US tariffs
U.S. customs policy remains dynamic. The temporary 10 percent Section 122 surcharge expired on July 23, 2026. The U.S. Trade Representative has imposed additional tariffs under Section 301 on certain Swiss products.
General information
Under Section 301, goods from Switzerland are subject to a 12.5% all-in tariff; this rate already includes the MFN rate and is not applied in addition to it. Goods from the EU are subject to a 10% all-in tariff. Exceptions are possible. Which additional tariffs actually apply depends, among other things, on the tariff code and the origin of the goods. Exporting companies should regularly review the regulations applicable to their products. Further changes to U.S. tariffs and trade policy measures—including at short notice—cannot be ruled out.
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?
