The preferential origin of goods must be proven by appropriate documents to benefit from the customs preferences of a free trade agreement. In Switzerland, this proof is subject to the provisions of the respective free trade agreements that the country has concluded with its trading partners. Here are typical methods for proving the preferential origin of goods:
1. Certificate of Origin:
A Certificate of Origin is a document issued by the exporter confirming that the exported goods comply with the rules of origin of the free trade agreement. It contains details about the goods, their origin, and the applied rules of origin. The certificate is usually certified by the customs authorities of the exporting country or by an authorized body.
2. Supplier Declaration or Origin Declaration:
The exporter can obtain a declaration from the supplier confirming that the supplied materials comply with the rules of origin. This declaration, also known as an origin declaration or supplier declaration, is often used to support the certificate of origin.
3. Customs Registration:
In some cases, it may be necessary to register with customs to be treated as a preferential importer or exporter. This registration can serve as proof of preferential origin.
4. Statistical Value Proofs:
Certain free trade agreements also accept statistical value proofs as evidence of preferential origin. These include information on the manufacture of the goods and can serve as support for the certificate of origin.
5. Exporter’s Own Documentation:
The exporter can present internal documentation proving the preferential origin of the goods. This may include production records, invoices, contracts, and other relevant documents.
6. Origin Query:
The importer can submit an origin query to the customs authorities of the importing country to confirm that the exported goods comply with the rules of origin. This request is often supported by the certificate of origin.
It’s important to emphasize that the exact requirements for proving preferential origin can vary depending on the free trade agreement. Therefore, it is crucial to understand the specific regulations of the respective agreement and to ensure that all necessary documents and proofs are properly prepared.
