The centralized accounting procedure of the customs administration - Part 1: Introduction and Advantages

Anyone who wants to import goods into Switzerland, export goods from Switzerland, or transit goods through Switzerland must declare the goods to Swiss Customs. This is associated with a significant amount of bureaucracy. For companies that are regularly affected, there is the possibility of using the centralized accounting procedure of the Customs Administration (ZAZ). Findea explains in a three-part series what it is, how to register, and how it works. This first article provides an introduction and discusses the benefits of the ZAZ.

What is the ZAZ and who benefits from it?

‍As the name "centralized accounting procedure of the Customs Administration" (ZAZ) suggests, it is a centralized and thus simplified accounting procedure for customs and the resulting duties. When goods are imported into Switzerland, exported from Switzerland, or transported through Switzerland, this must be reported to Swiss Customs. Therefore, the federal customs administration recommends all importers and freight forwarders who regularly have to pay duties on commercial goods to use the ZAZ.

To benefit from this simplified procedure, it is necessary to open a customs account in the ZAZ. How to do this and what needs to be done, is explained in the second article.

‍What are the benefits of the ZAZ?

‍As an account holder, the ZAZ brings several benefits and conveniences. These include: