Exporting to Switzerland: Customs, Documents and Process
By Rafael Paulo Krüger · Customs Expert & CEO
What to do for customs when exporting to Switzerland: required documents, the export declaration, a step-by-step process and tips on preference.
A machinery manufacturer in Baden-Württemberg had long since confirmed the order from Basel, the goods were packed and waiting on the loading dock — and then everything stalled because the carrier was missing the export accompanying document. The shipment sat idle for a day and the delivery date wobbled. Delays like this are avoidable when the customs process is planned in from the start. This article walks through, step by step, what you need to do when exporting to Switzerland.
Switzerland as a third country
From an EU perspective, Switzerland is a third country: it belongs neither to the European Union nor to the EU customs union. That means every commercial cross-border delivery is treated as a genuine export for customs purposes — unlike an intra-Community supply to, say, Austria or France.
In practice this means an export declaration is required at the EU’s external border, followed by an import declaration with import charges on the Swiss side. The two steps belong together but are handled separately.
Which documents you need
For a smooth delivery, the following paperwork should be complete:
- Commercial invoice: This is the basis for the declaration and for calculating charges. A clear description of the goods, value, quantity, weight and the consignee details are essential. The invoice also serves as the carrier document for any origin declaration.
- Export declaration / export accompanying document (ABD): The electronic export declaration in the ATLAS system produces the ABD, which accompanies the shipment to the office of exit. A formal declaration is required from a goods value of EUR 1,000 or a weight of 1,000 kg.
- Proof of origin (if applicable): For goods of EU origin, a preference document can save the Swiss import duty. How this works is explained in our article on the proof of origin for Switzerland.
Depending on the goods, further papers may be needed (such as a delivery note, packing list or product-specific certificates).
Step-by-step process
A typical export runs as follows:
- Gather the data: Determine the commodity code (customs tariff number), record values and weights, and clarify the consignee and delivery terms (Incoterm).
- Create the export declaration: The declaration is submitted electronically via ATLAS. This generates the ABD with its Movement Reference Number (MRN).
- Hand over the goods with the ABD: The carrier receives the ABD and takes the shipment to the office of exit.
- Confirm exit: The office of exit confirms that the goods have left the EU customs territory — this documents the proof of export (important for the VAT exemption).
- Import into Switzerland: On the Swiss side, the customs agent or carrier declares the goods for import; this triggers the import duty (unless a preference document applies) and the Swiss import VAT.
Planning these steps in advance avoids waiting time at the border and follow-up queries from the carrier.
Preference & VAT in brief
There is a free trade agreement between the EU and Switzerland. For goods of EU origin it can remove the Swiss import duty — provided the rules of origin are met and a valid preference document is in place: an origin declaration on the invoice or, for higher values, an EUR.1 movement certificate.
Two points are decisive:
- The preference document removes only the import duty, not the Swiss import VAT. The standard rate of Swiss import VAT is 8.1% and applies even to originating goods.
- Swiss import duty is largely levied by gross weight, not by the value of the goods. The exact rate depends on the commodity code. For an overview of the cost items, see our article on what customs clearance to Switzerland costs.
Conclusion
Exporting to Switzerland is no black art, but it follows fixed rules: a correct invoice, an export declaration with an ABD, clean proof of export and — where possible — a valid preference document. Plan the process from the outset and you save time at the border while avoiding unexpected charges.
For the full overview of obligations, the process and our support with Swiss exports, see our Export to Switzerland page. We accompany you from the export declaration through to the proof of origin.