ELECTRONIC ASSESSMENT DECISION (EMI)
THE ELECTRONIC FORMAT
THE TRANSITION TO THE ELECTRONIC FORMAT OF THE ELECTRONIC ASSESSMENT DECISION (EMI)
WE TRY TO CLARIFY THIS DELICATE PASSAGE WITH A SERIES OF QUESTIONS AND ANSWERS
Source: www.evvdatacenter.ch
What is the electronic assessment decision (EMI) (currently yellow)?
The yellow paper assessment decision consists of 2 documents sent by post from the FCA to the holder of a customs account. The documents are divided as follows: VAT and duty. These are then sent to the importer in case he does not hold a customs account.
What is bordereau?
The bordereau (bill of taxes) is a paper summary document sent by post by the FCA, containing all the VAT and DUTY levies made, relating to a certain period.
While the electronic assessment decision (EMI) on import?
It is the electronic assessment decision (EMI). It is a file in XML format, with a digital signature, which is issued by the Customs Administration and made available to the holder of the customs account who can collect it in different ways. This file replaces the old paper document. The Customs or Tax Administration, in the case of an inspection, will not require the printed assessment decision but the electronic file, the only file with legal value.
When will it come into force?
The mandatory introduction will take place from 1 March 2018.
What steps are needed to comply with the FCA’s obligation?
Holders of a customs account (PCD) will only need to register once in the Customs Customer Management Portal (GCD) using their company identification number (UID). Importing companies that do not have a DPO will receive the MAes from the customs operator, either electronically or with an access code that will allow them to personally collect the electronic assessment decision (EMI) on the internet (https://e-dec-web.ezv.admin.ch/edecZugangscodeGui/?rvn=2)
What are PCD and GCD?
The PCD is the customs account for the centralized counting procedure of the Customs Administration. It is intended for all importers and freight forwarders who regularly pay taxes on tradable goods. The GCD is an internet application that allows the registration and centralized administration of the basic data of all Customs customers.
And what do IMIe and IMDe mean?
IMIe is the electronic assessment decision relating to VAT while IMDe is the electronic assessment decision relating to duty.
The paper format, the yellow one to be clear, will we still receive it?
No, it will be replaced by the electronic assessment decision (EMI). The files sent by the FCA will still contain a printable format (PDF) equivalent to the old paper document but will have no legal value.
So, instead of the yellow receipt, will we receive a file from Customs?
No, Customs will provide the PCD account holder with a set of electronic files.
Where and how will I be able to withdraw my EMIs?
The withdrawal of the electronic assessment decision (EMI) by an importing company is possible in several ways:
- Importing company with its own PCD:
by means of an access code provided by the customs operator, it is possible to collect a single MEI at a time. This mode is strongly recommended for companies with few imports. Through the web interface made available at the link https://e-dec-web.ssl.admin.ch/edecDocumentGui/ it is possible to collect various documents in addition to the EMI, including the bordereau (list of taxes). You can pick up multiple documents at a time. This method is strongly recommended for companies with low import volumes.
Through “services” (web or mail) implemented by the company itself in an ad hoc application. This mode is strongly recommended for companies with large volumes of imports. - Importing company that does not have its own PCD account:
by means of an access code provided by the customs operator, it is possible to collect a single MEI at a time. Possibility to automatically receive the set of IMe files by e-mail. The e-mail will be sent directly from the customs operator who made the import declaration.
Does the electronic assessment decision (EMI) have to be withdrawn individually?
It is possible but not recommended for an importing company that deals with large volumes. The process of collecting the IMe by entering the access code on the website is simple but time-consuming. Every single collection takes about 5/6 minutes from entering the code to unpacking the set that will be received by e-mail. In addition, it is necessary to contemplate the need to dedicate within its IT structures a special archive and a very performing IMe search system.
Are there more dynamic solutions?
The most dynamic solution, but in the case of significant volumes of goods import operations, is certainly the use of dedicated software developed internally or purchased under license from third parties. Although this can be a fairly costly solution, it is still possible to automatically receive your electronic assessment decision (EMI) from the forwarder by e-mail.
If you file the electronic assessment decision (EMI) on our behalf, are you also responsible for any checks by the competent authorities?
No, the importer remains responsible and must provide any files requested by the aforementioned authorities.
Are there any differences for companies that do not have their own PCD account?
Importing companies without a PCD account will in any case receive their electronic assessment decision (EMI) by e-mail. These will be sent automatically by the forwarder. In the event that the latter is unable to send the above, he may still provide the importer with the access code and declaration number necessary to collect the EMI from the FCA’s website.
Can I have the archive from a freight forwarder?
There is an obligation on the part of the importer to personally file the electronic assessment decision (EMI) for 10 years. The freight forwarder can provide, if necessary, as an additional service for a fee, the archiving on behalf of the importing company. Such archiving must be secure and comply with current legislation. This also implies the certainty of the non-modifiability of archived electronic documents.
Will we also find other documents in the reserved area?
Franzosini is aware of the fact that digitalization is now a necessity for every company that wants to distinguish itself from the others to obtain more performing processes. Providing its customers with a single access portal where they can retrieve all documents is essential for achieving increasingly ambitious quality horizons.
Do you keep documentation for 10 years?
Certainly! Legal tax documents such as the electronic assessment decision (EMI) will be available for viewing and downloading for 10 years. But also the other documents that we will make available, such as invoices, signed delivery notes, transport mandates, customs clearance mandates, CMR, EUR1, account statements will be kept in our storage for the minimum period required by legislation. Franzosini is also able to create ad hoc statistics for its customers to allow targeted business intelligence analysis.
Are there any costs for managing the electronic assessment decision (EMI)?
Franzosini will evaluate with each customer the type of storage service requested.