We advise all importers and haulage firms who regularly (monthly) import and pay duties on merchandise to join the CSP.
Changes to the Debt Enforcement and Bankruptcy Act (DEBA) from 1 January 2025
From 1 January 2025, important changes to the Debt Enforcement and Bankruptcy Act (DEBA) will come into force that could be relevant for you as a company. One major change concerns the recovery of claims under public law.
We need a registration declaration and a security in order for you to open a CSP account (cash deposit or security received as according the calculation).
Registration declaration
When you open a CSP account, you are joining the CSP of the FOCBS. To do this, you must complete the registration declaration in full. You should then send these to the Finances Division of the FOCBS in Bern.
With the registration declaration you agree to all the conditions of the CSP which you will find on the website and in our leaflet.
Security
You must provide the security in one of the two following ways:
- General guarantee on form 22.10, issued through a bank or insurance company headquartered in Switzerland. This bank or insurance company must be under the supervision of the Swiss Financial Market Supervisory Authority FINMA or listed in the Directory of Private Insurance companies subject to federal supervision.
Guarantees must be sent by the institution providing the guarantee directly to the FOCBS, Finances Division.
We charge a fee of CHF 30.00 for the acceptance of the guarantee. - Cash deposit (without interest)
Calculating the amount of the security
Calculation aid Security (XLSX, 12 kB, 17.09.2024)
The amount of the security is calculated as follows:
Customs duties: 50% of the average duty of two weeks.
Value added tax (VAT)
- You are registered with the Federal Tax Administration as subject to VAT (Art. 10 ff VATA): the amount of the security is normally at least 20% of the value added tax accumulated within a period of 60 days.
- You are not registered as subject to VAT: the security amounts to 100% of the value of the value added tax accumulated within a period of 60 days.
If, in addition to definitive assessments, conditional customs receivables (transit procedures, arrangements governing customs warehouses for bulk goods or temporary importation procedures) are also provided for, you must reserve part
of the security for them. Specify the appropriate amount on the membership application.
The total amount of customs duties and value added tax payable is the total amount of security to be paid.
No securities of less than CHF 15,000.00 need to be deposited, unless security is to be provided for interim clearances.
If the calculated security exceeds the amount of ·CHF 15,000.00, the minimum security is CHF 15,000.00.
If a person or company has neither a domicile nor a registered office in Switzerland, the required security must be provided in full. The minimum security required is CH F 2,000.00.
Security should always be rounded up to the next CHF 1,000.00.
Note: the security limit is regularly reviewed. If necessary, you will be asked to increase the limit.
Obtaining bordereaux /assessment decisions
The bordereaux/assessment decisions can only be obtained electronically. After you have received your account number, you will find instructions on how to register at the following link: registration for the electronic retrieval of documents (eVVs).
