Question 1

How are customs duties calculated for imports into Switzerland?

Accepted Answer

Swiss customs duties are calculated primarily based on weight (unlike the EU which uses value). The process involves: 1) Classification of goods using the 8-digit Tares tariff code; 2) Determination of the applicable duty rate (in CHF per 100 kg gross); 3) Possible application of preferential rates if goods originate from a country with a free trade agreement and an EUR.1 certificate or invoice declaration is available; 4) Addition of import VAT (8.1% standard rate or 2.6% for food, medicines, books and newspapers). The calculation can be made using the Tares customs tariff online on the BAZG website. For automobiles, an additional 4% vehicle tax applies.

Question 2

What documents are required to import goods into Switzerland?

Accepted Answer

To import goods into Switzerland, the following are generally required: 1) Commercial invoice with value, origin and detailed description of goods; 2) Packing list with weights and dimensions of each package; 3) Transport document (CMR for road, B/L for sea, AWB for air); 4) Preferential origin certificate (EUR.1 or invoice declaration) for reduced duties; 5) Any specific certificates required by the goods type (phytosanitary, veterinary, CITES, conformity certificates, CE marking). Import declarations are filed via the Passar system (progressively replacing e-dec). BAZG may require additional documentation depending on the type of goods and country of origin.

Question 3

What is CBAM and when does it fully take effect?

Accepted Answer

CBAM (Carbon Border Adjustment Mechanism) is the EU's carbon border adjustment. It imposes a carbon price on imports of emission-intensive products: steel, iron, aluminium, cement, fertilisers, electricity and hydrogen. Transitional phase (October 2023 – December 2025): quarterly reporting only. Operational phase (from 1 January 2026): authorised importers must purchase CBAM certificates matching embedded CO₂ emissions. Certificate prices are linked to ETS auction prices. December 2025 Omnibus Regulation: 50-tonne/year threshold exempts ~90% of importers (mostly SMEs), except for electricity and hydrogen. First certificate purchase deadline: February 2027 for 2026 imports. Swiss forwarders: goods in transit to the EU containing covered materials may be subject to CBAM.

Question 4

What is the difference between T1 and T2 in customs transit?

Accepted Answer

T1 (external transit) is used for non-Union goods (from third countries) crossing the EU/EFTA customs territory. Goods travel under customs bond without intermediate duty payment until the destination customs office. T2 (internal transit) is used for Union goods that must cross non-EU territory (typically Switzerland) while maintaining their Community goods status. For example, Italian goods transiting through Switzerland to reach Germany travel with a T2 document, avoiding double customs clearance. Both are managed electronically via the NCTS system and require a financial guarantee (bond or cash deposit) covering potential duties. Each operation is identified by a unique MRN code.

Question 5

What is DaziT and how is it changing Swiss customs?

Accepted Answer

DaziT is the BAZG digital transformation programme modernising Swiss customs. The key change is replacing the e-dec system with the new Passar platform. Current status (March 2026): Passar 1.0 for exports and transit has been live since 1 June 2023; as of 1 January 2026, e-dec Export was shut down and Passar is the sole export declaration platform. Passar 2.0 for standard imports is in pilot phase at the Basel and Chiasso border crossings from March 2026; e-dec Import will run in parallel until 31 March 2027. Passar 3.0 (supervised procedures and digitised paper forms) is planned for 2026–2027. Other DaziT innovations include: QuickZoll app for travellers; BP-ID replacing existing CSP accounts; autonomous guarantee management via the gVV portal.

Question 6

What is the difference between DDP and DAP in Incoterms?

Accepted Answer

DAP (Delivered at Place): the seller delivers goods at the agreed destination, ready for unloading but NOT cleared for import. Duties, VAT and import formalities are the buyer's responsibility. DDP (Delivered Duty Paid): the seller assumes maximum obligation, delivering goods cleared with duties and VAT paid. In Swiss trade, DDP requires the foreign seller to have a Swiss VAT number or fiscal representative to recover VAT. Important: with DDP the seller must know Swiss duty rates (weight-based, not value-based) and Tares classifications precisely, or face unexpected costs. Franzosini generally recommends DAP for Swiss imports as it offers more control and transparency over customs costs.

Question 7

How does the EUR.1 certificate and preferential origin work?

Accepted Answer

The EUR.1 certificate attests preferential origin, enabling reduced or zero duties under bilateral free trade agreements. In Switzerland, the EFTA agreement network covers numerous partner countries. The exporter requests the certificate from the customs authority before shipment; it is valid for 4 months; for shipments up to CHF/EUR 6,000 it can be replaced by an invoice declaration; authorised exporters (with BAZG authorisation) can issue invoice declarations without value limits. The EU REX system allows registered exporters to self-certify origin for GSP beneficiary shipments. Important: preferential origin differs from non-preferential origin ('made in'). Origin rules define sufficient processing (minimum value added or tariff heading change). For Mediterranean/Balkans trade, the EUR-MED certificate enables diagonal cumulation of origin.

Question 8

What does the EUDR deforestation regulation require?

