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The land of precise watches, majestic Alps, and, of course, delicious chocolate—Switzerland. With its economic stability and high standard of living, Switzerland attracts numerous businesses. However, exporting goods to the Swiss market is marked by specific trade and customs regulations that must be carefully observed. From complying with customs procedures to avoid delays and penalties, to VAT obligations and the need for certificates of origin—caution is essential.

What should businesses keep in mind when exporting goods to Switzerland? For successful exports of EU products to Switzerland, understanding the specific trade and customs regulations is crucial. Since Switzerland is not part of the European Union, a solid knowledge of Swiss and EU regulations is indispensable. 

Working with experienced service providers can greatly simplify and expedite the export process. With their years of expertise and accumulated experience, they can skillfully help you navigate the challenges of exporting goods to Switzerland and unlock the full potential of the Swiss market.

Why is Switzerland an Attractive Destination for Exporters?

Switzerland is a true haven for exporters—and for good reason! One of the standout factors is its remarkable economic stability. Additionally, the high standard of living significantly enhances purchasing power. But that’s not all.

The openness of the Swiss market to international products is a major draw for exporters. The Swiss population is known for its strong preference for high-quality and innovative products from around the world. This openness creates promising opportunities for businesses to successfully market their products in Switzerland.

Another advantage Switzerland offers is its multilingualism and cultural diversity. With four official languages and a vibrant mix of cultural influences, Switzerland provides a broad range of target audiences for exporters worldwide. 

Another appealing factor is the country’s geographic location. Situated at the crossroads of Europe, Switzerland benefits from its proximity to key markets and trade routes. This facilitates trade within Europe and globally, making Switzerland a central logistical hub. How does Switzerland’s non-membership in the EU affect trade? Although Switzerland is not an EU member, it maintains close economic ties with the Union. Through various bilateral agreements, Switzerland is closely integrated into the European single market, significantly simplifying trade between the two parties. This relationship provides exporters in Switzerland and the EU with a stable foundation for cross-border trade.

What Are the Basics of Exporting to Switzerland?

The basics of exporting to Switzerland are multifaceted and require a solid understanding of the differences between trade with a third country compared to the EU. The term "third country" refers to nations outside the European Union, such as Switzerland. While trade within the EU benefits from a unified regulatory framework that facilitates the movement of goods, different rules and regulations apply when trading with a third country.

For exporters, it is crucial to comply with both EU and Swiss regulations. The additional bureaucratic efforts also open up opportunities for customs benefits and other trade advantages.

Trade advantages through EU-Switzerland agreements

One of the most significant benefits for exporters is the customs advantages provided by bilateral agreements between the EU and Switzerland. These agreements aim to reduce trade barriers and promote the free movement of goods. As a result, businesses can benefit from reduced tariffs or even duty-free trade. If the exporting company can prove that the goods originate within the EU, for instance, this allows for duty-free import into Switzerland. This is made possible through the so-called movement certificate or certificate of origin.

Necessary Steps for a Successful Export to Switzerland

Since Switzerland is not part of the European Union, you must declare all goods for export to Switzerland for customs purposes – either in writing or electronically. To successfully export goods to Switzerland, you must follow these steps:

   1. Perform Export Declaration: 

For the export declaration, you must provide the eight-digit tariff number and submit the relevant invoices and delivery notes. For goods worth up to €1,000, a customs stamp on the commercial invoice is sufficient. This serves as proof of export for VAT purposes.

For exports exceeding €1,000 in value, an electronic declaration is mandatory, requiring an EORI number. This number can be requested through the German citizens' and business customer portal. The export declaration will register the goods with the corresponding statistical tariff number, which can be found through the Federal Statistical Office or the electronic customs tariff online.

   2. Submit Import Declaration in Switzerland: 

The free declaration can easily be made via the e-dec Web. Once the shipment reaches Swiss customs territory, an import declaration is required. Different customs tariff numbers (ZTIN) are used for commercial goods, as well as the UID number of the recipient. Each product is assigned a ZTIN to calculate customs duties. If the customs tariff number is unknown, it can be looked up in the Swiss Customs Tariff Tares. It is important that the shipping invoice is available in duplicate and contains accurate details about weight, brands, product names, and individual and total prices.

   3. Pay Import Taxes: 

The import tax is levied at the destination of the goods. In Switzerland, the import tax is 8.1%. A reduced rate of 2.6% applies for food, newspapers, and books. Even for duty-free products, such as those from China, import duties still apply. Additionally, a customs processing fee is always charged, usually between 35 and 75 CHF per shipment – regardless of customs exemptions. In short, there are always costs involved, including VAT, processing fees, and possible customs duties.

For the further processing of goods, additional regulations apply!

Which Customs Formalities and Documents Are Required for Export to Switzerland?

A key requirement for smooth export is the completeness of all documents. The customs declaration process is typically handled by the importer in Switzerland. They are responsible for complying with all customs regulations and properly managing the import. The required documents for export processing include:

1. Commercial Invoice: For export to Switzerland, you need a commercial invoice according to accounting regulations. It should generally be issued without VAT and refer to a tax-free export delivery. To obtain the tax exemption, you must prove that the goods have reached Switzerland. This can be done with a customs-stamped copy of the commercial invoice (for values under €1,000), the electronic "exit note," or a shipping certificate. It is also advisable to include the company's identification number (UID) of the Swiss recipient.

