Customs declaration
Imports and exports have to be declared electronically to the Federal Office for Customs and Border Security; the assessment decision is at the same time the receipt for import tax and therefore the basis for the input tax deduction.
Definition
The declaration requires, per item, the customs tariff number, the country of origin and the weight. Those three details have to sit in the item record — not in an attachment but on the item, because they are needed again with every shipment.
For bookkeeping the decision is the document without which import tax is not deductible. It therefore has to be archived like an invoice and attached to the entry — the most frequent error with imports is import tax paid without the matching document.
Where to read it
What the software must be able to do
Check whether customs tariff number, origin and weight are held on the item, whether commercial and pro forma invoices can be produced with those details, and whether the assessment decision belongs to the entry as its document.
Checked Aug 2026
More terms under VAT and customs: Acquisition tax Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Takeaway 2.6 vs. eat-in 8.1 Value added tax VAT 3.8 % accommodation VAT 8.1 / 2.6 / 3.8 % VAT liability