Electronic Assessment Decisions (eVV)

The assessment decisions previously issued in paper form are now only made available in electronic form by the FCA in the e-dec procedure.

In comparison to the assessment decision in paper form, which was sent by customs, the electronic assessment decision (eVV) must be collected by the exporter or importer (holder of a customs clearance account) himself. The data must then be checked and archived in accordance with the law.

The FCA provides three IT-based options for the collection of the eVV:

  • WebGUI EZV
  • Collection of electronic assessment decision with access code
  • Collection via web service using third-party applications

The first two tools allow manual collection via internet access but no automated collection and further processing of the data. In the web service procedure, the assessment decision is electronically processed in XML format with the corresponding signature and a certificate. This requires an eVV software solution.

eVV Import

The eVV serves as proof that customs duty and VAT have been assessed in an import customs declaration. Accordingly, the eVV Import must be retrieved and archived in in accordance with the law.

There are different types for the eVV import. Generally, for an import customs declaration, the evv customs  (eVV Zoll) and eVV VAT (eVV MwSt) are created. If corrections are made during the customs process, the corrected version is usually refunded in full and a new version is created.

This means that a refund customs (RBZ) and a refund VAT (RBM) are created for the first version. These documents are also available electronically and can be retrieved from the customs server.

Types of electronic assessment decisions:

  • electronic assessment decision eVV Customs (eVV Zoll)
  • electronic assessment decision eVV VAT (eVV MwSt)
  • eRBZ (refund of the eVV Customs)
  • eRBM (refund of the eVV VAT)


In addition, there is a daily statement which summarises all electronic assessment decisions in import per CSP account. This daily statement is called bordereau and links the customs and VAT invoices to the eVV. The bordereau has no proof character like the eVV. Thus, legally compliant archiving is not mandatory.

Collection of eVV import

The eVV Import can be retrieved through the customs client administration (ZKV) as soon as a CSP account exists and is linked. The electronic assessment decisions can also be retrieved subsequently, back to the creation date of the CSP account at the earliest (not earlier). The declarant of the import customs declaration and the holder of the CSP account are entitled to retrieve the eVV Import.

Unlike the electronic assessment decision, the bordereau can only be collected from the customs server 90 days after the eVV has been issued.

The declarant of the import customs declaration or the holder of the CSP account can collect the eVV.

eVV Obligation

Since 1 March 2018, it has been mandatory to collect the assessment decision electronically.

eVV Export

There is only one type of eVV for the eVV export, because no customs and VAT is levied. The eVV export must also be archived in accordance with the law.

Collection of the eVV export

The eVV export can be collected as declarant or exporter of the export declaration. In the case of an eVV export, an export customs declaration that is linked to a transit can only be picked up from the customs server after 4 days (transit waiting period 4 days).

The eVV export is available on the customs server for at least 10 years + the current year and can be also be retrieved subsequently. However, the FCA points out that the customs server does not serve as an archive.

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