Abolition of customs duties from 01.01.2024

Customs duty - abolition of Swiss customs duty

Table of Contents

Suppression taxe douanière en Suisse

From 1 January 2024, customs duties on industrial products will be abolished. Switzerland has decided to abolish customs duties, also known as "customs taxes".

This decision is aimed at facilitating internal trade and strengthening the international competitiveness of Swiss companies. This means that industrial products will be able to be imported into Switzerland at no extra cost, offering benefits to consumers and businesses alike.

You can find the list of categories of goods exempt from customs duty in theOrder of 15 February 2023 amending the customs tariff..

What doesn't change?

Customs declaration

The customs declaration obligation is maintained, including the correct declaration of the customs tariff numbers of the goods to be imported.

Import taxes and duties

There are no changes here, as mineral oil tax, car tax, VAT and the VOC incentive tax, etc. remain payable.

Agricultural products

Customs duty by weight for agricultural products will be maintained.

Customs clearance process

No changes, but the introduction of the new "Passar" system should simplify and lighten the administrative burden for all those involved.

FAQ - Suppression taxe douane

The abolition of industrial duties will not result in any changes to customs procedures. The import declaration requirement will remain in force.

From 1 January 2024, industrial products can be imported into Switzerland duty-free. Proof of preferential origin will no longer be required for these products, except for imports of goods that are processed in Switzerland and then re-exported.

The ATA carnet for temporary admission remains in place. It is used to ensure that the goods concerned leave the customs area within the time limit without modification.

Most special procedures can be abandoned for industrial products once industrial customs duties have been abolished. However, certain special procedures will be maintained in exceptional cases.

In parallel with the abolition of industrial customs duties, the Swiss customs tariff will be simplified. The agricultural tariff structure will remain unchanged. Tariff headings will be reduced, and the national subdivision of tariff numbers will be maintained in the industrial sector where necessary. For more details, please refer to the ordinance.

Table of Contents

In need of tax advice?