Swiss Exporters: Measuring the Double Shock of Tariffs and a Stronger Franc

Last updated: February 12, 2025 — Exchange rates, regulatory thresholds and customs surtaxes mentioned in this article are regularly updated. Check the official sources linked below before making any commercial decision.

Swiss exporters are going through a pivotal period. On one hand, international trade tensions and US surtaxes are weakening entire sectors, from watchmaking to pharma. On the other hand, a persistently strong Swiss franc — around 0.93–0.95 CHF per 1 EUR and close to parity with the US dollar over the 2024–2025 period, according to the exchange rate series published by the Swiss National Bank (SNB) — erodes price competitiveness in foreign markets. Between these two shocks, one question keeps coming up among entrepreneurs and export departments: how to navigate Swiss export tariffs, between national reform, rules of origin and Incoterms? This guide separates fact from fiction, details the concrete administrative steps, and offers a quantified method to anticipate the real costs of trading with Switzerland, whether importing or exporting.

Switzerland's 2024 customs reform: what actually changed

Since January 1, 2024, Switzerland has abolished industrial customs duties on almost all manufactured products imported into its territory. This reform officially came into force by decision of the Federal Council; the text and detailed explanations are available on the website of the Swiss Federal Council — press release on the abolition of industrial customs duties and on the dedicated page of the Federal Office for Customs and Border Security (FOCBS, formerly FCA). This Swiss customs reform, one of the most significant in decades, considerably simplifies the entry of machinery, electronic components, technical textiles or automotive parts from abroad.

But beware of a very common confusion: this abolition of industrial duties applies to imports into Switzerland, not to Swiss exports abroad. A French manufacturer selling a machine to a Swiss customer therefore benefits from this simplification. Conversely, a Swiss company exporting to the European Union remains subject to the customs rules of the destination country — which puts the issue of Swiss export tariffs back at the heart of any commercial strategy toward the EU.

Some categories are entirely excluded from this liberalization. Agricultural products, alcohol and part of the textile sector remain taxed on entry into Switzerland, with sometimes complex tariff grids depending on the origin and composition of the goods (details of the tariff lines still in force on Tares, the official FOCBS tariff database).

Here is a simplified overview for 2025–2026:

In practical terms, this distinction changes invoicing: an exporter to Switzerland must check the exact customs nomenclature of its product before announcing a final price, since the abolition of industrial duties does not protect against other charges, such as import VAT or specific taxes on certain raw materials. For VAT-related aspects of your international operations, see our dedicated guide on [export VAT](/tva-export).

Importing from Switzerland or exporting to Switzerland: two customs logics not to be confused

Many companies mix up two flows that are nevertheless governed by different rules. Exporting to Switzerland and importing from Switzerland do not involve the same administration, the same legal framework, or the same hidden-cost risks.

Exporting to Switzerland means the goods enter Swiss territory. Swiss customs administration applies, along with the 2024 reform: duties abolished on most industrial products, but maintained on food products, alcohol and certain textiles. A French exporter selling industrial equipment therefore largely benefits from this liberalization.

Importing from Switzerland works the other way around: the goods enter the EU, and it is the customs regulation of the destination country that applies — in this case, France. Here, the reference framework is the 1972 EU–Switzerland Free Trade Agreement, still in force. The full text of this agreement is available on EUR-Lex, the official portal of European Union law) as well as on the website of the Swiss Confederation (admin.ch). This bilateral text provides for the reciprocal abolition of customs duties on industrial products originating from either zone, provided this preferential origin can be proven.

This agreement therefore plays a pivotal role in France–Switzerland customs relations: it avoids double taxation on manufactured products, provided the rules of origin are respected (see next section).

Comparative practical case:

In both cases, the absence of duties eliminates neither import VAT nor declarative formalities. Vigilance remains required on tariff nomenclature and proof of origin, the only key that actually activates these exemptions — an issue directly linked to the Swiss export tariffs topic covered in this article.

Calculating France–Switzerland customs costs: step-by-step method and worked example

To calculate France–Switzerland customs duties without unpleasant surprises, four steps are required, in a precise order.

