IOR Services in Switzerland

“Importer of Record” is a practical service name. Swiss customs law names responsibilities for people such as those who must present and declare the goods, a person asked to prepare the declaration, and the people liable for the customs debt. Product law can separately define an importer or other economic operator. These roles may overlap. Do not treat them as the same by default. Write down each role and the evidence for it before the goods leave.

• Seller / shipment principal – Controls the commercial invoice, who holds title, the Incoterm and the shipping instructions. Agree who sells, who owns the goods at import, and who pays taxes and fees.
• Person liable to declare – Controls a correct and complete customs declaration and the supporting information. Agree who is the legal and operational declaration party, and any mandate to prepare the entry.
• Customs broker or representative – Controls sending and coordinating the declaration. Agree authority, representation type, system access and the instruction cut-off. Filing the entry does not, by itself, settle every liability behind the filing.
• Customs debtor / payer – Controls the customs debt, import tax and the payment or security route, as applicable. Agree who the debtor is, the account or payment method, and recharge evidence.
• VAT-taxable business and tax representative – Controls Swiss VAT registration, returns and procedural representation. Agree whether the foreign business is taxable, when it must register, and who the Swiss tax representative is. This is not automatically the customs broker. Registration rules are in Zero industrial duty still leaves import work.
• Product importer / economic operator – Controls product conformity, traceability, registration, labelling or post-market duties. Agree the sector-specific role under the applicable product law. It can be different from the customs service role. Product checks are in Customs release is not the same as permission to sell or use the product.

What One Union Solutions can take on after written acceptance is in IOR services support for accepted shipments.

• Permanent import – Use this when goods enter free circulation or will be sold or used in Switzerland. Confirm who will declare, the value, the tariff number, import VAT and market-access evidence.
• Temporary admission – Use this only when the goods will be re-exported, stay identifiable and leave essentially unaltered. Check whether an ATA Carnet or the Swiss temporary-admission declaration can be used, plus the re-export plan and closure evidence, before you treat this as a permanent IOR service route.
• Repair or processing – Do not force a repair, processing or return movement into a standard permanent import. Check inward or outward processing, re-import valuation and proof of prior status.
• Warehouse or transit – If the goods are not yet for Swiss release, check transit, bonded or open customs warehousing, or another monitored procedure, before you name an IOR service.

If equipment that should come back is entered as a permanent import, you can create tax and evidence problems that were avoidable. A temporary procedure also has conditions, controls and closure duties. Decide the intended use and the exit plan first.

Official route references: FOCBS temporary importation and ATA Carnet guidance.

Since 1 January 2024, Switzerland has set import duties on industrial products in Harmonized System (HS) Chapters 25–97 to zero, apart from certain agricultural goods in Chapters 35 and 38. You still need a customs declaration, the correct tariff classification, import VAT, any other taxes or fees, restriction checks and product requirements.

Use the eight-digit tariff number in Tares to check the VAT, charges, bans, restrictions and authorisation flags that apply. Tares is a working tool. The law controls. The English Tares text is an aid, not legally binding text.

Import tax is normally 8.1%. Qualifying basic necessities use 2.6%. The 3.8% special Swiss VAT rate is for accommodation services. It is not a general reduced rate for imported goods. The import-tax base can include the price paid or the market value, plus costs up to the destination — such as transport, insurance, customs clearance, duties and permit fees — when those costs are not already included.

Foreign-company VAT is a separate check. A foreign business is not automatically Swiss VAT-registered just because goods cross the border. If it becomes taxable under the VAT rules, it must register within the applicable period and appoint a representative who lives or is established in Switzerland. The FTA (Federal Tax Administration) says security is generally no longer required from foreign businesses on registration. See FTA: VAT liability—foreign companies.

VAT recovery is not automatic. Do not promise that import tax can be recovered just because it was paid. Eligibility, the named party, the evidence and the business’s VAT position must all match. Get tax advice for that deal when the model matters.

Sources: SECO industrial tariff abolition; FOCBS import-tax rates; FOCBS assessment basis.

• No agreed responsible party – The contract, invoice and logistics instruction name different import parties, or the Swiss customer has not agreed to be used.
• Not enough product data – A generic description such as “parts” or “equipment” cannot support tariff, restriction or product-market screening.
• Missing regulatory evidence – The permit, conformity declaration, Swiss representative, registration, label or technical file is missing, or it belongs to a different model.
• Value or origin conflict – The invoice, purchase order, freight data and declared value or origin do not match, or a preference claim has no valid proof.
• Wrong procedure – Temporary, repair, test, lease, return or processing facts have been presented as a simple permanent sale. Procedure choices are in Choose the customs procedure before you plan transport.
• Late instruction – The shipment is already in transit or at the border before role acceptance, permits, the system route and the payment method are complete.

Customs may select a declaration for a document check or a physical check. No provider can guarantee release, prevent every delay or commit customs to a fixed clearance time. A realistic schedule is built after the route, evidence, filing window, carrier and inspection exposure are known.