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 is the PLDA system of Belgian customs?

PLDA (Paperless Douane & Accijnzen) is the IT system of Belgian customs and excise (ADDA – Agentschap Douane & Accijnzen) for electronic customs declarations. PLDA processes all import, export and excise procedures. Business access via web portal or direct EDI connection. PLDA is compatible with EU NCTS and EU AES. For small shipments: PLDA Web for smaller importers without direct EDI.

What is Procedure 42 and what are its advantages?

Procedure 42 (P42) is an EU-wide customs procedure: goods are released for free circulation in Belgium but destined for immediate onward delivery to another EU member state. Import VAT falls due in the destination country, not Belgium. Belgium and the Netherlands are the most popular entry countries for P42 as both have liberal VAT deferral rules. Prerequisite: VAT registration in the destination country; proof of onward delivery (CMR, invoice).

How is fiscal representation regulated in Belgium?

Non-EU companies regularly importing into Belgium without a VAT establishment there must appoint fiscal representation in Belgium. The Belgian fiscal representative is responsible to FPS Finance for VAT remittance. EU companies can register directly for VAT in Belgium. Belgium is particularly attractive as an EU entry country for non-EU companies thanks to Procedure 42 and P42 combined with fiscal representation.

Import Rules Belgium – Customs & VAT

All resources on customs

Our editorial team keeps this hub continuously up to date: Passar/Declar, EU customs reform 2026, HS codes, TARIC, CBAM, customs thresholds and country guides. Sub-pages lead to detail articles, CMS entries to editorially reviewed expert content.

Topic pages & country guides

Germany Customs – Import
Customs Duty-Free Limits Germany
Vehicle Import – Customs
DECLAR – Swiss Customs System
e-Dec Web vs. DECLAR
DECLAR Preparation Without Risk
Common Misconceptions About DECLAR