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Electronic customs declaration in Switzerland

In Switzerland, there are various types of customs declaration that can be used for the import and export of goods. The different types of customs declaration offer flexibility and allow companies to choose the procedure that best suits their needs. These customs declarations are used to declare the goods and determine the duties to be paid. Most customs declarations in Switzerland are preferably processed electronically.

However, electronic customs declarations also bring with them some challenges. Atlantis Customs Spedition is always informed about all the specific requirements and prerequisites of the respective declaration forms and ensures that all relevant regulations are complied with.

What types of electronic customs declaration are there in Switzerland?

Here are the main types of electronic customs declarations in Switzerland:

• e-dec Import: This system enables the electronic declaration of imported goods with the Swiss customs administration.
• e-dec Export: This system allows export goods to be declared electronically.
• e-dec Transit: This system is used for the electronic processing of goods transiting through Switzerland and ensures smooth and safe transit.
• NCTS (New Computerized Transit System): The NCTS is a Europe-wide system that regulates the electronic transit of goods between participating countries and facilitates customs clearance during transit operations.
• ZAZ (Central Customs Settlement): This system enables companies to centrally settle customs duties and taxes for their imports and exports.

What are the challenges of electronic customs declaration in Switzerland?

We can professionally master the following challenges for you when making electronic customs declarations in Switzerland:

• Technical requirements: The IT systems must be compatible with the customs systems and updated regularly to ensure smooth operations.
• Complexity of regulations: Compliance with the numerous and sometimes complex customs rules and regulations requires comprehensive knowledge and continuous training.
• Data quality and accuracy: It is critical that all data is entered accurately and completely, as errors can result in delays, additional costs and possible legal consequences.
• Training and expertise: Employees must be adequately trained to use electronic customs systems effectively and to ensure that all requirements are implemented correctly.
• Security requirements: Protecting sensitive data and complying with data protection regulations pose an additional challenge, as electronic systems must be secured against cyber attacks and data loss.
• System availability: The availability and reliability of electronic systems must be guaranteed at all times to avoid interruptions and delays in the customs clearance process.

Customs documentation in Switzerland

What documents and evidence are required for customs documentation in Switzerland?

For correct and complete customs documentation in Switzerland, several documents and evidence must be provided and correctly maintained. These documents help the customs authorities to correctly classify the goods and ensure that all customs and tax regulations are complied with. We ensure that all employees who work with customs documents are informed about the current regulations and procedures. In addition, we have implemented internal control systems to monitor and comply with customs regulations.

Here are the essential documents and information required for customs documentation in Switzerland:

• Commercial Invoice: Detailed information about the goods shipped, including description, quantity, price and transaction terms.
• Packing List: Details how the goods are packaged, including quantities, weight and type of packaging.
• Bill of Lading / Air Waybill: Documents the shipment and transportation of goods, including details of the shipper, recipient and carrier.
• Certificate of Origin: Confirms the place of origin of the goods, which may be relevant for tariff preferences and trade policy measures.
• Import License: Required for certain goods that are subject to restrictions or controls.
• Customs Declaration: Contains all relevant information on the import or export of goods and is submitted electronically via the e-dec system.
• Proof of Payment: Shows payment of the goods and, if applicable, customs duties.
• Proof of customs tariff number (HS Code): Determines the classification of goods according to the Harmonized System for Determining Applicable Tariff Rates.
• Insurance Certificate: Confirms that the goods are insured during transport.
• Proof of preference (e.g. EUR.1, declaration of origin on the invoice): Enables you to claim lower customs rates in trade agreements.
• Health and Phytosanitary Certificates: Required for the import of certain agricultural products and foodstuffs.
• Safety Data Sheet: Required for the transport of dangerous goods to provide safety information.

Customs tariffs, customs duties and customs taxes in Switzerland

What customs tariffs, duties and taxes apply to the import and export of goods in Switzerland?

Import duties and taxes are payable when importing goods into Switzerland. These charges vary depending on the type and value of the goods. Our experts will calculate the correct charges for you and make all payments on time.

