GlossaryEN1 min readUpdated: Jun 18, 2026

Customs duties and value-added tax

To calculate the true landed cost of an importation, customs duties and import VAT must be treated as distinct charges with different tax bases.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.zoll.de

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

To calculate the true landed cost of an importation, customs duties and import VAT must be treated as distinct charges with different tax bases. Customs duty is levied on the customs value of the goods in accordance with the applicable tariff schedule, while import VAT is assessed on a broader base that includes the customs value, duty, and freight costs. Both charges are collected by customs authorities at the point of entry. The key commercial distinction: import VAT is recoverable as input tax for VAT-registered businesses, whereas customs duties are a definitive cost that cannot be offset. Freight forwarders must correctly separate both elements in customs declarations and cost calculations.

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Calculate customs valueWork out import duties and customs valueOpen Calculate transport costWork out freight / road costOpen Find HS codeDetermine the tariff number for customsOpen

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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 duties and value-added tax

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Related Terms

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ad valorem duty

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Ad hoc Charter

Alternate Freight Handling Systems

Passar Hub: Everything on the new Swiss customs system

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