Export: Customs/VAT

 

Where can I find a list of import/export restrictions?

This information can be found under  Traffic restrictions
 

Where can I find a list of unauthorised contents?

This information can be found at  Import restrictions
 

Where can I find information about sending special contents or hazardous materials?

This information can be found under  Forwarding and import restrictions
 

How can cash be sent abroad securely by post?

It is prohibited to send cash by (uninsured) post. In the event of loss or theft, Swiss Post International does not accept any liability.
(Swiss Post General Terms and Conditions “Postal Services”, sections 2.6 and 4.4.2)

To transfer money abroad, please use a PostFinance product such as PostCash, PostGiro, Western Union, etc. Information on these products can be obtained directly from the PostFinance hotline or the e-mail address specified below:

 

According to Track & Trace our export item is currently being held at the foreign customs office. Why has the item not been delivered?

Often items are held at a local customs office in the destination country because the recipient is responsible for customs clearance, or because the content declaration does not contain sufficient information.

In such cases, the recipient is normally notified by Customs. If this does not happen, the recipient can contact his post office or the responsible customs office directly.

If this still does not produce the desired outcome, or if the recipient does not know which customs office to call, please contact us. We will then ask the foreign postal administration for more detailed information and will be able to clarify how the recipient should proceed.

 

When can the Swiss Federal Customs Administration’s electronic assessment decision be waived for exports?

The electronic assessment decision can be waived when exporting items that are not subject to any permit obligations and have a value of up to CHF 1,000. In such cases, companies registered with the Swiss Federal Tax Administration (FTA) can, as legal entities liable for VAT, prove the export to the FTA by providing the dispatch list / dispatch receipt from Swiss Post and the relevant business documents (e.g. order, invoice copy, delivery contract, payment slip).
 

What is an electronic assessment decision?

An electronic assessment decision is proof of export issued by the Federal Customs Administration in the form of an electronic document for goods exported from Switzerland. The electronic assessment decision is the electronic counterpart of the current paper export customs clearance document.

 

Where and as of when does the electronic assessment decision come into effect?

As of 1 November 2010, the sender will receive proof of export for exported goods consignments exclusively in the form of the electronic assessment decision.  Physical customs export certificates are no longer provided.
 

Who is entitled to an electronic assessment decision?

The conditions associated with the entitlement to an electronic assessment decision are identical to those of the physical export customs clearance document.

All companies liable to tax in Switzerland and Liechtenstein are fundamentally entitled to an electronic assessment decision.

In addition, the electronic assessment decision is only issued for goods exported via the postal channel and worth more than CHF 1,000 or goods subject to export permission.

 

For which postal products is the electronic assessment decision available?

The electronic assessment decision will replace the export customs clearance document. For the following products, an electronic assessment notice is available:

  • PRIORITY and ECONOMY letters
  • PostPac International PRIORITY and ECONOMY
  • GLS parcels

During the course of the year, the URGENT Business, TNT Express and small consignments mailing solutions from PostLogistics will also make the transition.

 

As a sender of an international letter or parcel consignment, where and how can I obtain the electronic assessment decision to which I am entitled?

In principle, there are three ways to acquire an electronic assessment decision?

  1. As a download at  www.post.ch/evv
  2. Via e-mail (only for PostPac International exports and only if the waybill was created using one of the electronic tools from Swiss Post International and the sender’s e-mail address has been expressly entered)
  3. Order via postal customs clearance customer service (by phone or e-mail: this is the only option for non-registered letters).
 

What is the procedure for obtaining an electronic assessment decision at www.post.ch/evv ?

To acquire an electronic assessment decision for exported goods, users must first enter their consignment number and postcode in order to log in. They can then download their electronic assessment decision and save it on their own IT system and print it out if necessary.
 

As of when and for how long is an electronic assessment decision available?

Electronic assessment notices are generally provided within two working days of the export. The electronic assessment decision is then either available to download or is forwarded to the sender by e-mail.

Electronic assessment decisions are made available to the sender at  www.swisspost.ch/evv for three months after export and can be downloaded as many times as required.

 

Who should I contact if I need an electronic assessment decision for good exported more than three months ago?

If the goods were exported more than three months ago, please contact the postal customs clearance customer service team. You will then be provided with the requested electronic assessment decision, subject to an administrative fee.
 

Where will the electronic assessment decision be delivered if I registered the goods for export electronically (e-dec Export procedure)?

