The customs tariff is the system of goods classification used by customs authorities in all countries to determine the duties and taxes applicable to the import and export of products. In Switzerland, the tariff is called Tares (Swiss Use Tariff). The Tares is based on the Harmonized System (HS) of the World Customs Organization (WCO), an international classification system that uses a globally shared 6-digit numerical code. Switzerland adds additional digits to detail the national classification. Correct tariff classification is essential because it determines: the applicable duty rate; the possible application of quotas or restrictions; the need for special authorisations or certificates; and the possibility of benefiting from preferential tariffs under free trade agreements. Incorrect classification can result in: payment of higher or lower duties than required; administrative and criminal penalties; delays in goods delivery; and loss of the right to preferential tariffs. Franzosini SA has tariff classification specialists who can assist clients in correctly assigning HS/Tares codes to their products, ensuring regulatory compliance and optimising customs costs.