GlossaryEN1 min readUpdated: Jun 22, 2026
customs accounting procedure
When a shipment crosses a border, the customs accounting procedure comes into effect: the officially regulated sequence by which customs authorities record, assess, and post import or export duties on declared goods.
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Source: https://www.zoll.de/DE/Fachthemen/Zollabwicklung/Abrechnung/abrechnung_node.html
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
When a shipment crosses a border, the customs accounting procedure comes into effect: the officially regulated sequence by which customs authorities record, assess, and post import or export duties on declared goods. The process begins with electronic customs declaration through the relevant national system, requires correct tariff classification under the Harmonised System (HS), and concludes with duty assessment and payment – or exemption where preferential trade agreements, special customs procedures, or other reliefs apply. Freight forwarders and customs agents manage and document this workflow on behalf of importers and exporters. Errors in classification or declared value can result in post-clearance demands, delays, or penalties.
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