Here are the most important customs tariffs, duties and customs taxes for importing goods into Switzerland:

1. Customs tariffs (duty rates): Switzerland uses the Harmonized System (HS) to classify goods. The tariff rates can be specific (based on quantity, weight or volume) or ad valorem (percentage of the value of the goods).
2. Value Added Tax (VAT): Value added tax is levied on imported goods.
   • The standard rate is 7.7% and is levied on:
     • Consumer goods (e.g. clothing, electronics, furniture)
     • Vehicles
     • Alcoholic drinks
     • Tobacco products
     • Cosmetics and care products
     • Services (e.g. consultations, repairs, transport)
     • Energy (e.g. electricity, gas, heating oil)
     • Restaurant and catering services (excluding alcohol)
     • Entrance fees for cultural and sporting events
   • The reduced rate is 2.5% and is levied on:
     • Groceries
     • Medicines
     • Newspapers, magazines and books
     • Agricultural products
     • Animal feed
     • Fertilizer
     • Plants and seeds
   • The intermediate rate is 3.7% and is levied on:
     • Accommodation services
3. Special consumption taxes:
   • Tobacco tax: cigarettes, cigars, fine-cut tobacco, pipe tobacco and other smoking tobacco.
     • Cigarettes: CHF 11.43 per 100 pieces plus 25% of the retail price.
     • Cigars and cigarillos: 1% of the retail price.
     • Fine-cut tobacco: CHF 78 per kilogram.
     • Pipe tobacco and other tobaccos: CHF 38 per kilogram.
   • Mineral oil tax: petrol, diesel, heating oil and other mineral oil products.
     • Petrol: CHF 0.731 per liter.
     • Diesel: CHF 0.813 per liter.
     • Heating oil: CHF 0.003 per liter.
     • In addition, a CO2 tax is levied on fossil fuels, which currently amounts to CHF 120 per tonne of CO2.
   • Spirits tax: All alcoholic beverages with an alcohol content of over 15% by volume. CHF 29 per liter of pure alcohol.
   • Beer tax: beer.
     • Light beer (up to 10° Plato): CHF 16.88 per hectoliter.
     • Normal beer (over 10° Plato): CHF 25.35 per hectoliter.
   • CO2 tax: Fossil fuels (such as heating oil and natural gas).
     • CHF 120 per tonne of CO2 (2024).
4. Safeguard tariffs: In some cases, safeguard tariffs may be imposed to protect domestic industries from dumping or unfair competition.
5. Import duties: These are levied on imported goods and vary depending on the category of goods and origin. Free trade agreements can lead to reduced or waived import duties.
6. Anti-dumping duties: These additional duties can be imposed on goods that are exported at a price below their normal value, thereby damaging the domestic market.
7. Environmental taxes: Some goods, in particular fuels and vehicles, may be subject to environmental taxes designed to help reduce environmental pollution.
8. Special duties on certain goods: Additional duties may be levied on certain goods, such as agricultural products or textiles, to support specific sectors.

When exporting goods from Switzerland, there are generally no customs tariffs, customs duties or customs taxes. These administrative requirements must be observed when exporting goods from Switzerland:

• Proof of export: Companies must provide proof that the goods have actually left Switzerland in order to benefit from the VAT exemption. This can be done through shipping documents, export declarations and other relevant documents.
• Federal Customs Administration (FCA): Exporters must submit an export declaration to the Federal Customs Administration (FCA). This is an electronic customs declaration that can be made via the e-dec Export system.
• Certificate of origin: In many cases, a certificate of origin is required to prove the origin of the goods and possibly benefit from preferential tariff rates in the country of destination. This can be particularly important for exports to countries with which Switzerland has concluded free trade agreements.
• EUR.1 certificate: This document is often used to prove preferential origin and to benefit from customs concessions in the country of destination.
• Special requirements: export restrictions, licensing requirements and specific certificates for certain product groups.

Customs restrictions and prohibitions in Switzerland

Which goods are subject to customs restrictions and prohibitions in Switzerland?

Here you will find an overview of the most important categories of goods for which import and export is prohibited or restricted in Switzerland to protect safety, health, the environment and other public interests:

Prohibited goods

• Narcotics and psychotropic substances: The import and export of narcotics and psychotropic substances is generally prohibited in order to prevent abuse and illegal trade. Exceptions: Medical and scientific purposes under strict controls.
• Counterfeit goods and pirated products: The import and export of counterfeit goods, such as counterfeit brands and copyrighted products, is prohibited in order to protect intellectual property and protect consumers from inferior products.
• Certain weapons and ammunition: The import and export of prohibited weapons and ammunition, such as machine guns or explosives, is strictly prohibited to ensure public safety.
• Dangerous chemicals: The import and export of dangerous chemicals that are on international lists (e.g. Chemical Weapons Convention) is prohibited in order to protect the environment and human health.

