Europe
Trade terms in Switzerland: what works and what catches people out
Switzerland is outside the EU customs union. A foreign seller can import in its own name for DDP once it holds the Swiss tax authority's 'declaration of subjection' and is VAT-registered through a Swiss tax representative.
Record last reviewed · Check a route to Switzerland →
DDP when importing into Switzerland Usable with conditions ✓ Verified
Can a foreign seller clear the goods and pay import taxes in this country?
Usable with registration. A foreign business may import goods into Switzerland in its own name if it holds FTA authorisation (the 'declaration of subjection for abroad') at the time of import. Foreign taxable persons without a Swiss domicile or place of business must appoint a Swiss tax representative and register within 30 days once liable (liability starts at CHF 100,000 annual worldwide turnover from taxable supplies, unless they opt in).
Sources: Swiss Federal Tax Administration (FTA/ESTV) · Swiss Federal Tax Administration (FTA/ESTV) · last checked
CIF when importing into Switzerland Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIF barrier is listed for Switzerland in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
CIP when importing into Switzerland Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIP barrier is listed for Switzerland in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
EXW when exporting from Switzerland Unverified Unverified
Can a foreign buyer handle export clearance out of this country?
No EXW barrier is listed for Switzerland in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FCA when exporting from Switzerland Unverified Unverified
Are there export-filing traps when the buyer arranges carriage from this country?
No FCA barrier is listed for Switzerland in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FOB when exporting from Switzerland Unverified Unverified
Are there local quirks with FOB when shipping from this country?
No FOB barrier is listed for Switzerland in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
Sources used on this page
- VAT Info 22: Foreign businesses — Swiss Federal Tax Administration (FTA/ESTV)
- VAT liability – foreign companies — Swiss Federal Tax Administration (FTA/ESTV)
- National regulatory barriers to the Incoterms® 2020 rules (updated January 2025) — International Chamber of Commerce (ICC)
Snapshot as of December 2024, compiled from ICC national committees. Used as a lead list: facts that rely only on this document are flagged for review until confirmed against national law.
'Needs review' means the fact relies on a secondary source (often ICC's January 2025 barrier list) or an inference we have not yet confirmed against the national law. Spotted an error or a change? Tell us.