Duty-free re-importation is a Swiss customs procedure that allows goods of Swiss origin that were previously exported to be re-imported into Switzerland without having to pay customs duties again. This procedure is particularly useful for: goods exported for repair or processing abroad; products sent to trade fairs or exhibitions and then brought back to Switzerland; commercial samples used abroad and then returned; and goods returned by foreign customers (returns). The conditions for benefiting from duty-free re-importation are: the goods must have been exported from Switzerland; they must be re-imported in identical condition or after repair/processing; the identity of the goods must be provable (through export customs documents, serial numbers, photographs, etc.). For goods that have been repaired or processed abroad, duties may be payable only on the added value (cost of repair/processing), rather than on the entire value of the re-imported product. The Franzosini SA customs team assists clients in preparing the necessary documentation and in the correct application of the duty-free re-importation procedure.