bezug von eVV aus Passar; Richtlinien R-10-00/R-10-10. Stand: Juni 2026.

## Quick Facts

| Property | Value |
|---|---|
| Term | Assessment Decision (Switzerland) |
| Language | EN |
| Word count | 162 |
| Last updated | 2026-06-25 |
| Source | BAZG (bazg.admin.ch): Elektronische Veranlagungsverfügung (eVV) Import/Export; Bezug von eVV aus Passar; Richtlinien R-10-00/R-10-10. Stand: Juni 2026. |

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