2. Certificate of Origin or Declaration for Duty-Free Import: For goods worth up to €6,000, a declaration of origin on the commercial invoice is sufficient. If the origin is outside the EU, customs duties are calculated by the Federal Customs and Border Security Office (BAZG) based on the gross weight of the goods. Important: Customs duties are not the same as import taxes! Even for duty-free imports, VAT or import taxes apply.

3. Shipping Documents: These include delivery notes, bills of lading, or air waybills that document the transportation of the goods and provide shipping route information.

4. Customs Content Declaration (CN22/CN23): These forms contain detailed information about the contents of the package and are required for all international shipments. A correct and accurate declaration is crucial to avoid delays or issues during customs clearance.

Special attention is required for packages with a value over €1,000. In such cases, additional documents like a certificate of origin and an electronic customs declaration must be submitted. The exact requirements may vary depending on the type of goods and the applicable customs regulations.

How Do Tax Aspects Affect Exports to Switzerland?

Tax aspects have a significant impact on exports to Switzerland. Companies that ship goods to Switzerland are generally subject to Swiss VAT requirements in cross-border trade when their annual revenue reaches a certain threshold. The sales threshold determines if and how much VAT will be due.

According to the destination principle, VAT is applied in the country of destination. This means that companies exporting goods to Switzerland generally must also charge Swiss VAT.

Under certain conditions, companies can be exempt from taxes on their exports to Switzerland. This is particularly true if the goods are considered tax-exempt export deliveries and this can be appropriately proven.

To benefit from duty-free exports and the associated tax advantages, you must provide the so-called preferential proofs. The preferential proofs for duty-free exports document that the exported goods originate from a country that has signed a trade agreement with Switzerland. These tax aspects are crucial for successful exports to Switzerland and require careful planning and implementation to fully take advantage of potential tax benefits and minimize compliance risks.

What Tips Should Exporters Consider for Successful Exports to Switzerland?

There are several options for electronic export declarations, depending on the type and scope of your export activities. To efficiently handle the process, you can use e-dec web free of charge for both export and import declarations. This enables electronic processing and simplifies communication with Swiss customs authorities. However, some preparation is required. The internet export declaration Plus requires an electronic signature, which is provided in the form of an Elster certificate. If you, as the exporter, do not yet have an EORI number, you must apply for one. Meanwhile, you can assign a declarant to handle the export process. Proof of the application for your own EORI number is essential for this.

The export declaration can also be made through various software providers. These offer extensive software packages, but it is often possible to submit individual declarations via the company's central server.

Additionally, you have the option to hire a service provider to handle the export formalities on your behalf. Experts like SURS as a distribution partner for Switzerland can simplify the export process and significantly assist you in handling customs formalities.

Also, ensure that you can present a certificate of origin or declaration of origin to enable duty-free imports. This is especially important for companies that wish to benefit from customs preferences.

Are There any Special Regulations and Challenges When Exporting to Switzerland?

When exporting to Switzerland, there are some specific rules and things to consider. It's important to differentiate whether the goods are commercial or non-commercial, as this makes a significant difference in customs procedures. Commercial goods are typically subject to stricter regulations and customs procedures.

For shipping parcels and packages without customs formalities, there are different rules. These shipments may be exempt from customs duties under certain conditions. Additionally, the customs valuation varies depending on the types of goods and the delivery terms. It's important to be familiar with the applicable rules regarding delivery and cost allocation to avoid potential costs and delays.

Finally, it is advisable to stay informed about future changes in Swiss customs law. Starting in January 2024, there will be a new regulation: the abolition of industrial tariffs. With this change, no tariffs will be levied on most goods shipments. This change also affects the requirements for preferential origin:

• For goods that remain in Switzerland, no origin documentation is required to grant the importer a customs advantage.

• For goods that are processed, unchanged, or exported as semifinished goods in Switzerland, proof of origin is required. Only if the goods were imported with such proof will they be considered originating goods upon re-export.

Conclusion: Exporting to Switzerland Has Many Requirements

Switzerland attracts companies looking to export their products due to its economic stability, high purchasing power, and cultural diversity. However, since Switzerland is not part of the EU, a solid understanding of the specific trade and customs regulations is necessary. From export and import declarations to VAT obligations and preferential proofs, there are many factors to consider. In case of uncertainty, experienced distribution service providers like SURS can help simplify and expedite the export process. Special rules for different goods, shipping regulations, and constant changes in Swiss customs law are just a few aspects you need to understand and consider for successful exports. But with some assistance, nothing stands in the way of your export to Switzerland!

Frequently Asked Questions about Exporting to Switzerland

What should you keep in mind when exporting to Switzerland?

Due to Switzerland not being an EU member, there are special regulations for exporting to Switzerland. A customs declaration is mandatory for the exported goods, with differences depending on the value of the goods.

Do I need to pay VAT when exporting goods to Switzerland?

When exporting goods to Switzerland, no VAT is required. To avoid additional payments during customs or financial inspections, the export declaration should always be kept as proof of delivery.

What requirements are necessary for smooth export processing?

Properly providing all documents is crucial for smooth export processing. Using online notifications can greatly simplify the process, as Swiss customs authorities will have all the necessary information in advance. This allows for quicker responses to any requests.

What are export formalities?

Export formalities are the legal and administrative requirements that must be fulfilled when shipping goods from one country to another. The export formalities for Switzerland include, among other things, commercial invoices, origin declarations, export declarations, and possibly other specific documents depending on the product and value of the goods.

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