for shipments of documents and goods in Switzerland
1. TAX-EXEMPT DELIVERIES TO SWITZERLAND
The following goods can be sent to Switzerland in a simple manner:
- Diplomatic and consular packages sent by courier
- Used personal goods
- Gift parcels as per article 9a section 1 (customs regulation)
- Non-collectible documents and manuscripts; commercial documents
- Press photos
- Recorded audio and magnetic tapes, magnetic discs, video cassettes
- Products like data carriers and the link, for the exchange of commercial messages.
- !!! (Attention - Among other things, so-called UPDATES are not covered by this provision!) !!!
- Commercial samples, trade samples and sample-layouts (Attention: Two items for a given product constitute a sample,
- three items constitute a consignment of goods)
- Tourism-related promotional material
- Used hand-tools (drilling machine, compass saw etc.)
- Empty Swiss packaging material and transportation material (containers, rubber cans etc.)
- Single copies of technical manuals
The goods can be dispatched using a voucher (POD delivery receipt, invoice etc.),
instead of a bill of entry.
The voucher must be available in quadruplicate, and it must contain the following information:
- Name and address of the recipient
- Number of packages, symbols and serial numbers of packages
- Gross weight of the consignment
- Contents of the consignment (see above: e.g. commercial documents etc.)
2. TAXABLE DELIVERIES TO SWITZERLAND
Each consignment of goods must be accompanied by 3 copies of the respective commercial invoice.
If the recipient is to pay the import duties, the invoice must bear the phrase ‘Delivered Duty Unpaid’ (DDU).
In case of EU-goods, the commercial invoices must be accompanied by the following declaration of origin:
The exporter of the goods that this commercial document refers to declares that these goods, unless otherwise specified, are preferential goods that originated in the EC.
Place, date, signature and name (in block letters or through a typewriter).
If the commercial invoice does not feature a declaration of origin, the consignment shall be treated as a consignment of goods from an external country. In such a situation, Swiss customs duty shall be payable.
In case of the tariff treatment, the following regulations must be taken into consideration:
Limit values for export declaration
||Commercial invoice (in triplicate, see above) sufficient
Enclose export declaration (AE)
must be accompanied by an export declaration that has been processed in advance by the
customs office that is at the point of departure.
Value limits for origin of goods
||Commercial invoice with declaration of origin
required - EUR 1 (processed by the customs office that is at the point of departure)
Apart from the sender, the exporter with evidence-number is authorised.