Exporting from Switzerland: documents and process

Exporting at a glance

Every export has two sides. In Switzerland the goods are declared for export and the Federal Office for Customs and Border Security (BAZG) issues an electronic export assessment notice. In the destination country the same goods are declared for import – with local duties, taxes and rules.

On the Swiss side, exports generally incur no charges. What matters are the right documents: they secure the VAT exemption, unlock preferential duty in the destination country and prevent delays.

The process step by step

A typical export by a Swiss company.

1. 01
   Check goods and destination

   Determine the tariff number (Tares, tares.ch), record consignee and destination, and check whether the goods are subject to export controls or sanctions.

2. 02
   Agree delivery terms

   Set the Incoterms with the customer: who transports, who clears import customs, who pays the import charges?

3. 03
   Prepare documents

   Invoice, packing list and – where a free trade agreement brings a benefit – the right proof of origin.

4. 04
   Declare the export

   The export declaration is filed electronically in Passar, usually by the forwarder. Once accepted, the BAZG issues the export assessment notice.

5. 05
   Transport and border crossing

   The goods leave Switzerland. When moving through third countries they often travel under a transit procedure, also handled in Passar.

6. 06
   Import at destination

   The consignee or their customs broker clears the goods in the destination country, where local duties and import VAT apply.

7. 07
   File the evidence

   Keep the export assessment notice, invoice and transport documents – they prove the VAT-exempt supply to the Federal Tax Administration (ESTV).

Passar: the new system for exports

The BAZG is replacing its customs systems step by step with the Passar goods traffic system. Transit and export already run entirely in Passar; e-dec Export was retired at the end of 2025. Transitional rules apply to a few special cases.

For most exporters little changes day to day if a forwarder handles the declaration. Companies that declare themselves need Passar access or suitable software.

As of September 2026 – details may change; the information published by the Swiss customs office (BAZG) is authoritative.

VAT: exempt only with proof of export

Supplies abroad are exempt from Swiss VAT (Art. 23 of the VAT Act), with the right to deduct input tax. The goods must actually leave Switzerland, and this must be proven.

The key proof is the BAZG’s electronic export assessment notice. Without it or other valid evidence, the supply is taxed as a domestic one. The exemption is decided by the Federal Tax Administration (ESTV), not by customs.

• Make sure the export declaration names the correct company.
• Match invoice number and value between invoice and declaration.
• File assessment notices systematically and link them to your accounts.

Proof of origin: benefits at destination

Switzerland has many free trade agreements, including with the EU and, through EFTA, with further partners. If goods meet an agreement’s rules of origin, they can be imported at reduced or zero duty – but only with a valid proof of origin.

Common proofs are the EUR.1 movement certificate or an origin declaration on the invoice. Many agreements set a value limit for invoice declarations (often EUR 6,000); above it you need an EUR.1 or approved exporter status. The exact rules differ by agreement.

Origin is not the same as «Swiss made» or the country of dispatch. The rules of origin of the relevant agreement are decisive – if in doubt, check with the BAZG or a customs broker.

Export controls and sanctions

Certain goods may not be exported without a licence. These include dual-use goods – items with civil and military uses, such as some machine tools or electronics. If they are listed in the annexes of the Goods Control Ordinance (GCO), a licence from the State Secretariat for Economic Affairs (SECO) is required regardless of destination. Applications are filed electronically via ELIC.

You also need to check whether the destination country or the consignee is subject to Swiss sanctions – before signing the contract, not just before shipping.

Exporting to the EU: think about the destination

For deliveries to the EU, the goods are declared for import there; any duties and the import VAT of the country concerned apply. Anyone acting as declarant in the EU needs an EORI number. Companies without an EU establishment apply in the member state where they first carry out customs activity.

The Incoterms decide who bears the import charges. Under DDP the seller covers everything up to cleared delivery – convenient for the customer, demanding for the exporter.

How ZETA supports exports

ZETA GmbH, based in Zurich, works in international trade as well as import and export. We organise exports together with forwarders and customs brokers: documents, transport and coordination with customers abroad.

We do not replace legal or tax advice, but we make sure everyone involved has the right documents at the right time.