GlossaryEN1 min readUpdated: Jun 22, 2026

customs assessment notice

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-decision_en

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

A customs assessment notice is the formal written decision by which a customs authority definitively fixes the amount and legal basis of duties, import VAT, and other charges applicable to a consignment. It is served on the importer, exporter, or their authorised representative and sets out the reasoning, payment deadline, and available appeal options. Unlike a preliminary determination, it carries immediate legal force: failure to pay within the specified period entitles the authority to enforce collection. For businesses, the notice also marks the formal starting point for any challenge to tariff classification or customs valuation. It should not be confused with the customs declaration submitted by the declarant – the assessment notice is the authority's formal response to that declaration.

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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customs assessment notice

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Related Terms

Export declaration

CIF (Cost, Insurance and Freight)

Global Sourcing

Supply chain analysis

Sourcing

Carrier management

Passar Hub: Everything on the new Swiss customs system

Incoterms 2020 Simulator: Who bears costs & risk?

Logistics knowledge straight to your inbox

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