In recent weeks, we have received many questions about Switzerland completely abolishing tariffs on industrial products starting from January 1, 2024. In a previous article, we had already provided a general overview of what this move entails, and this new post aims to delve deeper into some of the key aspects to understand the significance of this change.

In general, starting from the beginning of the next year, importing duty-free will no longer require proof of origin. If such proof is provided, it can still be recorded, but in terms of tariff exemption, it will not grant any additional benefits (it will function like the current customs classifications that already benefit from exemption). However, valid proof of origin will be required if the goods need to be re-exported, for example, to a European Union member state, in an unchanged state with proof of origin or if they are to be used in Switzerland as material for accumulation. Therefore, in all practical terms, the elimination of tariffs allows the importer to pay nothing based on the tariff rate and weight of the imported goods, without affecting the origin of the goods. In other words, importing clothing from Italy, for example, will no longer incur customs duties – provided that the goods are definitively imported and remain in Switzerland. However, in the case of re-export, it will still be possible to maintain the “chain” of preferential origin (following the current guidelines for re-export).

For the near future, it is important to be forward-thinking in one aspect: if the goods you intend to import will remain permanently in Switzerland, then you will not require any proof of origin. On the other hand, if your plans involve re-exporting to specific countries or if you need preferential origin for accumulation purposes (such as assembling a machine intended for re-export or assembling fabrics to produce a specific final product), ensure that your suppliers consistently provide valid proof of origin.

We are sharing a useful table from the official Swiss Chamber of Commerce website: