Following the introduction of assessment decisions in electronic format in 2008, Swiss Customs began issuing export assessment decisions exclusively in electronic form. The same will now be the case for import assessment decisions.
As of March 1, 2018, Swiss Customs will issue its import assessment decisions for customs and VAT exclusively in electronic format using e-dec (eVV Import). Assessment decisions in paper format (form 11.08) will no longer be available thereafter.
Importers must amend their operational processes to comply with eVV Import procedures as of March 1, 2018.
An eVV Import is considered to have been notified to the importer as soon as the respective electronic file has been uploaded on the e-dec system (art. 20a ZV-EZV). The notification date is relevant and may, for example, trigger the time limit to file an appeal according to art. 116 ZG. Not of relevance in this context is the date on which an importer actively takes notice of, or downloads the electronic assessment decision.
The importers’ obligation to collect electronic assessment decisions
Importers have until March 1, 2018 to organise themselves in order to be able to collect, store and archive their eVV’s Imports in time.
In principle, there are three possibilities to collect an eVV Import. It is possible to establish an electronic interface between the e-dec system of customs and the EDI system or the mail system of an importer. Customs define these possibilities as “Webservices” and “Mailservices”. Alternatively, it is possible to collect an eVV Import manually over the internet browser using a personalised login. Last but not least, a single eVV Import may be accessed and downloaded using the specific access key which is issued for every single customs declaration.
Web- and Mail services, as well as the collection of eVV Imports using the internet browser require the importer to register as a user with the Customs Administration, based on its company identification number (UID-number). All importers using centralised settlement procedures (CSP or ZAZ accounts) and who currently receive their import assessment decisions in paper form, must register for electronic data interchange with the Customs Administration. We advise all importers in general to register for electronic data interchange and to use the Webservices responsible to implement an electronic interface to their own EDI system. The collection of an eVV Import using the respective access key is intended to be an emergency solution to be used under certain limited circumstances only.