GlossaryEN1 min readUpdated: Jun 26, 2026
Self-Assessment Customs
An importer files the customs declaration, self-calculates duties, import VAT, and other charges, and pays them immediately – without waiting for an official assessment notice.
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Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/imports/self-assessment_en
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
An importer files the customs declaration, self-calculates duties, import VAT, and other charges, and pays them immediately – without waiting for an official assessment notice. That is the essence of self-assessment customs. Authorities enter the picture afterwards: post-clearance audits and risk-based spot checks verify that the self-calculated amounts are correct. The procedure cuts border release times significantly by removing the bottleneck of upfront official review. It is typically available only to operators with a solid compliance track record, often tied to AEO status or equivalent trusted-trader programmes. Not to be confused with simplified declaration procedures, where the duty calculation remains an official function even if the filing process is streamlined.
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