{"@context":"https://schema.org","@type":"DefinedTerm","name":"import duties revision","description":"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. ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-duties-revision","inLanguage":"en","dateModified":"2026-06-19T00:09:36.319116","citation":"https://www.ezv.admin.ch/ezv/en/home.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-duties-revision","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import duties revision · 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. · Quelle: https://www.ezv.admin.ch/ezv/en/home.html"}