ZAZ Account: What Companies Should Know

In the world of international trade and logistics, the ZAZ account (Centralized Customs Settlement Procedure) is an indispensable tool for companies that regularly import or export goods across the Swiss border.

It offers an efficient way to centrally settle customs duties and other fees. In this blog post, you will learn everything you need to know about the ZAZ account, from the basics to the benefits, and practical steps for opening such an account.

Additionally, we will cover specific topics that will help you optimize the use of the ZAZ account and overcome common challenges.

What is a ZAZ Account?

The ZAZ account is a special account offered by the Swiss Customs Administration (BAZG). It allows companies to centrally settle all customs duties, such as import duties, value-added tax (VAT), and other fees. This central processing simplifies administration and provides better transparency of a company’s financial obligations to customs.

How Does the ZAZ Account Work?

The ZAZ account functions as a collection account where all customs duties incurred over a specific period are aggregated. Instead of settling each import individually, the amounts are collected and paid within the prescribed payment periods. Customs duties must be paid within 5 days and VAT within 60 days​ (Federal Office for Customs and Border Security)​​. This significantly reduces administrative burden and enables better liquidity planning.g.

Advantages of the ZAZ Account

Using a ZAZ account offers numerous advantages:

1. Centralized Settlement: All customs duties are settled centrally through one account, simplifying management.
2. Liquidity Benefit: Monthly billing allows companies to better plan their liquidity and have more short-term financial resources.
3. Time Savings: Less administrative effort and fewer errors due to centralized management and settlement.
4. Transparency: A detailed overview of all customs duties and fees incurred over a specific period.
5. Efficiency: Faster and more efficient processing of customs formalities.

When is a ZAZ Account Worth It?

A ZAZ account is particularly worthwhile for companies that regularly import or export goods. The centralized settlement and resulting administrative and financial benefits can save significant resources. Especially for large companies or those with frequent customs clearances, the ZAZ account is almost indispensable.

What Fees are Settled Through the ZAZ Account?

Various types of fees are settled through the ZAZ account, including:

• Import Duties: These are levied on imported goods and vary depending on the type of goods and their country of origin.
• Value-Added Tax (VAT): Swiss VAT is levied on all imported goods.
• Other Fees: These include fees for customs clearance, security fees, and any penalties.

How to Open a ZAZ Account

Opening a ZAZ account is a structured process that includes the following steps:

1. Application: Companies must submit an application to the customs administration. This application can be submitted online through the BAZG portal.
2. Application Review: The customs administration reviews the application and the company’s creditworthiness.
3. Account Opening: After successful review, the ZAZ account is opened and assigned to the company.
4. Account Use: Once the account is active, companies can use it for their customs transactions.

Management and Use of the ZAZ Account

After opening the ZAZ account, usage and management are largely digital. Companies report their imports and exports through the appropriate customs systems, and the incurred fees are automatically charged to the ZAZ account. Invoices must be paid within the specified payment deadlines.

Tips for Optimal Use of the ZAZ Account

To best utilize the benefits of the ZAZ account, companies should consider the following tips:

1. Regular Review of Settlements: It is important to carefully review monthly settlements to ensure all fees are correctly recorded.
2. Liquidity Planning: Monthly billing allows companies to better plan their liquidity and ensure sufficient funds are available to settle customs fees.
3. Employee Training: Employees involved in customs clearances should be regularly trained to ensure they are familiar with current procedures and regulations.

Cost and Time Savings Through Document Control

Thorough control of customs documents can lead to significant cost and time savings. Here are some tips from our professionals:

1. Double Checking: Ensure all customs documents are checked twice to avoid errors.
2. Automation: Use software solutions to automate and speed up the document review process.
3. Training: Invest in training your employees to ensure they are familiar with the latest best practices and regulations.
4. External Consulting: Engage external consultants specializing in customs clearances to clarify complex cases and avoid mistakes.

Payments, Invoices, Deadlines

A central aspect of using a ZAZ account is managing payments, invoices, and deadlines. Here are some important points:

1. Meet Payment Deadlines: Ensure all invoices are paid on time to avoid reminder fees and interest on arrears.
2. Invoice Review: Carefully check each invoice for accuracy and completeness.
3. Deadline Management: Use software tools to manage deadlines and ensure timely payment of invoices.
4. Communication with Customs Administration: Maintain good communication with the customs administration to quickly address any uncertainties or issues.

