Proof of Origin for Switzerland: EUR.1 and the Origin Declaration
By Rafael Paulo Krüger · Customs Expert & CEO
Use preferential tariffs when trading with Switzerland: EUR.1 vs the origin declaration on the invoice, conditions, rules of origin and the process.
Two identical machines, the same invoice, the same destination in Zurich — and yet one customer pays Swiss import duty and the other does not. The difference rarely lies in the product; almost always it lies in the paperwork. Enclose the right preference document and your Swiss import becomes cheaper. This article explains when you may use an origin declaration, when a EUR.1 is required, and what conditions sit behind both.
Why a preference document saves real money
There is a free trade agreement between the EU and Switzerland. For goods of EU preferential origin it removes the Swiss import duty — the goods are cleared into Switzerland duty-free or at a reduced rate. This is not an automatic discount: the importer has to present a valid proof of preferential origin to Swiss customs.
The distinction matters: preference removes the duty, not the Swiss import VAT. VAT applies even to originating goods. Even so, the duty saved is often substantial — and your Swiss customer will actively ask for the document.
EUR.1 vs the origin declaration on the invoice (when to use which)
There are two common ways to prove preferential origin:
- Origin declaration on the invoice (statement on origin): a fixed wording that the exporter adds directly to the commercial invoice (or another commercial document). For consignments of originating goods up to a value of EUR 6,000, any exporter may make this declaration. Above EUR 6,000 it is only permitted if the exporter holds the status of Approved Exporter (“Ermächtigter Ausführer”) with an authorisation number, which is quoted in the declaration text.
- EUR.1 movement certificate: a formal form stamped by the customs office. The EUR.1 is used especially for higher-value consignments or when the exporter is not an approved exporter — it is then the practical route to securing preference above the EUR 6,000 threshold.
Rule of thumb: small consignments or approved-exporter status → origin declaration on the invoice. High values without that status → EUR.1.
Conditions & rules of origin (preferential origin, not commercial origin)
This is the most common misunderstanding. Preferential origin decides whether goods qualify for duty-free treatment under the agreement — it is not the same as non-preferential commercial origin, which is evidenced by a classic certificate of origin issued by the chamber of commerce. A certificate of origin does not help with preferential duty.
Preferential origin requires the goods to meet the agreement’s rules of origin. In simple terms, goods qualify as originating if they are either wholly obtained or produced in the EU or have undergone sufficient processing — measured against the agreement’s product-specific list rules. These list rules differ by commodity code (for example, expressed as a value threshold or as a change of tariff heading); you must check the specific rule for your product individually.
In practice this means: pure trading goods sourced from a third country and merely passed through the EU generally do not meet preferential origin.
How it works in practice
- Check origin: look up the list rule for the commodity code and establish whether the goods have EU preferential origin. For bought-in materials, supplier’s declarations from your suppliers help.
- Choose the proof: up to EUR 6,000 use the origin declaration on the invoice; above that use a EUR.1, or an origin declaration if you are an approved exporter.
- Create the proof: copy the declaration wording exactly and sign it, or complete the EUR.1 and have it stamped by the customs office on export.
- Keep records: archive calculations, supplier’s declarations and copies of the proof for several years — customs may check them retrospectively.
Common mistakes
- Certificate of origin instead of a preference document: it proves commercial origin, not preference — and brings no duty benefit at Swiss customs.
- Origin declaration above EUR 6,000 without authorisation: without approved-exporter status it is invalid; a EUR.1 is needed instead.
- Confusing preference with a tax exemption: the proof saves only the duty; the Swiss import VAT remains.
- Missing supplier’s declarations: without evidence for bought-in materials, origin cannot be proven in case of doubt.
Conclusion
The right preference document is the difference between a dutiable and a duty-free import into Switzerland. Three things are decisive: meeting EU preferential origin under the list rules, the correct form of proof (origin declaration up to EUR 6,000, otherwise a EUR.1) and clean records. For an overview of the other cost items, see our article on what customs clearance to Switzerland costs.