WHAT IS A CUSTOMS FREE POINT?

Goods whose end use is uncertain, goods subject to high duties as well as quota goods may be stored temporarily without being cleared through customs or taxed. A free point can be used for this purpose.The customs free point is operated by private entities, has a...

ELECTRONIC ASSESSMENT DECISION (EMI)

ELECTRONIC ASSESSMENT DECISION (EMI) THE ELECTRONIC FORMAT THE TRANSITION TO THE ELECTRONIC FORMAT OF THE ELECTRONIC ASSESSMENT DECISION (EMI) WE TRY TO CLARIFY THIS DELICATE PASSAGE WITH A SERIES OF QUESTIONS AND ANSWERS Source: www.evvdatacenter.ch What is the...

VOC incentive fees

When crossing the frontier, certain goods may be subject to one or more of the following taxes:
Tax on volatile organic compounds, C.O.V. (V.O.C., volatile organic compounds);
CO2 tax on fuels
for which the relevant requirements must be observed. In this article we will focus on VOCs.

IMPORT INTO SWITZERLAND

Declaration of goods Taxation of tradable goods for permanent import into Switzerland Marketable goods are goods intended for resale or commercial use, including at the traveller’s or receiver’s business. Goods intended for final importation into the Swiss...

WHAT IS THE EUR 1 CERTIFICATE?

The EUR 1 is a certificate that is issued at export to certify that the goods described on the form are of EU origin and production (referred to as “preferential origin”) and is issued by Customs upon written application completed by the exporter. The...