Movement certificates

Switzerland has concluded free trade agreements with various countries and groups of countries. These agreements confer preferential treatment (tariff reductions or exemptions) on certain goods if they meet the agreed origination conditions and if documentary proof of origin can be presented. This documentation must be presented to the customs office together with the customs declaration.

• The following are accepted as documentary proof of origin:EUR 1 movement certificate

• EUR-MED movement certificate

• Declaration of origin on the invoice for shipments of originating goods whose value does not exceed the limits set out in the agreements (factory gate price)

• Declaration of origin on the invoice if prepared by an approved exporter

The movement certificate serves as proof of preferential origin for goods produced in the European Union or EFTA.

Binding information about origination rules is available from the District Customs Directorates in Basel, Schaffhausen, Geneva and Lugano, the Customs Inspectorates in Zurich and Kreuzlingen and the service unit in St. Gallen, as well as from the Origination and Textiles Department of the Directorate General of Customs.

EORI number

EORI numbers (Economic Operators Registration and Identification System) were introduced in 2009 and are mandatory for all businesses so that economic operators can be clearly identified. They serve as a unique identification number in the completion of all customs formalities in Europe (export / import / transit).

The use of the EORI number is a mandatory requirement for customs operations. Without the recipient’s valid EORI number, customs operations will not be possible.

Tip

In order to save time during customs operations, the validity of VAT registration numbers and EORI numbers can be checked free of charge beforehand via the European Commission’s electronic database.

 

VAT ID number

The sales tax ID number (abbreviated to USt-IdNr. in Germany and UID in Austria) is a unique EU wide code for entities that have to pay sales tax. Within the European single market it is used by fiscal authorities to account for sales tax.

Both a VAT number and a sales tax ID number are required to process EU customs clearances, triangular and series transactions in the EU. Your company has to be registered for sales tax with the Constance Office of Finance. Submit a written application for the issue of a sales tax ID number to the following address:

Finanzamt Konstanz
Sigismundstrasse 19
DE-78405 Constance

Tel. 0049 7531 289-0
Fax 0049 7531 289-312
E-Mail [email protected]

Once you have a sales tax ID number, you must bear the following in mind when producing your export papers:

In addition to the normal commercial information, the following information is needed for EU customs clearance: “Tax-free intra-community shipment as per §4 no. 1b and § 6a of the Sales Tax Law”.

The invoice must be drawn up without VAT if each party involved is entitled to sales tax relief – i.e. if they each have a sales tax ID number.

 

Import customs clearance Switzerland

We would like to draw your attention to the fact that every shipment imported from abroad must be cleared by customs and may therefore be subject to customs duties and value added tax.

As recipient of a shipment, you are liable, depending on the delivery terms of your supplier, for value added tax (VAT) on the value of goods (including transport and customs costs) and customs duties, mostly on the gross weight. Please note that this is not a bill for transport costs. You have already paid the transport costs to your supplier.

The value allowance of CHF 300.- applies exclusively to tourist traffic. For goods imported from abroad, the goods traffic law applies. Customs and value added tax levies are not imposed if the calculated amount is less than CHF 5.- per customs declaration. Goods purchased through the Internet are subject to tax in accordance with the general regulations.

The upper goods value limit (including transport costs) for a VAT-exempt import is:

• CHF 65.- for shipments with 7,7 % VAT
• CHF 200.- for shipments with 2,5 % VAT (reduced rate)

If transport costs are not shown on the commercial invoice, freight costs of CHF 37.- will be charged in addition to the value of the goods, as freight costs must be taken into account during customs clearance.

According to VAT Law, the transport, customs and any ancillary costs must be submitted as part of the basis of assessment*.

In line with our agreement with the Swiss Customs Office, we are obliged to add a service charge of CHF 12.- to the assessment base for shipments (this covers the costs of our invoice, which must also be taken into account for the calculation of VAT).

Explanation of invoice items:

• Administration costs: These costs are incurred each time we bill you for your shipment. They cover the costs of the data transfer between the Customs Clearance Office – Customs Office and the Invoice Department.
• Disbursement fee of at least CHF 8.-: This covers the advance payment made by DPD Switzerland and the use of DPD's own customs account (ZAZ) at the Federal Customs Administration. If the importer has their own ZAZ account, these costs do not arise.
• Customs clearance costs: This covers the customs clearance costs service for your import shipment. As a business recipient, you pay CHF 33.- per customs clearance. As a private recipient, you pay CHF 18.- + 3 % of the assessment base of the shipment (under the delivery condition ‘DAP’).
• Customs: If the goods are not imported with preferential arrangements, customs duties are levied on the shipment according to the customs tariff number (a weight duty is in force in Switzerland). If you know the customs tariff number of your goods, you can check for yourself at www.tares.ch what the duty rate will be
• Customs tariffs: If a customs clearance contains more than 3 different customs tariff numbers, we will charge CHF 4.- for each additional customs tariff number (under the delivery condition ‘DAP’).

* VAT Act Art 54, Para 3, Letter B denotes: In the customs assessment of import shipments, the ancillary costs up to the destination address in Switzerland shall be included in the taxable amount for the collection of import tax. In addition to the freight or transport costs, these include in particular the costs of the handling services charged to Swiss customers by the customs service provider / declarant.