Import VAT deferral audit
Quelle: https://www.ezv.admin.ch/ezv/de/home/mehrwertsteuer/faq/faq-einfuhrsteuerstundung.html
A procedure by customs or tax authorities to review the eligibility, duration, and scope of an import VAT deferral, ensuring proper payment of the import value-added tax and detecting potential misuse or errors in the deferral arrangement.
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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