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 being subject to customs duties and import VAT, as long as they are not released for free circulation. In Switzerland, historic free ports exist in Geneva, Basel and Chiasso. Goods enter with simplified procedures; no duties or VAT during storage; goods may be manipulated but not substantially transformed; upon release to the Swiss market, standard customs clearance applies. Free zones are particularly useful for goods in transit, strategic storage, triangular trade operations, and high-value items like artwork.
The ATR (A.TR) certificate is a movement certificate used exclusively in trade between the EU and Turkey under the EU-Turkey Customs Union. It is NOT a certificate of…
Excise duties are indirect taxes on the production, import or consumption of specific products. Unlike customs duties (on imports) and VAT (on value added), excise…
The T2L is a customs document proving the Union (Community) status of goods. When EU goods cross a non-EU country (e.g., Switzerland in transit, or by sea with non-EU…
The Union Customs Code (UCC, EU Regulation 952/2013) is the legal framework governing all customs operations in the European Union, fully in force since 1 May 2016. It…
CITES (Convention on International Trade in Endangered Species) or the Washington Convention regulates trade in endangered animal and plant species. Signed in 1973 with…