How does the customs account (PCD) work in Switzerland?

The PCD (Centralised Settlement Procedure / ZAZ in German / CSP in English) is Switzerland's centralised customs payment system. Instead of paying at the border per shipment, the importer or forwarder receives a cumulative invoice from BAZG (currently twice monthly). Benefits: smooth operations without border payment stops; simplified administration; better financial planning. Requirements: Swiss or Liechtenstein commercial register entity; financial guarantee (bank bond or cash deposit); from 1 April 2025, minimum guarantee deposit of CHF 2,000; good compliance history. Transition: under DaziT, current ZAZ/PCD accounts will be progressively replaced by the GP-ID (Guarantee Partner ID) between mid-2026 and end-2027. Existing CSP accounts must migrate to the new system via the BAZG ePortal using the BP-ID (Business Partner ID).

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