Yes to the new customs law and simplified goods declaration

Imagine this: small consignments where you can forgo various tedious details. This is precisely what the simplified goods declaration promises, based on Article 15 of the BAZG-VG. We can hardly wait to see the drafts of the ordinance detailing this. After all, the Federal Office for Customs and Border Security (FOCBS) has already presented the concept, and we dare to take a peek into it. 

Specifically, with the simplified goods declaration, only the essential information such as customs participants (declarant, importer/exporter, and recipient of the goods), shipment details (packaging, goods description, weight, and country of origin), as well as the goods value respectively the VAT value need to be provided. An origin certificate, if applicable, is also required. Particularly pleasing is the omission of the tariff number – a detail that often causes headaches. The hope is that this will significantly simplify and speed up the customs clearance process. 

Small consignments are considered those with a value under CHF 5’000 and weighing less than 5’000 kg. Furthermore, the goods should not be subject to any duties, such as incentive taxes (e.g., VOC) or excise taxes, apart from VAT. In terms of exports, a refund of duties cannot be requested. Additionally, the goods must not be affected by non-tax-related remissions, including agreements like CITES or the Therapeutic Products Act. When these criteria are fulfilled, the simplified goods declaration can be applied for both imports and exports without any hindrances. Nonetheless, declarants have the option to submit a complete goods declaration, should they prefer to do so. 

Currently, a simplified customs declaration also exists in today’s customs law, but only for companies that are authorised consignee, limited to imports, and with stricter limitations (under CHF 1’000 and 1’000 kg). 

The discussion about the new forms of goods declaration and the procedural simplifications is in full swing. To ensure you don’t get lost in the terminology jungle, we offer you a brief guide here: 

The increased value and weight limits as well as the accessibility for all declarants – regardless of authorizations – will enable simplified declaration for a majority of goods in the future. This also offers importers and exporters the opportunity to declare small consignments themselves without having to become customs experts. 

The omission of the tariff number, a previous stumbling block, significantly simplifies the procedure. But beware: it doesn't work entirely without expertise. The declarant must be familiar with their consignments and ensure that all requirements are met. Hence, certain products still require prior tariff classification, for example, when duties like the incentive tax on volatile organic compounds (VOC) are directly linked to the tariff number. 

The technical adjustments for the simplified goods declaration in the Passar 2.0 customs system are already on the agenda for Q2 2026. As the legal basis provided by the BAZG-VG has not yet come into force at this point, it remains to be seen how the implementation will proceed under the current customs law. Overall, Passar is designed according to the requirements of the new customs law, thus affecting further procedural, formal, and material aspects of the assessment procedure. 

Today, the FOCBS can justify deviations from the standard conveniently with Article 42 of the Customs Act, which allows generous room for simplifications. However, this always requires an agreement between the customs participant and the FOCBS. It is also possible that the federal office ordinance (Customs Ordinance of the FOCBS) will be adjusted, which already contains the detailed implementation regulations for the forms of customs declaration and currently only envisages e-dec and (still) NCTS as systems for electronic customs declaration. 

Technological progress and legal changes in Swiss customs open doors that need to be passed through. Seize this opportunity to restructure your customs processes and focus the responsibility and effort where it belongs – within your company. Our expert teams are ready to support you in analysing and optimising your customs organisation and successfully managing the transition.