On 1 October 2026, the EFTA–Kosovo free trade agreement enters into force between Switzerland, Liechtenstein and Kosovo. For Iceland and Norway, it has already been in force since 1 September 2026. For businesses trading with Kosovo, the transition primarily calls for a review of origin documents and tariff treatment. Franzosini helps you prepare shipments and handles the customs formalities.
From GSP preferences to the new agreement
When the agreement enters into force, Kosovo loses its developing-country status under the Generalised System of Preferences (GSP). GSP proofs of origin issued in Kosovo before entry into force are no longer valid for preferential treatment from 1 October 2026. From that date, a proof of origin under the free trade agreement is needed. An old document cannot simply be reused because the goods were purchased or shipped earlier.
The Federal Office for Customs and Border Security (FOCBS) also reports an update to the REX country list. This does not mean the new agreement requires REX registration: the applicable regime and proofs are those of the agreement and the revised PEM Convention.
Preferential origin and cumulation: what to check
The origin rules and proofs of the revised PEM Convention apply, including its wording for the origin declaration. Existing Swiss approved exporter authorisations remain valid under this agreement. The country of dispatch alone does not establish preferential origin: processing and materials must be assessed against the rule applicable to the product.
Diagonal cumulation with common partners in the PEM area, such as the European Union, is possible only where the conditions in the current matrix are met. It is not automatic for every supply chain. Together with your Franzosini contact, we can review the countries involved and supplier documentation before a preference is claimed.
Duties depend on the product, not just its destination
The agreement covers all categories of goods and provides for reductions in duties on industrial products upon entry into force. Specific provisions remain for certain agricultural products, fish and fishery products. This does not make every shipment automatically duty-free: the actual concession depends on tariff classification, preferential origin and the applicable conditions. For imports into Switzerland, rates are updated in Tares. Any relief tied to an intended use also requires a review of the relevant requirements.
Goods already in transit or customs storage
Originating goods that are in transit, in temporary storage in a customs warehouse or in a free zone in Switzerland or Kosovo when the agreement enters into force may qualify under the transitional provisions when imported into Switzerland. A retrospectively issued proof of origin and documents establishing direct transport are required. If the proof is unavailable at clearance, a provisional assessment must be requested. Tell us about these shipments before the declaration so we can handle the transition correctly.
Preparing your next shipments together
Share product descriptions, invoices, origin information and the proofs available from your supplier with your Franzosini contact. For goods already dispatched, include the dispatch date, itinerary and any storage documents. Our team can check classification and preferential conditions, coordinate origin documentation and handle customs formalities. An early review helps identify documents that need correcting without promising benefits that have not yet been established.
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Official sources
This operational summary is based on the FOCBS announcement of 1 October 2026 and the R-30 circular of 3 September 2026. The official sources remain the reference for the conditions applicable to each transaction. The linked documents are in Italian.