Switzerland updates end-use customs duty relief process

From 1 November 2026, Swiss importers claiming duty relief linked to a product’s intended use will normally need a new digital end-use commitment and additional declaration data.

What is changing?

Switzerland is changing the process for claiming customs duty relief where the reduced rate depends on how imported goods will be used.

From 1 November 2026, a Swiss importer or consignee claiming this type of relief will normally need a new digital end-use commitment accepted by the Swiss Federal Office for Customs and Border Security. Existing commitments will no longer be valid.

What must go into the declaration?

The import customs declaration must include:

• The relevant customs-relief code shown in Tares
• The intended use of the goods
• The business-partner ID of the end-use commitment holder, matching the importer or consignee

For consignments below 500 kg net weight per tariff number, commitment number 4000-0 may be used where the Swiss business partner does not hold an end-use commitment.

What this means for UK e-commerce sellers

This does not introduce a new general customs duty, VAT charge, value threshold or documentation requirement for ordinary UK-to-Switzerland e-commerce parcels.

A UK seller may need to help where its Swiss importer is claiming relief linked to intended use—for example by supplying an accurate product description and intended-use information. The Swiss importer, consignee or customs representative should confirm the applicable Tares code and declaration details.

Official sources

• Swiss Federal Office for Customs and Border Security: changes from 1 November 2026 ↗
• Swiss Federal Office for Customs and Border Security: goods receiving end-use relief ↗