GlossaryEN1 min readUpdated: Jun 12, 2026

import VAT assessment base

To calculate import VAT, you need a starting value—the import VAT assessment base.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhrumsatzsteuer/_node.html

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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 VAT assessment base

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Related Terms

US Additional Tariff on Polyethylene Granules (China)

import VAT assessment base

import list

Import Account Management

Import Inspection Centers

Section 201 Safeguard Measure for Solar Inverters

Passar Hub: Everything on the new Swiss customs system

Logistics knowledge straight to your inbox

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