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.
A customs entry declaration (bolletta doganale) is the official document certifying that goods have been cleared through customs for import or export. It contains all…
Customs clearance of a car between Italy and Switzerland requires: 1) Purchase invoice/contract with vehicle value; 2) Original vehicle registration document; 3)…
Customs procedure 42 is an EU customs regime allowing goods imported from a third country into an EU Member State to be exempt from import VAT, provided the goods are…
NCTS (New Computerised Transit System) is the IT system used across the EU, EFTA countries (Switzerland, Norway, Iceland, Liechtenstein) and other Common Transit…
Swiss customs clearance is the process of declaring imported goods to the BAZG, calculating duties and VAT, and authorising entry into the Swiss market. Step by step: 1)…