Step 1: identify the product's HS code. The HS customs code (Harmonized System) classifies each good according to an international nomenclature of 6 digits, refined locally. This code determines the applicable Swiss customs tariff — or its absence, for industrial products covered by the 2024 reform. The choice of Incoterm associated with this transaction also influences the allocation of customs responsibilities: see our guide on [Incoterms](/incoterms).

Step 2: check the preferential origin status. Without proof of EU origin, even a product exempted by the reform can be subject to the full rate. This check determines any full or partial exemption.

Step 3: simulate the calculation. Let's take a French machine tool sold for €50,000 to a Swiss customer.

• Import customs duties: €0 (industrial product, EU origin proven, 2024 reform).
• Swiss import VAT: 8.1% (standard rate applicable since January 1, 2024, according to the schedule published by the Federal Office for Customs and Border Security (FOCBS)) applied to the customs value, i.e. €4,050.
• Total due on entry into Switzerland: €54,050, excluding ancillary costs.

Step 4: anticipate ancillary costs. Three items are systematically underestimated. The amounts below are an indicative order of magnitude, to be confirmed with a customs broker depending on the flow, the entry canton and the chosen provider:

In our example, expect an indicative order of magnitude of €300 to €600 extra, i.e. an approximate real cost of €54,500 to €54,700, to be refined with your customs broker before any contractual commitment.

To secure this customs cost simulation, two official tools are essential: **Tares**, the online Swiss tariff database, and the duties and taxes calculator from the Federal Office for Customs and Border Security (FOCBS), which cross-references HS code, origin and declared value. These tools avoid costly approximations, especially when the strong franc is already squeezing export margins.

EUR.1 certificate and preferential rules of origin: how it works

The EUR.1 certificate is the document that actually activates the customs duty exemption provided for by the 1972 EU–Switzerland Free Trade Agreement). Without it — or its simplified equivalent — Swiss customs administration is entitled to apply the full tariff, even on an industrial product theoretically exempt. This certificate attests that the goods comply with the rules of preferential origin: sufficient processing carried out on EU territory, according to criteria defined product by product (change in tariff heading, percentage of value added, or specific processing).

The threshold that changes everything: €6,000. This threshold is set by the customs regulation governing preferential rules of origin; it is detailed on the website of French Customs (douane.gouv.fr) and confirmed by FOCBS on the Swiss side. Below this amount, a simple statement on invoice suffices: a standardized wording, drafted by the exporter, placed directly on the commercial invoice. Above it, the EUR.1 certificate becomes mandatory, unless the company holds approved exporter status, which allows invoice declarations to be issued without value limit.

How to obtain it? The application is made to the competent French customs office, before shipment, using the dedicated Cerfa form (available on douane.gouv.fr). Supporting documents of origin must be provided (supplier invoices, technical data sheets, processing certificates) proving EU originating status.

Mistakes that invalidate everything. Three pitfalls systematically recur during post-clearance audits: too vague a description of goods on the certificate, inconsistency between the invoiced value and the declared value, and failure to keep origin supporting documents for the legal period. This minimum retention period is set at 3 years by EU customs regulation, as recalled notably on douane.gouv.fr (certain bilateral agreements or French tax obligations, such as Article L102 B of the Tax Procedures Code on Légifrance, may require longer periods for other accounting documents).

Special case: re-export. A product not originating in the EU (imported from Asia, for example, then simply repackaged in France) cannot benefit from the EUR.1 certificate. It remains subject to the standard Swiss customs tariff, regardless of the country of shipment.

Invoicing a Swiss customer: VAT, exemption and common pitfalls

Switzerland is not part of the European Union. Every sale to this country therefore constitutes an export, with a specific VAT regime that must be mastered before invoicing a Swiss customer. For an overview of the exemption mechanisms applicable to exports, our article on [export VAT](/tva-export) complements this section.

The principle: exemption on the French side, taxation on the Swiss side. Deliveries of goods to Switzerland benefit from a VAT export exemption in France, under Article 262-I of the French General Tax Code, available on Légifrance. But this exemption is not automatic: it is conditional on material proof of exit from EU territory. In practice, you must keep the export declaration (DEE) stamped by customs, the transport document (CMR, transport waybill) and the corresponding commercial invoice.