Restricted goods

• Medicines and medical devices: The import and export of medicines and medical devices is subject to strict controls and approval requirements to ensure safety and effectiveness.
• Food and agricultural products: Certain food and agricultural products are subject to restrictions to protect public health and domestic agriculture. Veterinary checks and import permits are required.
• Animals and animal products: The import of animals and animal products is heavily regulated to protect animal health and public health.
• Cultural goods: The export of cultural goods, such as antiques and archaeological objects, is restricted to protect cultural heritage. Export permits are required.
• Plant protection products and chemicals: The import of plant protection products and certain chemicals is restricted in order to minimize environmental damage and health risks. Authorization is required from the Federal Office for the Environment (FOEN).
• Dual-use goods: Goods with dual use (civilian and military use) are subject to export controls and require special permits. Permit required from the State Secretariat for Economic Affairs (SECO).
• Species protected animals and plants (CITES): rade in endangered animal and plant species and products made from them is strictly regulated. Import and export permits in accordance with the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
• Electronic devices and batteries:: The import of electronic devices and batteries is subject to restrictions and must comply with Swiss safety and environmental standards. Declarations of conformity and test marks are required.

Authorized Economic Operator (AEO) in Switzerland

Companies with the status of an Authorized Economic Operator (AEO) can take advantage of certain benefits in customs procedures. However, obtaining this status requires meeting strict criteria and working closely with the customs authorities. The prerequisite for using this procedure is the application for and approval of AEO status.

What are the advantages of being an Authorized Economic Operator (AEO) in Switzerland?

Companies with AEO status benefit from numerous advantages in customs procedures in Switzerland, including:

• Fewer customs controls: Reduced number of physical and documentary customs controls.
• Priority treatment for inspections: Preferential treatment when goods are selected for inspection.
• Simplified customs procedures: Access to simplified customs procedures, such as the local clearance procedure in-house or simplified declaration procedures.
• Mutual recognition: Recognition of AEO status by third countries that have corresponding agreements with the EU, which facilitates customs clearance in international trade.
• Faster clearance: Accelerated customs clearance, reducing lead times and lowering logistics costs.
• Increased transparency and planning security: Better planning security through reduced customs risks and more transparent processes.

What criteria must companies meet to obtain AEO status in Switzerland?

A company must meet the following criteria to obtain AEO status in Switzerland:

• Compliance with customs regulations: The company must demonstrate that it has reliably complied with customs regulations in the past. There should be no serious or repeated violations of customs regulations or other legal provisions.
• Functioning internal control system:A proper accounting system that enables customs authorities to carry out audits must be in place. The system must ensure that the movements of goods and the corresponding documents can be traced at all times.
• Solvency: The company must be financially stable and solvent. This is usually demonstrated by the submission of annual accounts and other financial documents. There must be no indication of impending bankruptcies or similar financial problems.
• Compliance with security standards: The company must demonstrate that it has taken appropriate measures to protect the international supply chain. This includes physical security, access controls, personnel management, training and security procedures. Regular assessments of security risks and appropriate adjustments to security measures are required.
• Writings and documentation: All relevant documents and evidence proving compliance with the AEO criteria must be available and well documented. The documentation must be transparent and understandable for the customs authorities.

How does the application process for obtaining AEO status in Switzerland work?

The process of obtaining AEO status in Switzerland includes these four essential steps:

1. Self-assessment: Companies conduct a self-assessment to determine whether they meet the AEO criteria. The criteria include compliance with customs regulations, a functioning internal control system, solvency and compliance with security standards.
2. Application: Submitting an application to the relevant customs authority.
3. Examination and assessment: The customs authority examines the application, carries out an assessment and may carry out audits and on-site inspections.
4. Granting of AEO status: After successful verification, AEO status is granted and the company receives the relevant certificates.

Free trade agreement with Switzerland

Switzerland is part of several free trade agreements. These agreements are designed to facilitate international trade, reduce tariffs and other trade barriers and strengthen economic cooperation.

