GlossaryEN1 min readUpdated: Jun 18, 2026

customs duty assessment point

A consignment of steel plate crosses the border – and that precise moment determines which duty rates and commodity values govern the calculation.

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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

A consignment of steel plate crosses the border – and that precise moment determines which duty rates and commodity values govern the calculation. The customs duty assessment point is the legally binding moment at which the applicable duty rate, customs value, and assessment base are fixed for an import declaration. In most customs regimes, this point is tied to the acceptance of the customs declaration by the authority, not to the physical crossing of the border. If a tariff rate changes or a commodity's value shifts between submission and arrival, the conditions at the time of acceptance apply. For importers dealing with volatile commodity prices or impending tariff changes, careful timing of declarations can have a measurable impact on duty liability.

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Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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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 duty assessment point

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Related Terms

Smart Integration Fabrics

Integration Platform as a Service (iPaaS)

Supplier Evaluation Process

Material Provisioning Analysis

E-Government Customs Risk Management

Ecosystem-Based Freight Risk Assessment

Passar Hub: Everything on the new Swiss customs system

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