GlossaryEN1 min readUpdated: Jun 26, 2026
import tax
At the point of customs clearance, import tax liability arises: the term covers all charges levied on goods imported from third countries, principally customs duties under the applicable tariff schedule and import VAT.
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Source: https://de.wikipedia.org/wiki/Einfuhrumsatzsteuer
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
At the point of customs clearance, import tax liability arises: the term covers all charges levied on goods imported from third countries, principally customs duties under the applicable tariff schedule and import VAT. Both components are calculated on the declared customs value and collected as part of the customs declaration process. The distinction matters in practice – import VAT is recoverable as input tax by VAT-registered businesses, whereas customs duties represent a permanent cost that cannot be reclaimed. The term is often used interchangeably with 'import duties' or 'import charges', though import tax in its broadest sense encompasses both fiscal levies simultaneously.
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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
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Incoterms 2020 Simulator: Who bears costs & risk?
Analyze all 11 Incoterms 2020: cost matrix, risk timeline, insurance gap detector and customs responsibility – free, no login required.
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