GlossaryEN1 min readUpdated: Jun 18, 2026
Import tax assessment
Import tax assessment is the formal process by which customs authorities determine and fix the import duties and taxes owed on a shipment – typically customs duties and import VAT.
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Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
Import tax assessment is the formal process by which customs authorities determine and fix the import duties and taxes owed on a shipment – typically customs duties and import VAT. It begins once the customs declaration has been submitted: officials verify the declared goods, confirm the correct tariff classification, and apply the applicable rates to the customs value. The resulting assessment notice is a binding administrative decision that triggers the payment obligation and must be settled before goods are released. Importers or their brokers may challenge the notice through statutory appeal procedures if they consider the assessment incorrect.
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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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