# import duties revision

*Last updated: 2026-06-19*

> Import duties revision is the formal review of previously assessed customs duties, import taxes, and related charges to determine whether the taxable base, tariff classification, or applicable rate was correctly applied.

Import duties revision is the formal review of previously assessed customs duties, import taxes, and related charges to determine whether the taxable base, tariff classification, or applicable rate was correctly applied. It may be initiated ex officio by the customs authority or upon request by the importer seeking a refund of overpaid amounts. Where the revision identifies an error in the importer's favour, a repayment follows; where it uncovers underpayment, a post-clearance demand is issued. Unlike a customs audit, which targets a company's accounting records and commercial processes, a revision focuses directly on an individual duty assessment. For compliance teams and freight forwarders, filing a revision request is a key cost-control measure, particularly after reclassification of goods or correction of transaction value.

**Source:** [https://www.ezv.admin.ch/ezv/en/home.html](https://www.ezv.admin.ch/ezv/en/home.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | import duties revision |
| Language | EN |
| Word count | 122 |
| Last updated | 2026-06-19 |
| Source | https://www.ezv.admin.ch/ezv/en/home.html |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/import-duties-revision](https://www.freight-academy.com/en/glossary/import-duties-revision)*

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