Accepted Answer

The EU Deforestation Regulation (EUDR, Regulation 2023/1115) prohibits placing products linked to deforestation on the EU market. Covered products: soy, cocoa, coffee, palm oil, wood, rubber, cattle and derived products. Printed products (books, newspapers) have been excluded. Requirements: mandatory supply chain due diligence; GPS geolocation of production areas; verification that land was not deforested after 31 December 2020. Important: entry into force was postponed by one year (Regulation EU 2025/2650 of 23 December 2025). New deadlines: 30 December 2026 for large/medium operators; 30 June 2027 for SMEs and small primary operators in low-risk countries. Penalties up to 4% of annual EU turnover.

Question 9

Do I need an EORI number to ship to the UK after Brexit?

Accepted Answer

Yes, after Brexit an EORI number is essential for customs operations with the UK. Two types exist: GB EORI (format: GB + 12 digits) for UK customs clearance and the Customs Declaration Service (CDS); EU EORI (separate registration in any EU member state) for EU customs operations. The GVMS (Goods Vehicle Movement Service) system is mandatory for goods vehicles entering the UK through enabled ports. Entry Summary Declarations are required from 2025. The TCA EU-UK agreement provides zero tariffs and zero quotas for goods meeting rules of origin. The BTOM (Border Target Operating Model) defines new UK border controls from 2024.

Question 10

What is the ATA Carnet and when is it used?

Accepted Answer

The ATA Carnet is an international customs document allowing temporary import of goods without duties and taxes in approximately 80 countries and territories under the Istanbul Convention. Used for: commercial samples; professional equipment (technical tools, medical equipment, cameras, musical instruments etc.); exhibition material for trade fairs and congresses. Issued by the Chamber of Commerce, valid for a maximum of 12 months with unlimited entries/exits. The goods must be re-exported in full by the expiry date — they cannot be sold, lent to third parties or processed. In case of non-re-exportation, the holder is liable for duties and penalties.

Question 11

How to export from Switzerland? A practical guide

Accepted Answer

To export from Switzerland: 1) Check if goods are subject to restrictions (dual-use, SECO sanctions, CITES, cultural property); 2) Prepare commercial invoice with correct Incoterms, value and detailed description; 3) Classify goods with the 8-digit HS/Tares code; 4) File the export customs declaration via Passar (since 1 January 2026, the sole system — e-dec Export is no longer active); 5) Obtain origin certificate if required (EUR.1 for EFTA partner countries, invoice declaration, non-preferential certificate of origin via Chamber of Commerce); 6) Prepare mode-specific transport documents (CMR, B/L, AWB, CIM); 7) Additional documents as needed (phytosanitary, veterinary, ATR for Turkey, Form A for GSP countries). Always verify destination country requirements before shipping.

Question 12

What changes with the Digital Product Passport and EU Battery Regulation?

Accepted Answer

Two EU regulations are transforming international trade. The Digital Product Passport (DPP), under the ESPR regulation, will require QR-accessible digital information on product composition, origin, repairability and recyclability. Deadlines: from 18 February 2027, mandatory for industrial and EV batteries (>2 kWh) with a digital battery passport; from 2030, extension to textiles and other sectors. The EU Battery Regulation (2023/1542) imposes sustainability requirements: mandatory carbon footprint declaration; energy performance classes (A/B/C) from 18 August 2027; minimum recycled content (documentation from 2028); mandatory supply chain due diligence for critical raw materials (cobalt, lithium, nickel, natural graphite) from 18 August 2027. For Swiss exporters to the EU: compliance required even without equivalent Swiss obligations.

Question 13

What is AEO status and what benefits does it offer?

Accepted Answer

AEO (Authorised Economic Operator) is an international customs status certifying reliability in the supply chain. The EU has three levels: AEO-C (customs simplifications), AEO-S (security), AEO-F (combined). Switzerland issues a single AEO certificate type, comparable to the EU's AEO-S (security and safety). A separate AEO-C certificate is unnecessary in Switzerland as customs simplifications are managed through specific authorisations. Benefits include: fewer physical and documentary controls; priority processing; simplified procedures; mutual recognition with third countries (EU, USA, Japan, China, Norway and others). Requirements: customs compliance, financial solvency, security standards, professional competence and record keeping. Franzosini is a certified AEO operator.

Question 14

What are Swiss VAT rates and how is import VAT applied?

Accepted Answer

Swiss VAT rates in force since 1 January 2024: 8.1% (standard) for most goods and services; 2.6% (reduced) for food, medicines, books, newspapers, water and, from 1 January 2025, menstrual hygiene products; 3.8% (special) for hotel accommodation (overnight with breakfast). Import VAT is calculated on: goods value + customs duties + transport/insurance costs to the Swiss border. Payment at customs in cash or via PCD/ZAZ deferred payment account (monthly cumulative invoice). VAT-registered Swiss businesses can recover import VAT as input tax. Registration threshold: CHF 100,000 global turnover. From 2025, SMEs under CHF 5,005,000 turnover can file annually. A rate increase planned for January 2026 has been delayed by Parliament, likely to 2028.

Question 15

What is LSVA and how does the heavy vehicle fee work in Switzerland?