On the Swiss side, it is the recipient who becomes liable for Swiss export VAT, calculated on import on the customs value (the 8.1% rate mentioned above, subject to future changes by FOCBS). This rule changes radically if the contract is concluded under DDP (Delivered Duty Paid) Incoterm: in this case, it is the French exporter who must register for Swiss VAT and ensure its payment, a heavy administrative burden often underestimated. The choice of Incoterm deserves dedicated analysis: see our [Incoterms](/incoterms) guide.

Mandatory invoice mentions. To justify the exemption in case of audit, each Swiss export invoice must include: the wording "VAT exemption, Article 262-I of the CGI," the full address of the Swiss customer, the Incoterm used, and the reference to the export declaration number.

Goods vs. services: two different logics. For services, the territoriality rule applies: VAT is generally due in the recipient's country, therefore outside the scope of French VAT, unrelated to the customs formalities applicable to physical goods. This topic overlaps with broader [international tax](/fiscalite-internationale) issues worth anticipating as early as contract structuring.

The concrete risk. In the absence of complete supporting documents, the tax administration can reclassify the transaction and claim French VAT retroactively, plus late-payment penalties — a risk often discovered several years after the export, during a tax audit.

Incoterms and administrative procedures: DDP, DAP, EORI, e-dec and Passar

The choice of DDP DAP Switzerland Incoterm determines who, seller or buyer, bears the administrative and financial burden of customs clearance. This contractual decision has direct consequences on the cash flow and risks of each party. For a full comparison of the rules applicable to each Incoterm, see our dedicated page on [Incoterms](/incoterms).

*DAP Incoterm (Delivered At Place).* The goods are delivered to destination, but it is the Swiss buyer who handles import clearance, payment of customs duties and Swiss VAT. This arrangement remains the most common: it limits the French exporter's administrative exposure, who does not need to register in Switzerland.

*DDP Incoterm (Delivered Duty Paid).* The exporter assumes all formalities, duties and taxes up to final delivery. This choice reassures the Swiss customer, who receives an "all-inclusive" price with no surprises at the border. But it requires the French seller to register for Swiss VAT and directly manage customs contingencies — a risk often underestimated during commercial negotiations.

The EORI number, a mandatory prerequisite. No export declaration can be filed from France without a valid export EORI number. This identifier, issued free of charge by French Customs, must be obtained before the first shipment: its absence systematically blocks the operation.

On the Swiss side: e-dec and Passar. Customs clearance is carried out via the e-dec Passar customs system, the Swiss electronic customs clearance platform managed by the Federal Office for Customs and Border Security (FOCBS). Passar, its gradual successor, aims to unify import and export procedures on a single interface, with full deployment expected over several years according to the schedule published by FOCBS.

The role of the customs broker. Given the complexity of these procedures, using a customs broker or forwarding agent secures the declaration, anticipates required documents and avoids costly border blockages — an investment often paid back from the first complex shipment.

The stress test: watchmaking, machinery and pharma facing the strong franc and US surtaxes

The share of revenue generated abroad is not enough to measure the real risk. A genuine exporting company stress test crosses four variables: commercial exposure by market, production location, invoicing currency, and the ability to raise prices without losing customers. Two companies showing 70% export sales can thus present completely different risk profiles depending on these parameters.

Watchmaking. The sector combines strong exposure to the US market with US customs duties on Swiss watches announced at 39% — a figure to be treated as a volatile political data point, stemming from the US tariff measures announced in summer 2025 and confirmed by specialized economic press (see for example articles from Reuters and Le Temps on US customs duties on Swiss imports, as of February 12, 2025). This figure must imperatively be re-verified against a dated news source before any commercial decision, as rates announced by the US administration can change quickly depending on the context of bilateral negotiations. But premium positioning changes the picture: a customer base less sensitive to entry price absorbs part of the increase, and high-end brands have room to pass on part of the surtax without a collapse in volumes.

Machinery and industrial equipment. The logic is reversed. B2B customers, tenders, international competition on quotes: the ability to pass on costs is limited. Every point of customs duty or strong franc impact on Swiss exporters not absorbed by prices translates directly into operating margin, often within just a few quarters.

