Import and export in Switzerland: the complete guide for 2021

Although hit hard by the Covid-19 pandemic, the Swiss import/export sector is nevertheless showing signs of recovery at the start of 2021: a 5.4% increase in exports and a 3.3% increase in imports, according to the AFD. But to make the most of this new momentum for your business, it’s best to have a detailed understanding of the regulations in force in the Swiss import/export sector! 

In this article, you’ll find all the key details and stages of import/export in Switzerland, thanks to our comprehensive guide, whether you’re a Swiss, European or non-European company.

The specific characteristics of the Swiss market

As Switzerland has numerous trade partnerships, particularly with its closest European neighbours, it has, over the years, established a number of agreements designed to facilitate trade with the member states of the European Union (EU). 

Thus, the 1972 free trade agreement between Switzerland and the European Economic Community (EEC), supplemented by the Bilateral Agreements I and II of 1999 and 2004, primarily provides for the free movement of certain industrial and agricultural products by air and road between Switzerland and the EU countries.

Given that over 70% of Switzerland’s foreign trade is with its European partners, importing and exporting goods from Switzerland does not generally present any particular difficulties, either in terms of costs or delivery times.

When it comes to importing and exporting from a non-European country, the conditions are slightly different. Indeed, importing goods from a country outside the EU requires them to clear customs, whilst exporting goods from Switzerland often involves paying customs duties and other charges. 

Importing goods into Switzerland: how does it work?

All goods imported by a Swiss company must be declared to the Federal Customs Administration. The administrative formalities relating to importation are carried out before, during and after the goods have cleared customs. They generally depend on the nature of the goods being imported.

Procedures relating to importing goods into Switzerland

Before going through customs

When sending goods to Switzerland, the exporter must ensure that they provide the accompanying documents containing certain details about the goods, namely:

• their weight;
• their origin;
• their value;
• their tariff code (in order to determine their tax rate).

Good to know: The exporter of the goods may provide this information to customs in the form of an invoice or a delivery note, although the latter is not mandatory. They may also include a certificate of origin to prove the goods’ origin.

Whether submitted by the exporter themselves or by freight forwarders, the digital customs declaration must be submitted before the goods are dispatched. To do this, simply enter the details of the goods mentioned above via the FTA’s e-dec IT system.

This declaration is made, in particular, on the basis of the customs-approved treatment of the goods, namely:

• permanent import;
• temporary importation;
• placement in a duty-free warehouse;
• transit.

Good to know: The exporter or freight forwarder will then receive the import list and the release note from Customs in PDF format.

When going through customs

When crossing the Swiss border, goods must be presented at the customs office.

The following must then be handed over to customs staff:

• the number of the goods import list (or a copy of the PDF received upon submission of the digital customs declaration);
• the accompanying documents, which have been gathered in advance.

Following a quick check and depending on the validity of the documents provided, customs may then:

• order, if necessary, a physical inspection of the goods;
• release the goods.

After going through customs

It is at the time of the customs declaration that the customs authorities issue the duty and VAT assessments to the company transporting the goods to Switzerland.

Swiss importers are generally required to make two types of payment in connection with their transactions:

• customs duties, the amount of which depends, in particular, on the condition of the goods, their weight, their material and their intended use;
• Value Added Tax (VAT), which is generally 7.7%, although a number of goods are subject to a reduced rate of 2.5%, including food, medicines and books.

Please note: You can find the full list of goods eligible for a reduced rate by referring to section 25 of the Federal Act on Value Added Tax.

However, various additional taxes and duties may be added to the bill depending on the nature of the imported goods, including:

• tobacco duty;
• monopoly rights on alcohol;
• mineral oil duty…

The exporter (or the freight forwarder appointed by the exporter to transport the goods) then invoices the importing company for the transport of the goods and for the work carried out in connection with customs clearance.

Please note: The importing company no longer receives proof of customs clearance by post, as was previously the case with the customs receipt (yellow slip), but via electronic means.