Responsibilities for Problems and Questions

In case of problems or questions related to the ZAZ account, companies should know whom to contact. The Swiss Customs Administration offers various contact options, including:

1. BAZG Customer Service: The customs administration’s customer service is available for general questions and technical issues.
2. Regional Customs Offices: For specific questions about individual imports or exports, regional customs offices can be contacted.
3. External Consultants: For complex issues or extensive consultations, external consultants can be engaged.

Benefits for eCommerce Merchants

The ZAZ account offers special benefits for eCommerce merchants:

1. Efficient Processing: The centralized settlement allows eCommerce merchants to process their international transactions more efficiently.
2. Cost Savings: Centralized management of customs duties can lead to significant cost savings.
3. Faster Customs Clearance: Smooth customs clearance leads to shorter delivery times and more satisfied customers.
4. Better Overview: eCommerce merchants get a clear overview of their customs duties and can better plan and manage their finances.

Fiscal Representation Related to the ZAZ Account

Fiscal representation plays a crucial role in international trade, especially when it comes to processing imports and exports in Switzerland. In combination with the ZAZ account, fiscal representation offers significant advantages to foreign companies. But what exactly is fiscal representation and how does it work in connection with the ZAZ account?

Definition of Fiscal Representation

Fiscal representation refers to the practice of a domestic representative, often a specialized fiduciary company, taking on the tax obligations for a foreign company. This includes, in particular, the processing of VAT and customs formalities. The fiscal representative acts as an intermediary between the foreign company and the Swiss authorities.

Importance of Fiscal Representation in International Trade

For foreign companies operating in Switzerland, fiscal representation is of great importance. It allows these companies to efficiently meet their tax obligations without having to establish a branch in Switzerland. Through fiscal representation, foreign companies can ensure that all tax and customs requirements are correctly and timely fulfilled.

Fiscal Representation and the ZAZ Account

The ZAZ account and fiscal representation complement each other excellently to simplify customs processing for foreign companies. Here are some key points on how these two tools work together:

1. Centralized Settlement of Customs Duties: With a ZAZ account, all customs duties can be centrally settled. The fiscal representative uses the ZAZ account to manage all incurred fees and duties for the foreign company. This includes import duties, VAT, and other customs-related fees. Centralized processing simplifies administrative processes and minimizes errors.
2. Transparency and Control: Using a ZAZ account in combination with fiscal representation ensures high transparency in customs processing. The foreign company receives detailed reports and settlements prepared by the fiscal representative. These reports enable precise tracking of all customs-related transactions and costs.
3. Simplification of VAT Processing: A major advantage of fiscal representation is the efficient handling of VAT. The fiscal representative is responsible for calculating, declaring, and timely paying VAT to the Swiss authorities. This relieves the foreign company from complex tax obligations and reduces the risk of errors and penalties.

Advantages of Fiscal Representation in Connection with the ZAZ Account

The combination of fiscal representation and the ZAZ account offers numerous advantages to foreign companies:

1. Administrative Relief: The fiscal representative’s assumption of customs and tax obligations significantly reduces administrative burden for the foreign company.
2. Legal Security: The fiscal representative ensures that all legal requirements and deadlines are met, minimizing the risk of penalties and sanctions.
3. Efficiency: Centralized settlement and monthly consolidation of customs duties through the ZAZ account optimize processes and increase efficiency.
4. Cost Savings: Correct and efficient handling of customs and tax obligations can lead to significant cost savings.
5. Transparency: Detailed reports and settlements provide a clear overview of all customs- and tax-related transactions and expenses.

Requirements for Fiscal Representation

To utilize the services of a fiscal representative, foreign companies must meet certain requirements. These include:

• Appointment of a Fiscal Representative: The foreign company must appoint a Swiss-based fiscal representative to assume tax and customs obligations.
• Opening a ZAZ Account: For centralized settlement of customs duties, a ZAZ account must be opened with the Swiss Customs Administration.
• Registration with Tax Authorities: The foreign company must register with the Swiss tax authorities to obtain a VAT number.

How to Calculate the Amount of Security Deposit

The amount of the security deposit for a ZAZ account is determined by the customs administration and is based on various factors, including import volume and the company’s creditworthiness. Companies can calculate the exact amount of the security deposit by following these steps:

1. Determine Average Monthly Import Volume: Calculate the average import volume over the past six months.
2. Apply the Customs Tariff: Apply the customs tariff to the average import volume to calculate the expected customs duties.
3. Calculate Security Deposit: The customs administration usually sets a percentage of this amount as the security deposit.