To ensure a successful journey for your international parcels.
To ensure a successful journey for your international parcels.
With DPD you have great flexibility when shipping to other countries, as long as the goods are approved for shipment by DPD and provided the transportation of these goods does not contravene any of the laws and regulations governing international shipping.
When sending goods abroad it is particularly important that you comply with the export and import rules, which vary depending on the type of goods you are shipping and the countries you are shipping to and from.
DPD Competence Center
Federal Directorate General of Customs
Goods description, customs tariffs and export / import rules
Osec Business Network
Chamber of commerce Germany-Switzerland
Chamber of Commerce and Industry of Switzerland
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 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.
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.
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:
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.
According to current customs regulations all shipments of goods or documents from Switzerland must be declared. This means that the shipment must be accompanied by a commercial invoice or pro forma invoice. Below you will find a template for creating an export invoice (there is no electronic data transfer).
The commercial invoice is issued when goods are sold
The pro forma invoice is issued when goods are not sold (e.g. a sample or gift)
The document provides information about the consignor and the consignee and above all contains a complete description of the contents of the shipment, together with details of their value. The export invoice must be signed by the consignor. One original and four copies must accompany the shipment.
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:
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:
* 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.