HOW TO OPEN A CUSTOMS ACCOUNT
The centralised billing procedure of the Customs Administration (PCD), i.e. opening a customs account, is an operating mode intended for all importers and freight forwarders who regularly pay taxes on tradable goods. It offers significant advantages for the account holder:
- customs clearance without the use of cash;
- shorter waiting times at customs offices, as consignments are released already after acceptance of the respective application for taxation and after a possible examination of the goods;
- deadline for payment of customs duties of 5 days;
- payment deadline for VAT of 60 days;
- On request, an electronic invoice can be received instead of a paper invoice.
To open a customs account and join the PCD, simply fill in the declaration of accession (downloadable from the www.ezv.admin.ch) website, in the specific section dedicated to the procedure) and send it to the Finance Division of the Directorate General of Customs in Bern. If you opt for the direct debit system (LSV), you must fill in the central part of the debit authorization (also downloadable on the web page above) and send it to your bank, which will enter the data at the bottom and transmit coupon “B” to the Finance Division of the Directorate General of Customs in Bern.
To open a customs account, a guarantee is also required to be presented in one of the following three forms:
- a general guarantee on form 22.10 issued by a bank or insurance company domiciled in Switzerland and supervised by the Swiss Financial Market Supervisory Authority (FINMA), or on the list of private insurance institutions supervised by the Confederation. The guarantor institution must send the sureties directly to the Finance Division of the Directorate General of Customs. The Federal Customs Administration will levy a fee for accepting the guarantee.
- deposit of securities in favour of the Federal Customs Administration in a blocked and tax-subject security deposit at the Swiss National Bank in Bern. If you choose this type of guarantee, you must first contact the Finance Division of the Directorate General of Customs, which will decide on the acceptance of the securities. The Federal Customs Administration only accepts loans from the Confederation, cash bonds from Swiss banks or Swiss franc bonds from indigenous debtors listed on the Swiss stock exchange.
- Cash deposit (interest-free) by transfer to the PostFinance account of the Directorate General of Customs, or payment into a cash account at the Swiss National Bank in Zurich, or a bank cheque sent to the Directorate General of Customs, Finance Division, 3003 Bern. More details are provided on the website www.ezv.admin.ch
It is important to underline that to open a customs account, the PCD account will only be given after the Finance Division of the Directorate General of Customs has received the declaration of adhesion, the guarantee and, where appropriate, the authorization for direct debit.