The Customs Act revision: an overview
Swiss customs legislation is being comprehensively revised as part of the DaziT digitisation and transformation programme (in German). The aim of this total revision is to simplify and digitise processes and thus make the Federal Office of Customs and Border Security (FOCBS) more flexible in terms of its organisation. The new legislation creates the basis for uniform, consistently digital procedures and automation in the collection of duties and taxes as well as the control of cross-border movement of goods.
We will keep you informed here on the latest developments in the legislative process and the practical effects of the transformation so that you stay up to date. For comprehensive advice, please contact our experts directly.
Reorganised legal landscape
The complete revision has resulted in a clear reorganisation of the foundations of customs law. The Customs Act, now retitled as the Customs Duties Act, has been narrowed to focus solely on the remission of duties, while a new framework law, the FOCBS Enforcement Tasks Act, harmonizes the responsibilities of the FOCBS in both formal and material terms. The new legal landscape is better adapted to the diverse tasks of the Federal Office of Customs and Border Security (FOCBS) and is intended to simplify processes across all duties and taxes.
FOCBS Enforcement Tasks Act (BAZG-VG*)
The new framework law creates a uniform basis for the work of the FOCBS in collecting duties and taxes and controlling the movement of goods both across borders and domestically.
- Harmonisation of procedural law: The BAZG-VG* governs material and formal tasks uniformly for all duties and taxes that the FOCBS levies at the border or domestically. Standardised guidelines for assessments and legal remedies create clear and efficient processes.
- Linking of tax-related and security tasks: The title of the law emphasises the central role of border security.
- Effect on further remissions: Numerous other provisions – e.g. on tobacco duty, beer duty or non-tax-related tasks – are harmonised via the framework law, where reference is made to them.
*BAZG-Vollzugsaufgabengesetz (BAZG-VG)
Customs Duties Act (ZoG**)
The Customs Act will be completely revised and reduced to core tasks relating to duties and taxes.
- Focus on customs duty and customs assessment: the ZoG** governs exclusively the provisions relating to customs duty, including provisions on penalties.
- Simplification of tax law: the content is made clearer and more practical.
**Zollabgabegesetz (ZoG)
14th Swiss Customs Law Conference 2025 (in German)
Tuesday, 13 May 2025
The change in the Swiss customs landscape due to increasing digitisation and standardised processes is opening up more opportunities for companies to align customs handling procedures more closely with their own business models. We help clients make the most of these changes by advising them and offering them customised solutions that increase efficiency and reduce costs. Together, we ensure that companies not only remain compliant but also benefit from the innovations.
Christina Haas BruniPwC SwitzerlandHow can we support you?
- Individual advice: We’ll analyse the impact of the legal revision on your company and develop customised solutions.
- Process optimisation: Our experts will help you to implement the new digital customs procedures efficiently.
- Compliance and risk management: Avoid potential risks and ensure that your company continues to meet all legal requirements in the future – we’ll help you to do this.
Why PwC?
- In-depth expertise in customs law and international trade processes.
- Cross-industry experience and innovative digital solutions.
- Long-term cooperation with authorities and institutions.
- A team of experts in all regions of Switzerland.
Prepare for the new processes and changes in good time. PwC offers customised solutions to help you manage the transition phase efficiently.
Let us advise you
Our main contacts for all matters relating to the revision of the Customs Act are your first point of contact.
Send us your enquiry via the contact form or contact our experts directly.
Contact form
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