As of February 1, 2026, the updated Directive 10 21 of the Federal Office for Customs and Border Security is in effect. It regulates the simplified procedure for authorized shippers and authorized recipients, firmly establishing the processes in the digital environments of e dec and Passar.
The directive has been published as an implementation provision to customs law and is officially dated February 1, 2026.
It thus serves as the reference standard for all companies with ZV or ZE authorization.
Digital Process. e dec and Passar at the Center
The directive clearly distinguishes between the customs declaration in the e dec system and the goods declaration in the Passar system. While the term customs declaration continues to be used in e dec, the new Passar system refers to the goods declaration. Both systems are integral components of the ZVE processes.
For the authorized shipper, the registration is either as an export customs declaration in e dec Export or as a goods declaration export in Passar. The assessment location is domicile, or the goods declaration is activated at the authorized location.
For the authorized recipient, the import customs declaration is made in e dec Import or as a goods declaration import in Passar. Again, the authorized location is used as the assessment location.
ZV and ZE. Who can do what
An authorized shipper is allowed to send goods directly from the domicile or from the authorized location without having to present them physically at the departure office.
An authorized recipient is permitted to receive goods directly at an authorized location without the goods needing to be presented at the destination office.
Both procedures fundamentally take place in two steps. In ZE, first, the goods pass through to the authorized location, followed by transfer to the desired customs procedure. In ZV, there is first an export notification, followed by transfer to a transit procedure or an open customs warehouse.
Deadlines and Intervention Times
The directive specifies the deadlines very precisely.
Electronic customs declarations and goods declarations are generally possible around the clock, Monday to Sunday from 00:00 to 24:00.
The intervention deadline for e dec Import is 30 minutes during the operating hours of the responsible local level. For e dec Export, it is 15 minutes.
The maximum deadline for submitting a customs declaration or goods declaration is 30 calendar days. An extension is not possible.
Small consignments are possible under clearly defined threshold values. In ZE, up to 1,000 francs VAT value and 1,000 kg gross weight, provided that no non-customs exemption applies.
Controls, IKS, and Withdrawal of Authorization
The responsible local level conducts constitutive and periodic process controls. The first control occurs before the issuance of authorization. Thereafter, a periodic control takes place within six months, and subsequently, usually every five years.
Prerequisites for an authorization include an internal control system, a general guarantee, and high reliability. Serious or repeated violations against federal law may lead to the withdrawal of authorization.
It is explicitly stated that repeated non-compliance may lead to administrative measures. If there is no improvement, the BAZG can revoke the ZVE authorization.
Particularly relevant is also the manipulation prohibition. Uncleared goods may not be altered. The storage organization must ensure continuous traceability of the shipment history at all times. The so-called red thread is ensured through the registration number ZE.
Non-Customs Exemptions Remain Central
The directive reminds that non-customs exemptions such as precious metal control, plant protection, or CITES must also be considered. A release of goods under customs law is basically only possible once the responsible specialist authority has also granted the release.
Legal Foundations
The directive is based, among other things, on Article 42 of the Customs Act regarding the simplification of the procedure as well as Articles 100 to 112 of the Customs Ordinance and relevant provisions of ZV BAZG.