Customs declaration
Imports and exports are declared electronically to the Federal Office for Customs and Border Security; the assessment decision is at the same time the voucher for import tax and therefore for input tax deduction. Software must carry customs tariff number, origin and weight per article — without them no declaration is possible.
More terms under VAT and customs: Acquisition tax Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Takeaway 2.6 vs. eat-in 8.1 Value added tax VAT 3.8 % accommodation VAT 8.1 / 2.6 / 3.8 % VAT liability