GlossaryEN1 min readUpdated: Jun 22, 2026
Customs declaration
When a shipment arrives at a border crossing or customs office, the importer, forwarder, or customs broker must file a customs declaration – a formal submission to the customs authority stating the commodity description, customs value, country of origin, and applicable tariff code.
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Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/importation/customs-declaration_en
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
When a shipment arrives at a border crossing or customs office, the importer, forwarder, or customs broker must file a customs declaration – a formal submission to the customs authority stating the commodity description, customs value, country of origin, and applicable tariff code. Goods cannot be released for free circulation, placed in a warehouse, or forwarded until the declaration has been accepted and the release granted. Customs authorities use the data for risk profiling, duty and import tax assessment, and trade statistics. In the EU, declarations are submitted electronically through member-state systems operating under the Union Customs Code; internationally, formats and deadlines differ considerably by customs territory. Errors or omissions can result in delays, additional duty demands, or financial penalties – and in serious cases, seizure of the goods.
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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
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