Value added tax (VAT) in Switzerland

Value added tax (VAT) is a general consumer tax. It is applied to all stages of production and distribution as well as to the import of goods. It is also charged on the services provided by the domestic services sector and must be paid by those obtaining services from...

E-DEC

e-dec Export has replaced the VAR as per 01.04.2010. To declare exports or imports with e-dec, a company needs to have their own software with e-dec functions for the transmission to the Swiss Federal Customs Administration, or it is also possible to instruct a...

CUSTOMS DECLARATION

The EU customs declaration is used by the declaring party to specify which customs procedure a product should undergo. The declaration can be made by any person in a position to present the responsible customs office with a product (or have a product presented on...

DECLARATION OF ORIGIN

In cases where one or more packages are being sent, the declaration of origin can be made on the invoice itself, instead of using a EUR 1 movement certificate. In such cases, however, the total value of the originating products must not exceed CHF 10,300 (or CHF 8800...

EORI

EORI (Economic Operators Registration and Identification) EORI is a central database of all customs parties in the European Union. An EORI number is required for every customs transaction in the EU. As a rule, a Swiss company does not require a number of this nature,...

ELECTRONIC CUSTOMS ASSESSMENT (EVV)

Electronic customs assessment notices can be obtained by the person or company who’s TIN (traders identification number) is mentioned on the export declaration at the Swiss Federal Customs Administration. For this, you need to have a certificate and there is a...

CUSTOMS DUTIES

Customs duties are a form of tax payable to the State mainly when importing goods into a customs territory. From a protectionist perspective, protective duties play an important role as they are designed to afford domestic producers some protection against foreign...

PAN-EUROPEAN CUMULATION

The Pan-European Cumulation System is not dissimilar to the Swiss-EU Free Trade Agreement. It was established to create an extended European free trade system. With the adoption of the Pan-European Cumulation System, the system that already operated between the EC and...

EXPORT CONTROLS

The Goods Control Ordinance (GKV) regulates the export of dual-use goods as well as military goods that are not subject to the War Material Act, such as simulators. The GKV implements decisions of international agreements and non-binding international control...

CUSTOMS ACCOUNT

A customs account for centralised settlement (ZAZ) can be recommended to all importers and shippers who have to pay import or export duty on trading goods to the Federal General Directorate of Customs. Importers who have an account at the Federal Customs...

EUR 1 MOVEMENT CERTIFICATE

Switzerland has concluded free trade agreements with a number of different states or groups of states. These agreements afford products the right to preferential treatment (waiving or reduction of customs duties) assuming they satisfy the agreed conditions on origin...

TIR CARNET

The TIR (“Transports Internationaux Routiers”) customs convention is designed to facilitate the international transport of goods by road. It uses the TIR carnet, a standardised international customs document, to regulate the transport of goods. Thanks to the TIR...

ATA CARNET

The ATA carnet (Admission Temporaire/Temporary Admission) is a customs document which enables the temporary importation of goods into another country and their subsequent reimportation into Switzerland without custom duties being imposed. Amongst other things, the ATA...

TEMPORARY IMPORTATION

The customs temporary admission procedure applies to goods that are not imported definitely but are used only temporarily and are then re-exported without having been changed. In most cases, there are no definitive import duties for temporary imports because they are...

AEO

AEO (Authorised Economic Operator) The authorised economic operator AEO (in German the abbreviation «ZWB/Zugelassener Wirtschaftsbeteiligter» is used) is a status which is granted to legal entities which are deemed to be reliable in terms of the security of the...

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