GlossaryEN1 min readUpdated: Jun 28, 2026

eVV (electronic assessment decision)

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Last updated: 28 June 2026Published: 27 June 2026

Source: BAZG (bazg.admin.ch): Elektronische Veranlagungsverfügung (eVV) Export / Import; Elektronische Dokumente (eVV / eBordereau) – Abholung und Registrierung; Bezug von eVV aus Passar. Stand: Juni 2026.

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

The eVV (elektronische Veranlagungsverfügung, electronic assessment decision) is the Swiss customs (BAZG) digital record of a completed customs assessment – in plain terms the electronic "customs receipt" that replaces the former paper document. It serves as proof of import or export clearance and as evidence of the duties levied (e.g. import VAT and customs duty). A distinction is made between the import eVV (clearance and VAT record) and the export eVV (proof of export); electronic retrieval has been mandatory since 2018. For freight forwarders, hauliers and trading companies the eVV is the key document for accounting, input-VAT deduction and the statutory retention obligation. Retrieval – separately from e-dec or, newly, from Passar depending on the source system – is possible in three ways: via customs software through an API interface, via the BAZG ePortal (with registration), or with an access code without registration. Registered retrieval requires the UID to be entered in the customs client administration (ZKV); access-code retrieval only needs the declaration number and code provided by the customs service provider. Distinction: "Veranlagungsverfügung" denotes the assessment decision in general, "eVV" its electronic form; the eBordereau is the related collective duties record. Related terms: assessment decision, Passar, e-dec, customs client administration (ZKV), goods declaration, 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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eVV (electronic assessment decision)

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Related Terms

Practical Control Criterion

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Export declaration

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Passar Hub: Everything on the new Swiss customs system

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