A few specific cases

Importing samples

In Switzerland, samples – that is, foreign goods intended for use over a limited period of time (and which are therefore not released for free circulation) – fall under the temporary admission regime. 

It is the intended use of these goods that determines whether or not they are granted temporary admission into Switzerland. They are, for example, imported for the purposes of trials, sporting events or exhibitions. 

Furthermore, in order to qualify for this specific scheme, the goods must meet the following conditions:

• be intended for re-export;
• be identifiable;
• be re-exported as they are at a later date (only maintenance work is permitted).

To initiate the temporary admission procedure for your goods, the following documents are available:

• the Customs Declaration for Temporary Admission (DDAT);
• the ATA Carnet.

See also: 5 Steps to Obtaining Your ATA Carnet (Quickly).

The importation of animals, animal products or foodstuffs

To import animals or animal products into Switzerland, it is necessary to obtain certain health certificates in advance, stamped by the competent authorities of the exporting country. 

In addition, the import of certain types of fresh fruit, vegetables and wild plants requires official phytosanitary certificates issued by the country of origin of the goods.

Prohibitions and restrictions

The import (as well as the export or transit) of certain goods is strictly prohibited or restricted in Switzerland. These specific regulations are generally justified on the following grounds:

• environmental;
• cultural;
• safety;
• health protection;
• intellectual property…

Please note: You can find the full list of goods that are prohibited from being imported, exported or transited through Switzerland on the FTA website.

Details regarding import taxes and customs duties

Excluding VAT, the customs threshold above which customs duties are payable is CHF 300. This amount is based on the total value of goods imported into Switzerland (including alcohol and tobacco).

Excluding agricultural products, the average trade-weighted tariff rate stood at 2% in 2018, according to the World Trade Organisation (WTO). 

Agricultural products that do not originate directly from Switzerland are generally subject to low tariffs (0.2% for fish and fishery products, 3.7% for coffee and tea), whereas those produced in Switzerland are subject to much higher tariffs (138.9% for dairy products, according to the WTO).

Good to know: Switzerland has introduced a Generalised System of Preferences (GSP) to support developing countries. Under this scheme, preferential tariffs are granted to goods originating from these countries, particularly in the industrial sector.

Exporting goods to Switzerland: how does it work?

All goods exported from Switzerland by businesses must be declared to the Federal Customs Administration (FCA) electronically. As with imports, the declaration of goods may be entrusted to an intermediary, freight forwarder or customs agent, provided they have been authorised in writing. A number of formalities must also be taken into account in order to complete the export process successfully.

Procedures relating to the export of goods from Switzerland

In order to leave Swiss territory, goods must therefore be declared to customs for export. The declaration, completed by the exporter or their agent, must include the correct tariff code, which can be found on the TARES website.

As with the import of goods from Switzerland, goods intended for export must be accompanied by documentation providing certain essential information to the customs authorities. The export customs declaration (DDE) is submitted online via the FCA’s e-dec IT system.

Good to know: Goods exported from Switzerland are exempt from VAT and customs duties. However, the importer will be required to pay these taxes. For more information on the exact conditions of this exemption, please visit the relevant page on the AFD website.

Authorised consignor status

Companies that regularly export goods from Switzerland can obtain Authorised Consignor (AC) status, which allows them to submit their export declarations from their company headquarters or from any other approved location.

This status, which is subject to certain conditions (see the AFD website), allows businesses to use the EDa procedure, which offers benefits to regular exporters, including:

• flexibility in terms of timings, as the exporter is no longer dependent on customs opening hours;
• geographical independence, as the exporter no longer needs to clear their goods through a customs office;
• a reduction in the risk of traffic jams at the border.

The different types of export customs declarations

Depending on the goods you wish to export or the type of export you wish to carry out, different export customs declarations may be appropriate, namely:

• Permanent export. This is the most common export procedure: goods in free circulation in Switzerland are permanently exported to another country.

