GlossaryEN1 min readUpdated: Jun 26, 2026
ZAZ account
The ZAZ account (customs account in the centralised settlement procedure of the Swiss customs administration) is an account held with the Federal Office for Customs and Border Security (BAZG) that lets companies pay import charges by periodic invoice instead of in cash at the border.
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Source: BAZG (bazg.admin.ch): Das Zollkonto im zentralisierten Abrechnungsverfahren der Zollverwaltung (ZAZ) – Übersicht / ZAZ-Konto eröffnen / Ablauf; Ablösung der ZAZ-Kontonummer durch GP-ID unter Passar 2.0. Stand: Juni 2026.
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
The ZAZ account (customs account in the centralised settlement procedure of the Swiss customs administration) is an account held with the Federal Office for Customs and Border Security (BAZG) that lets companies pay import charges by periodic invoice instead of in cash at the border. Rather than settling customs duty and VAT immediately on every import, the charges are deferred on the basis of the customs declaration and invoiced periodically, with payment by direct debit (LSV) or e-invoice. A 60-day payment period applies to import VAT; customs duties carry a shorter term. Joining the procedure requires a signed accession declaration sent to the BAZG Finance section in Bern, plus a security deposit. The ZAZ account is used mainly by importers, freight forwarders and customs agents and is closely linked to the assessment decision and to declarations in e-dec and Passar. Under the DaziT programme and the migration to Passar 2.0 (import), the existing ZAZ account number is being replaced step by step from 2026 by the Business Partner ID (GP-ID) in the BAZG ePortal; the deferred-payment principle remains (BAZG roadmap; dates may shift). Not to be confused with the customs declaration itself: the ZAZ account governs payment of the charges, not their calculation or assessment. Status: June 2026.
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