Accepted Answer

LSVA (performance-related heavy vehicle fee) applies in Switzerland and Liechtenstein to all commercial vehicles over 3.5 tonnes. Calculation: km driven in Switzerland × vehicle weight × emission category rate. 2025–2026 rates (after 5% increase from 1 January 2025): Category 1 (Euro 0–3): 3.10 ct/tkm; Category 2 (Euro 4–5/EEV): 2.69 ct/tkm; Category 3 (Euro 6+): 2.39 ct/tkm. Example: an 18t Euro 6 truck over 100 km pays approx. CHF 43. Applies to both Swiss and foreign vehicles. Swiss vehicles use an OBU; foreign vehicles register km at the border or via the new LSVA III system. Part of Switzerland's modal shift policy from road to rail.

Question 16

What driving restrictions exist for heavy vehicles in Switzerland?

Accepted Answer

Switzerland applies strict restrictions for heavy vehicles (>3.5t): Night ban from 22:00 to 05:00 on the entire road network; Sunday and federal holiday ban all day (00:00–24:00); the night ban also applies on the eve of and day after public holidays. Maximum weight 40 tonnes (44t allowed only for unaccompanied combined transport with road leg ≤40 km as the crow flies from the terminal). Height limit 4 metres. Affected vehicles: trucks >3.5t, semi-trailers >5t, vehicles with trailers >3.5t — on the entire road network, including transit. Exemptions: perishable goods with proof of urgency; agricultural vehicles; postal transport; passenger coaches; tourist campers. Special exemptions require cantonal authorisation.

Question 17

What is the HS code and how are goods classified?

Accepted Answer

The HS code (Harmonized System) is an international goods classification managed by the WCO, used by 200+ countries and territories. Hierarchical structure: first 2 digits = chapter (e.g. 87 = vehicles); 4 digits = heading; 6 digits = subheading (worldwide harmonised). Countries add national digits: Switzerland uses 8 (Tares); EU uses 8 (Combined Nomenclature CN) + 2 (TARIC = 10 digits); UK uses 10 (UK Trade Tariff). Correct classification is crucial as it determines: duty rates (weight-based in Switzerland); preferential agreement applicability; restrictions, quotas or licences; documentary requirements. For complex cases, a Binding Tariff Information (BTI) can be requested, valid for 3 years in Switzerland and 6 years in the EU. Misclassification can result in back-duties, penalties and delays.

Question 18

How do international sanctions affect trade from Switzerland?

Accepted Answer

Switzerland independently applies international sanctions through the Embargo Act (EmbA) and related ordinances, coordinated by SECO. Sanctions may include: export bans on specific goods to sanctioned countries; asset freezes; financial service restrictions; travel bans. Countries under severe sanctions include Russia, Belarus, Iran, North Korea, Syria, Myanmar. For every shipment to sensitive countries, mandatory checks include: whether goods fall under restricted categories (dual-use, luxury goods, specific technologies); whether the recipient, end-user or involved parties are on sanctions lists (SECO, EU, US OFAC lists); whether specific SECO authorisations are needed. EU and US OFAC sanctions can have extraterritorial effect on Swiss operations involving banks, currencies (USD) or supply chains passing through EU/US jurisdictions. Franzosini performs systematic sanctions screening on all shipments.

Question 19

What do you need to know about transporting dangerous goods (ADR)?

Accepted Answer

Dangerous goods road transport is regulated by ADR, updated biennially (ADR 2025 edition in force from 1 January 2025, mandatory from 1 July 2025). Key points: 9 hazard classes; each substance has a UN number and packing group (I=high, II=medium, III=low risk); certified UN-marked packaging required; vehicles must display orange panels and hazard placards; drivers need an ADR certificate (valid 5 years); every company shipping dangerous goods must appoint a Dangerous Goods Safety Adviser (DGSA); shippers must prepare ADR transport documents. ADR 2025 updates: new UN numbers for sodium-ion batteries (UN 3551/3552) and battery-powered vehicles (UN 3556-3558). Limited quantities (LQ) and excepted quantities benefit from partial exemptions. IMDG Code applies for sea transport, IATA-DGR for air.

Question 20

How does the customs account (PCD) work in Switzerland?

Accepted Answer

The PCD (Centralised Settlement Procedure / ZAZ in German / CSP in English) is Switzerland's centralised customs payment system. Instead of paying at the border per shipment, the importer or forwarder receives a cumulative invoice from BAZG (currently twice monthly). Benefits: smooth operations without border payment stops; simplified administration; better financial planning. Requirements: Swiss or Liechtenstein commercial register entity; financial guarantee (bank bond or cash deposit); from 1 April 2025, minimum guarantee deposit of CHF 2,000; good compliance history. Transition: under DaziT, current ZAZ/PCD accounts will be progressively replaced by the GP-ID (Guarantee Partner ID) between mid-2026 and end-2027. Existing CSP accounts must migrate to the new system via the BAZG ePortal using the BP-ID (Business Partner ID).

Frequently Asked Questions on Transport and Customs

Answers about international shipping, Swiss customs clearance, duties, VAT and Incoterms