Pharma. The sector frequently benefits from exemptions on active pharmaceutical ingredients — a common practice in international tariff regimes, to be confirmed line by line via the Swiss customs tariff (Tares) or a specialized customs broker, as exemptions vary according to bilateral agreements and precise HS classifications. But its exposure to the strong franc remains high via the accounting conversion of foreign revenue: stable revenue in local currency can contract significantly once converted into Swiss francs, as shown by the EUR/CHF and USD/CHF rate series published by the Swiss National Bank.

This analytical grid — commercial exposure, production, currency, pricing power — applies as much to an exporting SME as to a minority shareholder seeking to assess the real risk of a listed stock. The example of watchmaking, machinery and pharma exports shows that the same macroeconomic shock produces very uneven effects depending on sector structure, and that Swiss export tariffs cannot be analyzed outside this sector-specific context.

FAQ: your questions about customs duties and Swiss exports

Which products remain subject to customs duties despite the reform?

The abolition of industrial duties does not cover everything. Three categories remain taxed in 2025: agricultural products (meat, dairy, cereals, fruits and vegetables), alcoholic beverages, and certain raw or semi-processed textiles. An exporter of wine or cheese must therefore continue checking the Swiss customs tariff line by line on Tares — the reform did not exempt them from formalities.

Is an origin certificate always required for small commercial shipments to Switzerland?

Yes, above the €6,000 threshold (see the regulation on preferential rules of origin, douane.gouv.fr), proof of origin is still required to benefit from preferential treatment. Below it, a simple statement of origin on invoice often suffices. When in doubt, it is better to provide the document: its absence frequently blocks a shipment in transit.

How can I check whether my product has an HS code eligible for tariff exemption?

The HS code (Harmonized System), with 6 or 8 digits, determines the applicable regime. It can be checked via the online Swiss customs tariff (Tares) or via the European TARIC for the reverse direction. A customs broker can also confirm the classification in case of doubt, as a coding error is a frequent cause of Swiss customs disputes.

What should I do in case of a dispute or blockage with Swiss customs administration?

First contact the relevant customs office with the original documents, then request a written decision if there is disagreement on classification or declared value. A formal appeal remains possible before the Federal Office for Customs and Border Security. An experienced customs broker often speeds up resolution without going through this lengthy route.

Is an EORI number enough to export to Switzerland without a customs broker?

No. The Swiss export EORI identifies the economic operator but does not replace the customs declaration or mastery of the FOCBS's e-dec and Passar systems. For regular or complex flows, a customs broker remains recommended, even with an active EORI.

Conclusion: turning customs uncertainty into a competitive advantage

The double shock of Swiss export tariffs and a strong franc is not a fatality. It is a signal that forces companies to structure their export practices rather than simply endure them. Three concrete levers allow you to regain control right now.

First, systematically check the preferential origin of each product line. A poorly completed or missing EUR.1 certificate turns an eligible good into a taxed good — an avoidable loss through simple documentary verification.

Second, choose the Incoterm suited to your actual customs management capacity (see our [Incoterms](/incoterms) guide). DDP is appealing for its simplicity on the customer side, but commits the exporter to formalities it does not always master. DAP shares the burden differently. This choice is never neutral for final margin.

Finally, anticipate Swiss VAT and customs clearance delays in the cash flow cycle. A shipment stuck for three days at customs means a waiting customer and a strained cash flow. Our [export VAT](/tva-export) report details the mechanisms to secure upstream.

But these technical adjustments are not enough without an overall vision. A solid Swiss exporter strategy cannot be reduced to an export percentage displayed in an annual report. It combines real geographic exposure, production structure, currency sensitivity and sector pricing power — issues that often connect to broader [international tax](/fiscalite-internationale) questions. Two companies with the same export rate can have radically different results depending on these four variables.

This is why a personalized diagnosis remains the only reliable approach. A customs export checklist helps secure the basics — origin, Incoterms, VAT, HS codes. But for complex flows or strategic stakes, an export exposure audit for Switzerland conducted with a customs and international tax expert reveals hidden risks and real room for maneuver.

Download your operational checklist or request a personalized audit from our team: turning uncertainty into an advantage starts with a precise measurement of your exposure.

Disclaimer: the thresholds, rates and taxes mentioned in this article (Swiss VAT at 8.1%, US surtax at 39%, EUR.1 threshold at €6,000) are subject to change. Always check the official sources cited before making any commercial decision or customs declaration.