Duty-free in 6 steps - how to benefit from free trade agreements.
Country of origin certificates
Movement certificate EUR.1 or EUR.MED
The two forms EUR.1 or EUR.MED are certificates which demonstrate that goods are of preferential origin. They each consist of a triplicate set and are available from the Swiss CustomsCustoms duties are a form of tax payable to the State mainly when importing goods into a customs territory. From a protectionist perspective, protective duties play an important role as they are designed to afford domestic producers some protection against foreign competition. In most countries, customs duties are levied as an ad valorem duty, which means the level of duty payable is calculated as a percentage of the value of a given product. By contrast, Switzerland applies the “specific tariff” system for most goods. The specific tariff here is payable per 100 kg net weight. Given the numerous customs duty reductions under the General Agreement on Tariffs and Trade (GATT; now the World Trade Organization), customs are now much less important in terms of international trade. In Switzerland, the Swiss Federal Customs Administration (FCA) is responsible for levying customs duties. Internationally, customs administration authorities are members of the broader World Customs Organization (WCOOMD). Authority or from cantonal chambers of commerce.
A movement certificate must be issued for each individual consignment; there is no limit on the value. Movement certificates must be drawn up in the contractual language of the respective agreement. Under the provisions of most agreementsAgreements are becoming increasingly important within the context of international commerce. Given the different written laws and forms of legal practice that exist across the world and the different interpretations of the law that are culturally conditioned, it is impossible to devote too much attention to devising “good” agreements. Model agreements have proven to be useful, particularly for companies with little experience in this area., the validity is four months from the date of issue; in the case of more recent agreements, the certificates are valid for 10 to 12 months, or for an unlimited period. The form must be stamped by the Swiss Export Customs Office.
Note: In the agreements with Singapore, Korea and Canada, no movement certificates are required. In these cases, country of origin declarations for each value may be used.
Declared country of origin on the invoice
The following sentence is used to declare the country of origin:
«Der Ausführer der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ……………………. Ursprungswaren sind.»
(Ort und Datum) ……………… (Unterschrift) ………………….
(Name des Unterzeichners in Druckschrift)
«The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ……………………. preferential origin.»
(Place and date) ……………… (signature) ………………….
(Name of the signatory in capital letters)
«L'exportateur des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ……………………. .»
«L’esportatore delle merci contemplate nel presente documento dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ……………………. .»
The precise wording of the text may vary slightly depending upon the particular agreement: in the case of Singapore, South Korea, SACU and Japan, the text must be written in English, while in the case of Canada it must be written in English or French. In the agreement with Japan, only an authorised exporterAuthorised exporters can generally issue declarations of origin on invoices with no value limit and are also exempt from having to sign these in their own handwriting.
In the case of movements of goods covered by the free trade agreements which make provision for movement certificates EUR-MED and/or EUR.1, they are therefore not required to issue these forms. may issue a country of origin declaration on the invoice; all other exporters must use a movement certificate.
In the case of deliveries of goods worth up to CHF 10,300.00 (EUR 6,000.00), the specified formulation may be used on the invoice or on other goods documentation (e.g. delivery note). A handwritten signature must then be affixed below this.
A country of origin declaration applies only to an individual consignment and may only be issued by the exporter himself (not by customs agents or haulage contractors). Third-country goods on the same document (which are not entitled to preferential treatment) must be indicated as such.
In the case of goods worth over CHF 10,300.00, it is either the case that a movement certificate (see above) must be used, or the business can alternatively have itself registered as an authorised exporter by the Swiss Customs Authority. Authorised exporters may use the country of origin declaration without a value limit, however they must cite their registration number. A handwritten signature is not necessary.
The website of the Swiss Customs Authority publishes leaflets detailing the precise use of country of origin certificates (on the right-hand side, under the heading of publications).
Domestic supplier declaration
Whosoever obtains primary materials from Swiss suppliers should also demand a country of origin certificate/supplier declaration from these suppliers. If the customs authorities carry out a check at the business, the necessary documents will then be available.
All records documenting the country of origin of goods must be archived for a period of at least three years.