GlossaryEN1 min readUpdated: Jun 26, 2026

import VAT assessment

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer.html

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

Customs authorities and importers are the principal actors in import VAT assessment: the authority calculates and determines the tax due on imported goods – typically as part of the import customs declaration – and issues a formal assessment notice. The importer settles the amount before or at the time the goods are released to free circulation. Under certain national schemes – within the EU, for instance, postponed accounting arrangements permitted under the VAT Directive – assessment may instead take place within the importer's periodic VAT return, allowing the tax charge and the corresponding input tax deduction to fall in the same period and thereby preserving cash flow. A correct assessment depends on an accurate tax base: customs value, origin, and tariff classification must all be right. Any error becomes the starting point for a post-clearance audit or recovery action by the tax authority.

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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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import VAT assessment

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Related Terms

Import Tax Declaration

import tax prescription

Import Compliance Risk Management

Import Inspection Centers

Import Sourcing Optimization

Import Tax Reduction Programs

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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