Import VAT deferral
Quelle: https://www.zoll.de/DE/Privatpersonen/Verbrauchsteuer/Einfuhr/Einfuhrumsatzsteuer/Stundung/stundung_node.html
The import VAT deferral is a customs and tax mechanism that allows an importer to postpone the payment of import VAT to a later date, typically until the customs declaration is filed or the taxable event occurs, in order to improve liquidity.
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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