GlossaryEN1 min readUpdated: Jun 19, 2026

import VAT assessment base

Accurate import VAT calculation depends on a well-defined starting figure – the import VAT assessment base.

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Last updated: 19 June 2026Published: 27 January 2026

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

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

Accurate import VAT calculation depends on a well-defined starting figure – the import VAT assessment base. It consists of the customs value of the goods plus ancillary costs incurred up to the first place of destination in the importing country, such as freight and insurance, together with applicable customs duties and other import charges. The prevailing VAT rate is then applied to this total. Freight forwarders and customs declarants verify each component during the customs declaration process; errors in the assessment base directly produce incorrect tax calculations and can trigger post-clearance demands or penalties. The assessment base should not be confused with the customs value alone, which is one of its components but not equivalent to the full tax base.

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Calculate customs valueWork out import duties and customs valueOpen Check transport insuranceEstimate coverage and premiumOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen

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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 base

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Related Terms

Global Sourcing

US Additional Tariff on Polyethylene Granules (China)

import VAT assessment base

Freight base role / Basisrolle Fracht (BAZG)

customs value for import duties

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Passar Hub: Everything on the new Swiss customs system

Logistics knowledge straight to your inbox

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