Opening a CSP account

We need a registration declaration and a security in order for you to open a CSP account (cash deposit, security received).

Registration declaration

When you open a CSP account, you are joining the CSP of the FCA. To do this, you must complete and sign the registration declaration in full. You should then send these to the Finances Division of the FCA in Bern.

By signing the registration declaration you agree to all the conditions of the CSP which you will find on the website and in our leaflet.

Security

You must provide the security in one of the two following ways:

  • General guarantee on form 22.10, issued through a bank or insurance company headquartered in Switzerland. This bank or insurance company must be under the supervision of the Swiss Financial Market Supervisory Authority FINMA or listed in the Directory of Private Insurance companies subject to federal supervision.
    Guarantees must be sent by the institution providing the guarantee directly to the FCA, Finances Division.
    We charge a fee of CHF 30.00 for the acceptance of the guarantee.
  • Cash deposit (without interest), payable into one of the following accounts:
    PostFinance account of the FCA management: number 30-704-6,
    IBAN CH72 0900 0000 3000 0704 6, BIC POFICHBEXXX
    Bank account with the Swiss National Bank in Zurich
    SNB 15100.02202, IBAN CH56 0011 5001 5100 0220 2, BIC SNBZCHZZ80A

Calculating the amount of the security

The amount of the security is calculated as follows:

Customs duties: 50% of the average duty of two weeks.

Value added tax (VAT)      

  • You are registered with the Federal Tax Administration as subject to VAT (Art. 10 ff VATA): the amount of the security is normally at least 20% of the value added tax accumulated within a period of 60 days.   
  • You are not registered as subject to VAT: the security amounts to 100% of the value of the value added tax accumulated within a period of 60 days.

If, in addition to definitive assessments, conditional customs receivables (transit procedures, arrangements governing customs warehouses for bulk goods or temporary importation procedures) are also provided for, you must reserve part
of the security for them. Specify the appropriate amount on the membership application.

The total amount of customs duties and value added tax payable is the total amount of security to be paid.

Calculated security up to a maximum of CHF 1,000.00 does not have to be provided unless security is required for intermediate clearance.

If the calculated security exceeds CHF 1,000.00, the minimum security is CHF 2,000.00. Security should always be rounded up to the next CHF 1,000.

Note: the security limit is regularly reviewed. If necessary, you will be asked to increase the limit.

Obtaining bordereaux /assessment decisions

The bordereaux/assessment decisions can only be obtained electronically. After you have received your account number, you will find instructions on how to register at the following link: registration for the electronic retrieval of documents (eVVs).

Contact

Finances Division of the FCA

Federal Customs Administration Monbijoustrasse 91
3003 Bern

Contact CSP

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/declaring-goods/centralised-settlement-procedure--csp--of-the-fca/zaz-konto-eroeffnen.html