What is Passar Hub and why is it important?

Passar Hub is the successor to the Swiss customs system e-dec Web. It is the new digital platform of the Swiss Federal Customs Administration for all customs processes in Switzerland. Migration from e-dec to Passar is phased (Passar 1.0–3.0) until 2026. Forwarders, customs agents and importers must register on the ePortal and adapt their processes.

What customs thresholds apply to parcels from China or USA to Germany?

For parcels/online orders from third countries (China, USA, UK): up to EUR 150 goods value: customs-free (but import VAT = 19% on goods value + shipping). From EUR 150: additional customs duties depending on commodity code (HS code). Travel threshold: EUR 300 (EU travelers), EUR 430 for air travelers. Gifts from private individuals: up to EUR 45 customs-free.

What is the EU customs reform 2026?

The EU customs reform 2026 includes several measures: 1) Abolition of EUR 150 customs threshold for online purchases (planned 2028), 2) Introduction of EU Customs Authority as new body, 3) Centralized EU Customs Data Hub, 4) Enhanced controls for e-commerce imports from third countries. Particularly affects platforms like Temu, Shein, AliExpress.

How does a customs declaration work in Germany?

In Germany, customs declarations are made electronically via the ATLAS system (Automated Tariff and Local Customs Processing System). For import customs declaration: commercial invoice, packing list, waybill (CMR/B/L), certificate of origin/EUR.1 if applicable. Customs valuation uses the CIF method (Cost, Insurance, Freight = goods value + insurance + freight to EU border).

What is an HS code and how do I find it?

The HS code (Harmonized System Code) is an internationally standardized goods classification code of 6 digits (in the EU with 8 digits as CN code, with 10 digits as TARIC code). It determines the duty rate, possible anti-dumping measures and import bans. Find it: via the EU TARIC browser (ec.europa.eu), the Swiss Tares system or with the help of a customs broker.

How do you clear a vehicle through Swiss customs?

Vehicle import Switzerland: 1) Import customs declaration (Form 13.20 A or via Passar), 2) Vehicle registration document from export country + COC document, 3) Customs duties (duty-free for private individuals who lived abroad for 12+ months), 4) VAT (7.7%), 5) Registration at the Road Traffic Office. Preferential duties apply for EU vehicles. CO₂ levy depending on emissions.

What are customs regulations?

Customs regulations are legal provisions that govern cross-border movement of goods. They include import and export regulations, customs tariffs, required documents and procedures for customs clearance.

What documents are required for customs clearance?

The main documents for customs clearance are: Commercial invoice, bill of lading, customs declaration, certificate of origin, packing list and if necessary special permits or certificates depending on the type of goods.

What is the difference between import and export customs clearance?

Import customs clearance occurs when bringing goods into a country and includes payment of duties and taxes. Export customs clearance is the declaration of goods to the export country, often with simplified procedures and possible tax refunds.

Frachtportal · Knowledge Base

Customs & Clearance

Customs regulations, procedures and documents for 195 countries

195 countriesSwitzerland & Germany – Current 2026EU Customs Reform 2026

Updated: Feb. 1, 2026

Quick Answer

Customs is the government levy on cross-border goods. Swiss companies must navigate Passar (from 2025), ATLAS in Germany, and the EU Customs Reform 2026 (abolishing the €150 threshold).

Customs by Country

Country comparison →

SwitzerlandVAT 8.1%Non-EU

GermanyVAT 19%EU

United KingdomVAT 20%Post-Brexit

FranceVAT 20%€2 SPT

USAVAT –Trump Tariffs

NetherlandsVAT 21%Rotterdam

AustriaVAT 20%EU

ChinaVAT 13%GACC

Italy

VAT 22%

Belgium

VAT 21%

Turkey

VAT 20%

Poland

VAT 23%

Canada

VAT 5%

Japan

VAT 10%

India

VAT 18%

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Topics Overview

Switzerland

Switzerland · E-dec successor · Current 2026

Current 2026

Passar Hub

The new Swiss customs system: roadmap, deadlines, ePortal registration and background on Passar 1.0 to 3.0.

Switzerland · Digitalization · Customs

Declar Hub

Compact knowledge hub with status, FAQ, checklist and links to official information – neutral assessment and preparation.

