The centralized accounting system of the customs administration - Part 3: Functionality

Goods that are imported into Switzerland, exported from Switzerland, or transited through Switzerland must be declared at customs. This leads to a considerable amount of bureaucracy. This bureaucracy can be reduced through the centralized accounting procedure of the Customs Administration, known as ZAZ. Findea explains in a three-part series of articles what it is, how it works, and what needs to be considered. This last article explains how exactly the ZAZ works when all requirements have been met.

(Source: Federal Customs Administration)

Even with the ZAZ, the importer/freight forwarder, or the account holder must register the goods at the customs office. This information will then be passed on to the processing center. Based on the customs assessment, tax assessment notices (duty statements) are issued. These are listed each day per account in the Bordereau of Duties (BA). The BA does not constitute a demand for payment. They only serve to inform the account holder and as an accompanying document to the tax assessment notices.

Billing depends on which option was chosen at registration. Unless otherwise specified, it currently follows the procedure for payment slips with reference numbers from the Post (VESR). Invoices are issued twice a week by the Finance Department of the Federal Customs Directorate (OZD). It bases these on the data from the BA. Separate invoices are issued for customs duties and for VAT. The recipient of the invoice is the account holder or possibly their payment office.

Different payment deadlines apply for these two invoices. Customs duties must be paid on the working day following the receipt of the invoice. For VAT, according to Art. 56 para. 2 of the VAT Act, a payment period of 60 days applies. Excluded from this provision, according to the same article, are imports in passenger traffic that are declared orally for customs assessment.

Further information can be found here: Federal Customs Administration

‍Findea helps you keep your taxes simple and hassle-free.