import VAT
Quelle: https://ec.europa.eu/taxation_customs/business/vat/vat-imports_en.htm
A tax levied on goods imported from outside the country or the EU, collected by customs authorities at the point of import. The tax base typically includes the customs value of the goods plus shipping, insurance, and any duties; input VAT may be recoverable for VAT-registered businesses.
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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