Switzerland · Vehicle import · Customs

Vehicle Customs

Practical entry: typical steps, documents, transit (T1), CO₂ overview and everything about vehicle imports to Switzerland.

Switzerland · Vehicle import · 1320

Form 13.20 A

Everything about form 1320: step-by-step guide, frequently asked questions and a clear explanation for vehicle import.

Germany

Germany · Parcels · Online shopping · Travel

B2C

Germany Customs Thresholds

€150 (online), €300 (travel), €45 (gifts) duty-free thresholds – with examples for China, USA and UK. EU 2026 reform overview.

Germany · ATLAS · Importers · Freight forwarders

B2B

Germany Customs Declaration

ATLAS explained, customs value by CIF method, HS code and TARIC, all procedures (T1, bonded warehouse, inward processing). New: CCI and EU reform 2026.

Europe & EU

EU · €150 threshold · CBAM · CCI

Current 2026

EU Customs Reform 2026

Abolition of €150 threshold from July 2026, EU Customs Data Hub, CCI, deemed importer for platforms. All changes at a glance.

GB · Post-Brexit · UKGT · CDS

Post-Brexit

UK Customs

UK Global Tariff, CDS system, Postponed VAT Accounting, EORI-UK, EU-UK TCA rules of origin and abolition of £135 threshold.

FR · €2 parcel tax · DELTA · VAT

€2 from March 2026

France Customs

New €2 small parcel tax from March 2026, DELTA customs system, fiscal representation, H7 declaration and VAT on imports.

NL · Rotterdam · Article 23 · AGS

Rotterdam

Netherlands Customs

Rotterdam as the EU's largest port, Article 23 VAT deferral, AGS system, AEO advantages and Procedure 42 for EU onward deliveries.

EU · CBAM · Steel · Aluminium · Cement

live since 1.1.2026

CBAM – Carbon Border Adjustment

CBAM definitively live since 1.1.2026: affected goods (steel, aluminium, cement), Authorized CBAM Declarant, certificate purchase and 50-tonne threshold.

EU · Trusted Trader · AEO-C · AEO-S

Trusted Trader

AEO Certification EU

AEO-C vs. AEO-S, advantages (fewer checks, priority, guarantee waiver), application process, processing times and mutual recognition.

EU · REX · EUR.1 · GSP · Preference

FTA & GSP

EU Rules of Origin & Preferential Tariffs

Preferential vs. non-preferential rules of origin, REX system, EUR.1 movement certificate, GSP 2026 and cumulation rules.

AT · e-Customs · EMCS · VIP+

DACH

Austria Customs

Austria's e-customs system (BMF), EMCS for alcohol/tobacco, VIP+ programme, EORI-AT and specific notes for Swiss companies.

IT · €2 levy · AIDA · VAT 22%

IVA 22%

Italy Customs & Import

€2 small parcel levy from 1 July 2026 (EU pioneer, originally 1.1.2026 postponed), AIDA customs system, fiscal representation and IVA 22% – highest EU standard rate.

BE · Antwerp · PLDA · Procedure 42

Antwerp

Belgium Customs & Import

Antwerp as 2nd largest EU port, PLDA system, Procedure 42 for EU onward deliveries, fiscal representation and VAT deferral ET 14.000.

Region

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Customs & Clearance

Customs by Country

Topics Overview

Switzerland

Passar Hub

Declar Hub

Vehicle Customs

Form 13.20 A

Germany

Germany Customs Thresholds

Germany Customs Declaration

Europe & EU

EU Customs Reform 2026

UK Customs

France Customs

Netherlands Customs

CBAM – Carbon Border Adjustment

AEO Certification EU

EU Rules of Origin & Preferential Tariffs

Austria Customs

Italy Customs & Import

Belgium Customs & Import

Understand all 11 Incoterms 2020 – instantly and for free

Customs & Clearance

Customs by Country

Topics Overview

Switzerland

Passar Hub

Declar Hub

Vehicle Customs

Form 13.20 A

Germany

Germany Customs Thresholds

Germany Customs Declaration

Europe & EU

EU Customs Reform 2026

UK Customs

France Customs

Netherlands Customs

CBAM – Carbon Border Adjustment

AEO Certification EU

EU Rules of Origin & Preferential Tariffs

Austria Customs

Italy Customs & Import

Belgium Customs & Import

Understand all 11 Incoterms 2020 – instantly and for free

Topic pages & country guides