In Switzerland, customs tariffs and classifications are determined according to internationally recognized standards and guidelines. The classification of goods is crucial as it determines the customs duty that companies must pay for importing or exporting goods. The basis for the classification of goods in Switzerland is the Harmonized System (HS), the globally recognized international goods classification system. Here are the steps on how customs tariffs and classifications are determined in Switzerland:
1. Harmonized System (HS):
The Harmonized System (HS) is an internationally recognized classification system for goods. Switzerland uses the HS as the basis for its customs tariffs. The HS consists of a systematic list of goods with codes, each assigned to different product groups.
2. Determining the Customs Tariff Number:
Goods are classified into the HS based on their characteristics and properties. The customs tariff number is a code that indicates the exact classification of a good. This number determines the applicable customs duty rate.
3. Customs Tariff Nomenclature:
Switzerland uses the Common Nomenclature of the European Economic Area (EU) as the basis for its customs tariffs. This nomenclature is very similar to the Harmonized System (HS), but there are some differences specified by the EU.
4. Consult Customs Tariff Databases:
The Swiss Federal Customs Administration (FCA) provides customs tariff databases and online tools to assist companies in determining the customs tariff number for their goods. Companies can consult these databases to find the correct classification.
5. Customs Tariff Consultation:
Companies can also contact the Customs Tariff Consultation service of the Swiss Federal Customs Administration to clarify specific questions regarding the classification of their goods. The Customs Tariff Consultation offers support in determining the correct customs tariff number.
6. Customs Tariff Rulings:
Companies can apply for customs tariff rulings if needed, to obtain binding information on the classification of their goods. This provides legal certainty and clarity regarding the applicable customs duties.
It’s important to emphasize that the exact classification of goods can be a complex matter, and companies should contact the relevant authorities if in doubt to ensure they use the correct customs tariff number for their goods. Incorrect classifications can lead to unexpected costs or legal problems.
