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 warehouse management system and 24/7 security.
A free zone (customs free port) is a delimited geographical area within the customs territory where goods can be introduced, stored, processed or transformed without…
A VAT fiscal warehouse is an authorised facility where goods imported from non-EU countries can be stored without immediate payment of import VAT, deferring the tax…
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…
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…
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…