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

Additional information for your invoice for your import shipment

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

The general regulations apply to goods purchased on the internet that are not transported by the seller or the buyer themselves (e.g. transport by a parcel service provider). The CHF 300.00 allowance only applies to travel.

As the consignee of a DPD parcel shipment from your shipper, you pay value added tax (VAT) on the value of the goods (including transport and customs costs), customs duties (generally on the gross weight) and the necessary customs clearance services. This invoice is not for the transport costs, but only for the import customs clearance costs. DPD generally assumes the Incoterm ‘DAP’. As a result, the shipper has already paid the shipping costs in the country of dispatch. According to the current practice of the Federal Office for Customs and Border Security (FOCAS), no customs duties or VAT are levied if the calculated amount is less than CHF 5.00 per assessment notice (customs receipt).

 

The upper value limit for goods (including transport costs) for non-collection of VAT is:

• CHF 61.50 for shipments at 8,1% VAT (applies to most shipments)
• CHF 193.00 for shipments at 2,6% VAT (reduced rate: special goods such as books)

In accordance with the Value Added Tax Act (Mehrwertsteuergesetz – MWSTG), the value subject to VAT (assessment basis*) comprises not only the actual invoice value, but also all ancillary costs up to the first destination on Swiss territory (e.g. costs for customs clearance services). At DPD Switzerland, an invoice value greater than CHF 61.50 or CHF 193.00 is increased by a flat rate for ancillary costs of CHF 12.00 in order to declare a correct value subject to VAT (assessment basis*).

Explanation of invoice items:

• Administrative costs CHF 10.00: These costs are incurred each time your shipment is invoiced. We cover the costs of data transfer between the customs clearance office, customs office authorities and the invoicing department.
• Disbursement fee 1.5% of the amount of import duties paid in advance by us, min. CHF 8.00: These costs cover the advance payment by DPD Switzerland and the use of DPD’s own customs account (ZAZ) with the Federal Administration. If the importer has its own ZAZ account, these costs are waived.
• Customs clearance costs: These costs cover the customs clearance costs for your import shipment. As a business consignee, you pay CHF 33.00 per customs clearance. As a private consignee, you pay CHF 18.00 + 3% of the assessment basis for the shipment if the assessment basis is greater than CHF 61.50.
• Duty: If the goods do not qualify for preferential treatment, customs duties are levied on the shipment (Switzerland knows the weight duty), depending on the customs tariff number. If you know the customs tariff number of your goods, you can check for yourself at tares.ch to see how high the duty rate will be.
• Customs tariffs: If customs clearance consists of more than three different customs tariff numbers, we will charge you CHF 4.00 for each additional customs tariff number (only for business consignee).

Kind regards,
DPD (Schweiz) AG

* Art. 54, paragraph 3, point b., of the Value Added Tax Act:
The assessment basis must include, if not already included: […] the costs of the transport or dispatch and all related supplies as far as the destination on Swiss territory to which the goods are to be transported at the time import tax debt under Article 56 is incurred;