An overview by Tax Partner AG, Taxand Switzerland
The Federal Office for Customs and Border Security (FOCBS) is introducing PASSAR 2.0, a new digital platform that will modernise how goods are cleared through customs and gradually replace the current e‑dec system for imports. The changes will affect any business moving goods into Switzerland, including international companies that rely on Swiss border clearance. A key change is the introduction of a Business Partner ID, which replaces existing customs accounts.
Companies will need to register proactively, as there is no automatic transfer to the new system. During a transition period running until 2027, the old and new systems will operate in parallel, adding complexity for importers and logistics providers.
Tax experts, Laurent Lattmann and Anja Gisler from our member firm Tax Partner AG, provide a comprehensive overview of the changes, which you can read here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.
