How does an authorised customs warehouse work in Switzerland?

An Authorised Customs Warehouse (DDA) is a BAZG-approved facility where imported goods can be stored without paying customs duties or import VAT until they are actually released into free circulation. Key advantages: 1) Duty and VAT deferral — goods enter Switzerland and are stored without payment until sold, improving cash flow; 2) Duty-free re-export — goods re-exported directly from the warehouse incur no Swiss duties or VAT; 3) Commercial flexibility — consolidation from multiple suppliers, picking & packing, multi-destination order preparation; 4) Logistics hub — ideal for companies using Switzerland as a European distribution platform. Franzosini operates authorised customs warehouses at the Swiss-Italian border with over 10,000 sqm, temperature-controlled areas, real-time WMS and 24/7 security.