GlossaryEN1 min readUpdated: Jun 18, 2026
duty liability
Freight forwarders, importers, and customs brokers are the parties most commonly exposed to duty liability in international trade – either by law as declarants or through contractual assumption of payment obligations.
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Source: https://www.zoll.de
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
Freight forwarders, importers, and customs brokers are the parties most commonly exposed to duty liability in international trade – either by law as declarants or through contractual assumption of payment obligations. Liability arises at the moment a customs debt is incurred, typically upon crossing the customs frontier or upon acceptance of the customs declaration, and it remains in force until the debt is fully settled or legally discharged. Incorrect declarations or late payment expose the liable party to additional assessments or recovery proceedings by the customs authority. Duty liability is distinct from the broader concept of duty responsibility: the latter covers organisational and procedural obligations, while liability denotes direct legal accountability for the debt itself.
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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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