GlossaryEN1 min readUpdated: Jun 26, 2026

ZAZ account (centralised settlement procedure of the customs administration)

The ZAZ account is the customs account in the centralised settlement procedure of the customs administration (ZAZ) of the Swiss Federal Office for Customs and Border Security (BAZG).

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Last updated: 26 June 2026

Source: BAZG (bazg.admin.ch): Das Zollkonto im zentralisierten Abrechnungsverfahren der Zollverwaltung (ZAZ) – Übersicht / Zahlungen und Rechnungen (LSV, E-Rechnung) / ZAZ-Konto eröffnen (Ablösung durch Geschäftspartner-ID ab 2026, 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 is the customs account in the centralised settlement procedure of the customs administration (ZAZ) of the Swiss Federal Office for Customs and Border Security (BAZG). It allows companies not to pay customs duties and import tax (VAT) in cash at every border crossing, but to settle them cashlessly and collectively via an account — so the goods clear customs faster. For professionals (importers, freight forwarders, customs agents): participation requires a declaration of accession and a security (guarantee or cash deposit). The BAZG issues separate invoices for customs duties and for import tax with different payment deadlines; the import tax (VAT) can be paid within a payment deadline (60 days), which provides a liquidity advantage. Payment is made by direct debit (LSV) or e-bill. The ZAZ account is also a common prerequisite for simplified procedures such as authorised consignee and authorised consignor. Important change (planning, as of June 2026): in the course of the switch to Passar 2.0 (import), the existing ZAZ accounts are being phased out from 2026 and replaced by the BAZG business partner ID (ePortal); these roadmap details may change. Distinction: the ZAZ governs the settlement and payment of duties, not the customs declaration itself (goods declaration in Passar) and not its result (assessment decision/eVV). Related terms: BAZG, Passar, Passar 2.0, business partner role, ePortal, import tax, assessment decision, authorised consignee. As of June 2026.

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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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ZAZ account (centralised settlement procedure of the customs administration)

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Related Terms

settlement account

ZAZ account

VAT Deferment Settlement

customs account charge

tax deferral account clearance

DDP customs account

Passar Hub: Everything on the new Swiss customs system

Incoterms 2020 Simulator: Who bears costs & risk?

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