Prohibitions and limitations

While the majority of imports into Switzerland are not subject to any specific restrictions, some are limited or even banned for the following reasons:

• Security measures (weapons, dual-use goods, etc.) ;
•  Environmental protection ;
•  Protecting plant and animal species ;
•  Protecting cultural assets.

Anticipating customs clearance:

The exporter must ensure that they have provided the supporting documents that correspond to the merchandise and that these documents contain certain specific information:

• Weight;
•  Origin;
•  Value;
•  Common name/trade name of merchandise;
•  Tariff number (if known, to determine tax rate).

This information may be noted on the invoice.

The tariff item is determined based on a precise observation and requires a clear identification of the merchandise.

As such, it can be helpful to indicate any complementary information such as the material, the work undergone (baked, moulded etc.), the finishing (dyed, printed, galvanised etc.), the packaging (retail packaging, bulk packaging etc.) or even what the merchandise is for.

During the customs clearance

When crossing the Swiss border, the merchandise must be physically presented to the customs office.

This is when the customs procedure starts.

This procedure covers all actions of the taxation authority (i.e. the Federal Office for Customs and Border Security) and the people responsible for making the declaration (importer, customs declarant, forwarding agent...) that are necessary for monitoring the circulation and taxation of the merchandise.

The declaration is done according to the principle of self-declaration.

The person responsible for declaring must declare all merchandise, spontaneously and truthfully.

The customs declaration is done digitally and includes assigning a customs procedure to the merchandise:

• Release for free circulation (final importation);
•  Temporary admission (for an exhibition or uncertain sale, for example);
•  Passive or active upgrading (for repairs, updates or conversions, for example).

The indications provided in the customs declaration become legally binding as soon as the declaration has been accepted by the customs office.

Advice from our customs and Swiss and European import experts

The importation of merchandise into Switzerland may be subject to customs duties, VAT or other fees.

These taxes are calculated based on the tariff item, the quantity, the weight, the value of the merchandise and the country of origin.

Access Tares 

https://xtares.admin.ch/

The customs office can check the declaration, the supporting documents and order a material verification (physical inspection of the merchandise) at any time during the taxation procedure.

After clearing customs

Once the import declaration has been accepted, the taxation decisions regarding the customs duties and VAT are established.

These decisions will serve as proof for the regulatory taxation of the merchandise that has been declared and must be kept for five years.

There are several specific cases, such as the import of samples, animals and products of animal origin, foods etc.

The Multi-Douane team can help you choose the right customs procedure for your situation and complete the necessary formalities on your behalf.

You can find the bans, restrictions and conditions for the import of certain product and merchandise here:

(https://www.bazg.admin.ch/bazg/en/home.html)

If your imports are for private use, you can benefit from an exoneration of the duties if the total value of the products does not exceed 300 Swiss Francs (exoneration value), you can find more information here:

(https://www.bazg.admin.ch/bazg/en/home.html)

Procedure for exports :

As with imports, any merchandise exported from Switzerland must be declared to the FOCBS.

The merchandise must also be accompanied by papers that provide as much information as possible for working out the taxation.

Merchandise, possessions and products exported from Switzerland are exonerated from VAT and customs duties.

Nevertheless, you must check the import conditions that apply in the destination country.

Prohibitions and limitations

Like with imports, the majority of exports from Switzerland are not subject to any specific restrictions.

However, some exports are subject to limitations, or even bans, in the destination country with specific foreign or safety policy measures applying.

These limitations may also be implemented for one of the following reasons:



• Security measures (weapons, dual-use goods, etc.);
•  Environmental protection;
•  Protecting animal and plant species;
•  Protecting cultural assets;
•  External economic relations (for foreign policy or security reasons);
•  etc.

The State Secretariat for Economic Affairs (SECO) can provide more detailed information about this.

https://www.seco.admin.ch/seco/en/home.html