These are goods which were exported from Switzerland and have been returned. They may be re-imported free of customs duties if they have not been altered abroad. Simple usage does not count as alteration.
If the goods have been altered while abroad, they qualify for exemption from customs duties only if a defect was encountered during processing abroad.
In principle they must be returned to the original sender in Switzerland. Otherwise their duty-free re-importation is limited to five years from the date of exportation.
Procedure
You must request duty-free importation in the import declaration.
Further information can be found in regulation R-18-04 or in fact sheet 18.85 (documents only available in German, French, Italian).
Example
You supplied spare parts to Germany, but the shipment is incorrect and the goods are returned by the German customer.
Returning goods abroad
For foreign goods (goods you have received from abroad and are sending back), go to the following link: Foreign returned goods.
