GlossaryEN1 min readUpdated: Jun 26, 2026

import tax

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Last updated: 26 June 2026Published: 27 January 2026

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

Passar Hub →Declar Info

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import tax

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Related Terms

e-dec Import Deactivation

Import

Incoterms Import Responsibility

Import Customs Clearance Process

Import process

Import Control Permit

Passar Hub: Everything on the new Swiss customs system

Incoterms 2020 Simulator: Who bears costs & risk?

Logistics knowledge straight to your inbox

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