Customs duties are indirect taxes that are levied on goods that are brought into the Swiss customs territory. They can also be called border tariffs. Inland, export and transit duties no longer exist.
The collection of customs duties is based solely on specific assessment bases, generally the gross weight. Most other countries collect their customs duties on a value basis.
Details can be found in the Customs assessment bases.
Many goods can be assessed duty-free or at a reduced rate of duty within the scope of free trade agreements and preferential tariffs for developing countries, subject to compliance with the corresponding provisions.
Further information can be found at: Free trade agreements and Developing countries GSP.
If there is economic necessity and there are no overriding public interests to the contrary, goods may be released into free circulation at a reduced rate of duty under certain conditions depending on the intended use.
Further information can be found at: Reduced rates of duty depending on intended use.
