GlossaryEN1 min readUpdated: Jun 19, 2026

import duties revision

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Last updated: 19 June 2026Published: 27 January 2026

Source: https://www.ezv.admin.ch/ezv/en/home.html

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Logistics Concept

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Definition & Explanation

Import duties revision is the formal review of previously assessed customs duties, import taxes, and related charges to determine whether the taxable base, tariff classification, or applicable rate was correctly applied. It may be initiated ex officio by the customs authority or upon request by the importer seeking a refund of overpaid amounts. Where the revision identifies an error in the importer's favour, a repayment follows; where it uncovers underpayment, a post-clearance demand is issued. Unlike a customs audit, which targets a company's accounting records and commercial processes, a revision focuses directly on an individual duty assessment. For compliance teams and freight forwarders, filing a revision request is a key cost-control measure, particularly after reclassification of goods or correction of transaction value.

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Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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import duties revision

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Related Terms

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