Customs duties and commercial invoice when exporting to Switzerland

The logistics partner/forwarding agent is usually available to assist with customs clearance.

It is important to provide the logistics partner with correct and complete information.

You can also do the import declaration yourself: either with in-house software (e-dec import) or via the online application of the Swiss Confederation. customs administration. However, the self-declaration requires certain special knowledge.

The customs administration is also increasingly turning to digitization and is currently converting many processes to digital declarations. So e.g. For example, the assessment decisions for imports are only available electronically today.

Import basic documents

At least one commercial invoice (possibly a pro forma invoice) is required for each import .

Commercial invoices must contain the following minimum information

• Exporter’s name and address
• Importer’s name and address
• Delivery address (if different from that of the importer)
• Place and date of issue
• Marking, number, number and type of packages
• Net and gross weights, package dimensions
• Exact description of the goods, preferably with a customs tariff number
• quantities of goods
• price
• Delivery and payment terms
• country of origin

Depending on the country, specific additional information may be required on the commercial invoice. The number of commercial invoices required and the language may also vary.

Another basic document is the packing list or the delivery note .

Depending on the country of destination and the type of goods, additional documents such as certificates of origin or certificates of origin, permits , official confirmations or certificates of analysis may be necessary.

Customs tariff number

The customs tariff number is essential for imports .

Goods are classified with this number. Customs duties and other tariff and non-tariff trade barriers are based on the customs tariff number.

Like most customs tariffs worldwide, the Swiss customs tariff is based on the internationally valid Harmonized System (HS) . The HS corresponds to the first six digits of the eight-digit Swiss tariff numbers. The Swiss customs tariff numbers can be found at www.tares.ch .

The import duties in Switzerland can be determined using the customs tariff number. The customs tariffs can differ depending on the country of origin or whether Switzerland has a free trade agreement bilaterally or within the framework of EFTA or not.

GJS Consulting will be happy to put you in contact with various customs service providers who are familiar with the issues of customs tariffs and other import duties, import formalities and rules of origin.

Free trade, origin and tariff preferences

Free trade agreements bring major cost savings to the international economy, as they can prevent or reduce the payment of import duties in the destination country, which makes the products cheaper abroad or can even create a competitive advantage.

Not only that, the agreements also include paragraphs on trade in services, protection of intellectual property, investment, government procurement and much more (also known as second generation agreements).

Detailed information on free trade agreements can be found on the Switzerland Global Enterprise (SGE) website.

Free Trade Agreement & Origin

Rules of Origin & Proof of Origin

Incoterms

When talking about delivery terms , the term “Incoterms” often comes into play.

The Incoterms are published by the International Chamber of Commerce in Paris and revised every ten years. They regulate the rights and obligations between seller and buyer in international goods traffic. The current version is the Incoterms 2010.

The minimum obligation for the seller is the EXW (ex works) or FCA (free carrier) clause, while the maximum obligation for the seller is the DDP (delivered duty paid) clause .

However, EXW is actually not suitable for export transactions, since the exporter does not even have to create the export documents, but it is often not possible for the importer to create an export declaration and the necessary documents.

With DDP , as an exporter and at the same time as an importer, you assume all costs and also the entire risk up to the recipient, including import customs clearance and payment of import duties (including import tax!).