Which free trade agreements does Switzerland participate in?

Some of the most important free trade agreements in which Switzerland is involved:

• Agreement with the European Union (EU):
  • Switzerland-EU Free Trade Agreement (1972): The agreement covers trade in industrial goods and provides for the abolition of customs duties and quantitative restrictions.
  • Bilateral Agreements I and II: These agreements regulate a wide range of areas, including agriculture, free movement of persons, air and land transport, research and public procurement.
• European Free Trade Association (EFTA):
  • EFTA Agreement: Switzerland is a member of EFTA together with Iceland, Liechtenstein and Norway. EFTA concludes free trade agreements with countries and regions worldwide to facilitate trade and promote economic cooperation.
  • EFTA Free Trade Agreement: Partners include countries such as Canada, Mexico, South Korea, Turkey, Singapore and many others.
• Agreements with individual countries and regions:
  • Free Trade Agreement with China (2014): This agreement promotes trade and economic cooperation between Switzerland and China by reducing tariffs and other trade barriers.
  • Free Trade Agreement with Japan (2009): The agreement facilitates trade by reducing tariffs and improves the legal framework for investments and services.
• Agreement with Mercosur:
  • Free trade agreement with Mercosur: Mercosur is a trading bloc in South America consisting of Argentina, Brazil, Paraguay and Uruguay. The agreement aims to promote trade between Switzerland (within the framework of EFTA) and the Mercosur countries.
• Agreements with Africa and the Middle East:
  • Free trade agreements with African countries: These include agreements with Egypt, Morocco and Tunisia that facilitate trade with these countries and strengthen economic cooperation.
  • Free trade agreements with countries in the Middle East: Agreements with countries such as Israel and the Gulf States aim to promote trade and deepen economic relations.
• Other regional agreements:
  • Agreements with ASEAN countries: Free trade agreements with the Association of Southeast Asian Nations (ASEAN) and its member states such as Singapore and the Philippines.
  • Agreements with Central America and the Caribbean: Free trade agreements with countries such as Panama and Colombia.

What advantages do the EU free trade agreements offer Switzerland?

The EU’s free trade agreements offer Switzerland numerous advantages:

• Freedom from customs duties and removal of trade barriers: Most of the EU free trade agreements in which Switzerland participates through bilateral agreements provide for the abolition of customs duties on industrial goods. This significantly reduces costs for Swiss exporters and importers. In addition, the harmonization of norms and standards reduces technical trade barriers, which facilitates market access.
• Easier market access: Switzerland will gain access to the EU internal market, one of the largest and most prosperous markets in the world, which will significantly expand export opportunities for Swiss companies. Switzerland will also gain improved access for services and service providers from Switzerland to the EU market.
• Legal certainty and investment protection: The agreements create a stable legal framework that protects investments and provides legal certainty for companies. They also protect Swiss investments in the EU and vice versa by preventing discrimination and unjustified expropriations.
• Facilitating cross-border trade: Simplified and accelerated customs procedures facilitate cross-border trade and reduce administrative hurdles. In addition, the harmonization of customs rules and procedures reduces bureaucratic requirements for companies.
• Competitive advantage: The elimination of tariffs and trade barriers allows Swiss companies to bring their products to the EU market at more competitive prices. In addition, participation in free trade agreements strengthens the competitiveness of the Swiss economy at international level.
• Promoting economic cooperation: The agreements promote joint projects in areas such as research and development, energy and infrastructure. In addition, cooperation in science and technology is promoted through facilitated exchanges and joint initiatives.
• Supporting small and medium-sized enterprises (SMEs): Free trade agreements offer SMEs the opportunity to expand more easily into the EU market and exploit new business opportunities.
• Consumer benefits:: By making it easier to import goods from the EU, Swiss consumers have access to a greater variety of products. The elimination of tariffs and trade barriers can lead to lower prices for imported goods.

Customs law and official customs information in Switzerland

The customs laws and regulations in Switzerland are extensive and regulate all aspects of cross-border trade in goods. The customs offices provide information on specific customs issues and can help with individual inquiries. The official website bazg.ch offers numerous resources and contact details. We are always up to date with all laws and regulations of customs law in Switzerland so that we can provide you with the best possible advice.