If your goods were registered for export electronically via e-dec Export, the electronic assessment decision will be sent to you via the respective customer tool. In this case, it will not be possible to access your electronic assessment decision at  www.swisspost.ch/evv.
 

As a company liable for VAT, how long do I have to keep the electronic assessment decision?

Companies liable for VAT are obliged by the Swiss Federal Tax Administration (FTA) to keep an electronic copy of the assessment decision for 11 years (10 years + current year).
 

How can an assessment notice be obtained retrospectively?

  1. If export is declared manually by Swiss Post: Free download from  www.swisspost.ch/evv or by telephone via the postal customs clearance customer service.
    If export is declared by the customer by means of e-dec: In principle, the electronic assessment notice will be returned to the system via which the declaration was made. If the electronic assessment notice is missing, the Swiss Customs Administration must be contacted.
  2. If it can be proved that no customs declaration was made when the consignment was sent, Swiss Post International makes a request to the customs office to issue a retrospective assessment notice, which is then delivered to the customer free of charge on condition that the request is accepted by the customs office.
  3. The following parameters must be respected so that a retrospective assessment notice may be ordered:
    1. The consignment was exported by Swiss Post.
    2. The export date of the consignment must not be more than 60 days in the past.
    3. The value of the consignment is at least CHF 1,000.
    4. A commercial invoice (copy) is available that confirms the information.
    5. An original receipt for import customs clearance in the respective country or confirmation from the Swiss embassy or similar representative office abroad that the goods are in the respective country is available.
 

Where do I request an assessment notice produced retrospectively?

The request can be made by telephone (0848 639 639) to Customer Service "Postverzollung".

Written applications may be addressed to

 

How do I fill out an export declaration?

The export declaration shown in the figure below should only be used for letter items weighing up to 2 kg. It should be completed as follows:.

Formular

  1. Sender's name and address
  2. Recipient's name and exact address
  3. Recipient’s telephone number
  4. Designation of content
  5. Type of Movement Certificate (EUR. 1) and number
  6. Number of export licence and date of issue
  7. Tick box if a commercial invoice is enclosed (and indicate number of invoice, if applicable)
  8. Quantity and unit of measurement of each article
  9. Detailed description of contents
  10. Value of contents in CHF
  11. Net weight
  12. Tariff number and key (for commercial items only)
  13. Country of origin of goods
  14. Total value of goods
  15. Gross weight of item
  16. Postage costs
  17. Comments
  18. Date and sender's signature

The export declaration for URGENT and PostPac International items is part of the waybill and therefore does not have to be completed in detail.

 

Where can I find out about the import and export regulations?

  1. Online at  www.swisspost.ch/info-int under "Import regulations“
  2. On the Swiss Customs website: www.zoll.ch
  3. From one of the customs offices in Basel, 061 201 22 22, Zurich, 044 242 26 10 or Geneva, 022 717 77 30.
  4. From the embassies or consulates of the various countries.
 

When is the green Customs Declaration (CN 22) used for the content declaration and how is it completed?

The green Customs Declaration (CN 22) is used to declare the content of letter items worth up to CHF 700 and weighing up to 2 kg.
The green Customs Declaration (CN 22) should be completed as indicated below.

Kleber

  1. Designation of content
  2. Detailed description of contents
  3. Net weight Value of goods
  4. Value of goods
  5. Total weight
  6. Total value of goods and indication of currency used
  7. For commercial items only: HS tariff number and country of origin of goods
  8. Date and sender's signature
 

When is form CN 23 used as a customs declaration and how is it completed?

The Customs Declaration (CN 23) is used to declare goods worth up to CHF 700 where the sender does not wish to disclose the effective value of the goods to the recipient and the declared value of the goods exceeds CHF 700. The Customs Declaration is used for letter-post items weighing up to 2 kg.

The Customs Declaration (CN 23) should be completed as indicated below.

Formular

  1. Sender's name and address
  2. Recipient's name and exact address
  3. Recipient’s telephone number
  4. Designation of content
  5. Type of Movement Certificate (EUR. 1) and number
  6. Number of export licence and date of issue
  7. Tick box if a commercial invoice is enclosed (and indicate number of invoice, if applicable)
  8. Quantity and unit of measurement of each article
  9. Detailed description of contents
  10. Value of contents in CHF
  11. Net weight
  12. Tariff number and key (for commercial items only)
  13. Country of origin of goods
  14. Total value of goods
  15. Gross weight of item
  16. Postage costs
  17. Comments
  18. Date and sender's signature