import VAT liability
Quelle: https://europa.eu/youreurope/business/taxes/vat/vat-imports/index_en.htm
The import VAT liability is the legal obligation of the importer (or the relevant authorities) to pay the value-added tax due on imported goods at the time of customs clearance, unless exemptions or deferrals apply.
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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