Generally, goods transported into or out of Switzerland are subject to declaration and must be assessed according to customs and customs tariff laws. Declarants must therefore provide information required for customs clearance. The following steps precede the assessment notice:
- Presentation – Art. 21 ZG, Art. 75 ZV
- Presentation and Summary Declaration – Art. 24 Customs Act
- Customs Declaration – Art. 25 Customs Act
- Summary Examination – Art. 32 Customs Act
- Acceptance of the Customs Declaration – Art. 33 Customs Act
The customs office can check the customs declaration at any time (Art. 35 Customs Act) or inspect the goods (Art. 36 Customs Act), then determines the customs duties and issues the assessment notice according to Art. 38 Customs Act, which contains the following documents:
- eVV Import (Individual Documents)
- eBorderau (Daily Summary eVV Import)
- eVV Export (Individual Documents)
There are two types of assessment notices for export.
- The electronic assessment notice for export (eVV). This is received when the exporter creates the e-dec themselves (including via e-dec Web).
- The Export Assessment Notice (VV Export). This is issued when the freight forwarder makes the customs declaration via the NCTS system.
How do you receive the eVV?
The eVV for import can be set up via the customs client administration. For this, you need an active ZAZ account, through which imports are recorded. For the eVV in export, you need an activated UID, through which exports are recorded.
Important: The eVV is only triggered via the e-dec procedure. No eVV can be retrieved via the NCTS system. Likewise, no eVV can be retrieved if your freight forwarder handles the export using their UID.
Details on Export
The eVV Export serves as proof for tax-exempt exports. It’s the exporter’s responsibility to obtain it; this can be done through various channels. Furthermore, it’s only valid in XML file format and must be archived electronically for 10 years.
Details on Import
In import, the assessment notice has several more functions than in export and is available in two different variants:
Borderau
It is a daily summary of imports and includes the reference to the invoice from the FOCBS (Federal Office for Customs and Border Security).
The eVV for VAT
- must be stored electronically as an XML file,
- is necessary for input tax deduction and
- montre la perception de la taxe à l’importation (TVA).
The eVV for customs
- must be stored electronically as an XML file,
- est requise comme preuve de l’origine préférentielle et
- is required as proof of preferential origin and
Checking the eVV
The eVV Export should be checked especially when the customs declaration was created by a third party, meaning not by the exporter themselves.
The eVV for import, on the other hand, you absolutely must check for accuracy. It’s based on a customs declaration created using information from an foreign supplier’s documents. Important details might be missing or even incorrect, which could lead to unnecessarily higher duties or – in case of an inspection – back payments.
Further points to check
- Was the ZAZ account used (if available)?
- Was the correct customs tariff number used?
- Is the statistical value of goods correct?
- Are the weight specifications correct? In Switzerland, a weight-based duty is levied.
- Is the preference available/present?
Non-Customs Federal Acts
If customs carries out tasks whose legal provisions fall outside customs law, Guideline R-60 applies. This guideline regulates what must be considered during import and export declarations. Examples of areas affected by non-customs legal provisions include:
- War materiel
- Dual-Use Goods (goods usable for both civilian and military purposes)
- Propaganda material
- Species Protection (Washington Convention CITES)
- PIC Regulation on the Trade of Hazardous Chemicals
- VOC (Volatile Organic Compounds). A steering tax of CHF 3.– per kg is levied on each kg of imported or manufactured VOC.
Refunds and Concessions
The eVV can also be used to compile data for concessions and refunds, for example, for the transport of milk and wood.
How Software Simplifies the Process
The eVVs are located as encrypted XML files on the customs server, from which they can only be retrieved using a certificate. When downloading an eVV, a SOAP message is transmitted, which functions like an envelope and contains the encrypted XML file. This file includes all relevant data in over 100 structured fields.
Suitable software supports you at various points in the eVV process. First, it reliably retrieves, checks, and archives your XML files. Additionally, the data can be used for further important steps in the workflow, such as:
- Reports for VOC, milk, and sugar transports for import and export
- VAT Control in Import
- Proof of Export and VAT Exemption (Swiss e-dec)
- Checking addresses for potential sanctions (Swiss Sanctions)
- Documentation of Preferential Origin (Swiss WUP)
- Account Assignment in Accounting
- Intrastat declarations for intra-community movements of goods for a logistics hub (Swiss Transport)
Our Swiss eVV tool automatically retrieves the eVV without any additional effort. PDF reports with barcodes can be generated and submitted directly to the relevant authorities. Of course, you can also create any other customs-relevant data as Excel sheets for internal processing or forward it to an ERP system via a REST API interface. The possibilities are almost limitless but should be utilized according to your required process. Describe your needs to us, and we’ll show you how our software simplifies managing your import and export proofs.
