Simplified customs declaration for small consignments using the ACee procedure

Basing ourselves on e-dec Import we have developed e-dec Easy for small consignments. With a shorter import customs declaration you can declare duty-free consignments, even when value added tax (VAT) has to be paid.

The following criteria must be fulfilled together (cumulatively):

  • the gross mass (effective weight of goods with packaging, filling material and product carriers) does not exceed kg 1000;
  • value added tax value (remuneration/market value at the destination) does not exceed CHF 1,000;
  • the consignment is not subject to non-customs legislative instruments;
  • the consignment is not subject to any permit obligations; and
  • import duties (without VAT) do not exceed CHF 5.

If any one of these conditions is not met, you must declare your consignment using e-dec Import.

Exclusions from e-dec Easy

Goods declared with special forms (e.g. household effects) or customs procedures requiring authorisation (e.g. processing traffic) must be declared with e-dec Import.

Further, transfer of the payment of tax (value added tax transfer process) is ruled out.

Similarly, provisional assessments are not available with e-dec Easy, as comprehensive data are required for those (e.g. customs tariff heading and rate of duty).

Further info

The context is available in:

https://www.ezv.admin.ch/content/ezv/en/home/customs-declaration/declaration-companies/e-dec-import/simplified-customs-declaration-for-small-consignments-using-the-.html