GlossaryEN1 min readUpdated: Jun 28, 2026

eBordereau (electronic statement of duties)

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Last updated: 28 June 2026

Source: BAZG (bazg.admin.ch): Elektronische Dokumente (eVV / eBordereau) – Abholung und Registrierung; Merkblatt zentralisierte Abrechnungsverfahren des BAZG (ZAZ); Passar 2.0 – Ablösung ZAZ-Konto durch GP-ID. Stand: Juni 2026.

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

The eBordereau is the electronic collective record of the duties levied by Swiss customs (BAZG) – a periodic summary of customs duty, import VAT and further charges from one or more customs assessments. Whereas the eVV (electronic assessment decision) documents the individual assessment decision per consignment, the eBordereau aggregates an account holder's duties over a defined period and forms the basis for invoicing. For freight forwarders, hauliers and importers it is the key document for reconciling customs charges in their accounting. The eBordereau is closely tied to the centralised settlement procedure (ZAZ): like the eVV it is retrieved electronically, controlled via the UID stated in the customs declaration or via the ZAZ account. With the migration to Passar the existing ZAZ account is gradually being replaced by the business partner ID (GP-ID); the electronic provision of duty records remains, while the retrieval channels shift from e-dec to Passar. Distinction: eVV = assessment record per declaration, eBordereau = collective duties record per account/period. Related terms: eVV, ZAZ, ZAZ account, UID, business partner ID (GP-ID), e-dec, Passar, BAZG. As of June 2026.

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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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eBordereau (electronic statement of duties)

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Related Terms

Delivery Acceptance Statement

Railway Network Statement

tax deferral account statement

Unit Weight Statement

affidavit

Billing and Freight Invoice Consolidation

Passar Hub: Everything on the new Swiss customs system

Logistics knowledge straight to your inbox

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