Import VAT assessment
Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html
The process by which import VAT is assessed and charged on goods brought into a country, typically by the customs authorities or through self-assessment as part of the import VAT (Einfuhrumsatzsteuer).
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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