In order to benefit from preferential treatment (customs exemption or customs reduction) in the country of destination, the following conditions must be fulfilled:


Covered by the agreement in question 
Example: certain cereals are not covered by most agreements.

Country of origin product in accordance with agreement 
Example: goods which are imported from the USA and re-exported from Switzerland without modification or with only minimal treatment cannot qualify as a product of Switzerland.

Territorial criteria (inter alia direct shipment)
Example: it is essentially the case that goods exported from Switzerland must be delivered directly to the EU and cannot, for example, first be marketed in the USA before reaching EU territory.

Compliance with the «no-drawback rule»
When manufacturing products originating in Switzerland, no primary materials without country of origin characteristics, which are the subject of a reimbursement or non-imposition of customs duties (e.g. processing trade involving imported and re-exported goods), may be used. Certain agreements recognise special rules.

Presentation of a valid country of origin certificate 
Example: goods which are delivered to Japan without a valid country of origin certificate do not benefit from preferential customs treatment, even if they are country of origin goods.



Official program