US tariffs
On February 20, 2026, the U.S. Supreme Court found President Trump’s IEEPA-based additional duties to be impermissible. New customs rules apply as of February 24, 2026, including a temporary Section 122 surcharge. The situation remains dynamic for exporting companies. Further changes, even at short notice, cannot be ruled out.
General information
It is therefore essential for companies from Switzerland and Liechtenstein to correctly assess the impact of these regulations on their products and supply chains. This dossier provides export-oriented companies with general information on relevant U.S. customs issues, regulatory developments, transitional provisions, and their practical implications for market access. In addition to background information and current articles, you will also find a collection of FAQs and webinar recordings.
Customs duties are usually paid by the importer (typically the buyer), unless the DDP (Delivered Duty Paid) Incoterm has been agreed. In the US, customs duties are always calculated based on the free on board (FOB) value. Therefore, it is advisable to specify this in order to avoid freight costs being included in customs clearance.
Overview
Section 232
The US government is invoking Section 232 of the Trade Expansion Act to increase customs duties and protect national security. This may affect various product groups – how will it impact your product?
