Importing from Switzerland: free trade and origin proof

Goods originating in Switzerland enter the EU at 0 % customs duty under the 1972 free trade agreement between the EU and Switzerland, provided the importer has a proof of origin: a EUR.1 movement certificate or an origin declaration on the invoice [2] [3] [5]. Import VAT is due as on any import from outside the EU, at the rate of the country where the goods are released: 23 % in Ireland, 21 % in the Netherlands and Belgium, 19 % in Germany [9]. On the Swiss side the exporter, or a forwarder acting for it, makes the export declaration in the Swiss system Passar, and Switzerland charges no duties on export [6].

Duty with and without proof of origin

Three common goods from Switzerland, with the CN 2026 duty [1] and what TARIC showed for Swiss origin on 24 October 2026 [2]:

The watch rate has a floor and a ceiling: TARIC sets it at 4.5 % with a minimum of EUR 0.30 and a maximum of EUR 0.80 per watch [2]. Above a customs value of about EUR 17.78 per watch the maximum applies, so without a proof of origin the duty is EUR 0.80 per watch, while import VAT is charged on the full value [8]. Medicaments under 3004 90 00 carry 0 % duty from any country [1], but import VAT still applies [8]. The free import duty calculator works out both for one code.

Which proof of origin you need

The origin rules for the agreement are the revised pan-Euro-Mediterranean rules [5]. Two proofs are accepted [4] [5]:

• A EUR.1 movement certificate, issued by Swiss customs on the exporter's written application [4]. Switzerland began issuing electronic EUR.1 certificates on 16 March 2026; their authenticity can be checked through the link printed on the certificate or its QR code [5].
• An origin declaration on the invoice, delivery note or another commercial document. Any exporter may make one out for a consignment whose originating products are worth up to EUR 6,000; an approved exporter may do so for any value, and its authorisation number then appears in the declaration [4].

The English wording of the origin declaration is fixed [4]:

The exporter of the products covered by this document (customs authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin.

A declaration by an exporter who is not approved has to carry the exporter's handwritten signature [4]. Either proof is valid for ten months from the date it was issued or made out, and has to reach customs in the EU within that period [4].

Swiss origin, not a Swiss address

The preference is for products that originate in Switzerland under these rules [4]. Goods made in Asia and resold from a Swiss distributor's warehouse do not originate in Switzerland and pay the normal EU duty, plus any anti-dumping duty that applies to their real origin, as Importing from China shows for tableware and bicycles.

What the customs broker asks for

The declarant needs the supporting documents in hand when the declaration is lodged, and the preferential rate applies when the declarant asks for it [7]. For goods from Switzerland: the commercial invoice, with the origin declaration if that is the proof; the EUR.1 if one was issued; the packing list; the transport document; and your EORI number [7]. The invoice data the declaration takes is listed in What a customs declaration needs from the invoice.

Mistakes that lead to corrections

1. An origin declaration over EUR 6,000 from an exporter who is not approved. It is not a valid proof [4].
2. A proof older than ten months. Customs may still accept it if the goods were presented to customs within the period [4].
3. An unsigned declaration from an exporter without an authorisation number [4].
4. No preference requested at import. It can be applied for retrospectively within the time limits that apply [7], but the duty paid then has to be reclaimed.

Athren works next to the broker or customs team you already have, from the documents you already send them, and holds what it would have prepared next to the declaration that was filed, so you see where the code, the origin proof or the value differs. For the UK, where the proof works differently, see Importing from the UK.