Duty-free or duty-reduced importation of goods
Free trade agreements of Switzerland and preferential origin
Original goods from countries with which Switzerland has concluded a free trade agreement or from developing countries can usually be imported duty-free or at reduced rates (customs preference). The reduction is listed for each country in the electronic customs tariff - Tares www.tares.ch.
Switzerland has concluded free trade agreements with numerous countries. The preferential treatment under these agreements only applies to goods meeting all applicable provisions regarding origin and procedure, however. An overview of all free trade agreements is provided at the following link:
Procedure
Valid proof of origin, which must be in line with the origin provisions in the corresponding agreement, is mandatory for the importation of so-called goods of preferential origin. Details can be found at:
R30 Accords de libre-échange, préférences tarifaires et origine des marchandises (in french), proof of origin and fact sheet on determining the formal validity of certificates of preference.
The preferential assessment must be applied for in the customs declaration; it is not granted automatically.
Certificates of origin
Questions concerning the issuing of certificates of origin must be addressed to the authorities of the exporting country. With the fact sheet on determining the formal validity of certificates of preference, you can evaluate the formal validity of a certificate of origin.
Subsequent preferential assessment (provisional assessment)
If, due to an error, oversight, or special circumstances, no movement certificate was issued upon exportation, it may be issued subsequently. Please refer to the fact sheet on determining the formal validity of certificates of preference.