• Temporary export. Goods in free circulation in Switzerland are temporarily exported to another country. Both parties are already aware of this temporary nature at the time of export.

• The application for export subsidies. This may be made when the exported goods (usually agricultural products or processed goods) are sold at a higher price in Switzerland than on the international market.

• The issuance of proofs of origin. This enables the importer to benefit from preferential tariff treatment (a reduction in or even exemption from customs duties), based on the documents provided by the exporter in accordance with free trade agreements.

Prohibitions and restrictions

Although the vast majority of exports from Switzerland are not subject to any specific restrictions, some are restricted or even prohibited for various reasons.

The country of destination

Prohibitions, authorisation schemes, other types of measures… The export of goods from Switzerland may sometimes be severely restricted or even completely prohibited by the countries of destination. 

Generally, these measures specific to the importing country are based on the following considerations:

• foreign policy;
• safety.

To check for any restrictions or prohibitions specific to the destination country of your goods, you can contact the State Secretariat for Economic Affairs.

The type of goods

Swiss foreign trade law can sometimes result in strict export controls, leading to restrictions on, or even a total ban on, the export of certain types of goods.

These restrictions are in place for a reason:

• security (dual-use goods);
• environmental protection;
• species protection;
• the protection of cultural property…

To check for any restrictions or prohibitions specific to the types of goods being exported, you can contact the relevant federal authorities.

Other

Exports from Switzerland may be subject to restrictions in other areas, including:

• external economic relations with specific institutions, organisations or individuals (for reasons of foreign policy or security); 

• capital movements and payment transactions, where these involve foreign economic regions (within the framework of foreign trade law).

Once again, to check whether your exports are subject to these restrictions, you can contact the State Secretariat for Economic Affairs.

Details regarding export taxes and customs duties

As mentioned earlier, Swiss exporting companies are not required to pay customs duties or VAT on their exports. Please note, however, that these exemptions are subject to certain conditions.

In fact, they only apply to direct exports, that is to say, when the goods are:

• are transported abroad;
• are taken to an open customs warehouse (or a bonded warehouse) by the exporter, the importer or an authorised third party.

For further details regarding the conditions for the direct export of goods, as well as tax exemptions, please contact the Federal Tax Administration (FTA).

Good to know: Anyone listed in the FTA’s register of taxable persons (supplier, purchaser or authorised third party) must provide proof of export by submitting a supporting document to the authorities. 

Generally, however, customs duties and other import charges will be levied in the country of destination for your goods. You can therefore enable your customer to import the goods duty-free, or at least at a reduced rate, by strictly adhering to the rules governing the provision of proofs of origin.

Import/export in Switzerland: packaging and labelling regulations

The Swiss customs authorities pay particular attention to ensuring that packaging and labelling standards are properly observed for goods crossing the Swiss border, particularly in the case of food products.

Good to know: Swiss food regulations are generally the same as those of the European Union.

Firstly, the packaging and labels of goods must be written in French, German or Italian, and must state:

• their specific names;
• their metric measurements;
• their selling prices;
• their unit prices;
• their weights (the weight of each component in the case of blended products; ingredients and additives must be listed in descending order).

All weight and measurement specifications must comply with the standards set by the Federal Office of Metrology.

For more specific products, additional labelling providing further information may be required. This may, for example, specify the product’s country of origin, the name of its manufacturer or distributor, or its use-by date.

Administrative procedures, taxes and customs duties, specific limitations and restrictions… The import/export process in Switzerland involves understanding and anticipating numerous steps and details – but these are now no longer a mystery to you! You can now successfully carry out your imports and exports in Switzerland in compliance with current regulations, whilst optimising your tax liability.

However, running an import/export business in Switzerland exposes you to a number of financial risks, particularly exchange rate risk. To ensure you’re as well protected as possible when making payments in foreign currencies, why not try b-sharpe’s online currency exchange service?