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As soon as you exchange (sell, buy or transfer) goods with a third country, these goods must be declared to customs. In Europe, the customs services provide you with receipts for these operations (EU, EX, IM).

In Switzerland, the receipts are “eVV Export” for an export & “eVV Customs, eVV VAT” for an import.

For export, i.e. from your country to a third country, the receipt allows you to claim VAT exemption in your country.

  1. If you “sell” your products abroad, as an “exporter”, you will issue an invoice excluding VAT, we will declare your products to customs and you will receive your “EU” or “EX” “eVV Export” receipt validated by the customs services.
  2. If you “buy” your products abroad, as an “importer”, your supplier will have issued an invoice excluding VAT; we will declare your products to customs and then “we” re-invoice you the duties and taxes due (VAT, customs duties, etc.), while you receive your “EU” or “EX” “eVV Customs & VAT” receipt validated by the customs services.

In both cases, the receipts validated by the customs services are documents that must be kept with your accounts and presented to the customs and tax authorities as soon as they ask for them.

Finally, please note that for any operation in which you are involved in Europe, either as an exporter or an importer, your EORI number and intra-community VAT identifier are essential identifiers without which customs declarations cannot be drawn up. In Switzerland...

Once the customs declaration has been validated by the customs services, your goods are considered “imported”.

Duties and taxes (customs duties, VAT, etc.) are then due.

These duties and taxes are generally payable by the company that buys the goods (the importer).

As a registered customs representative, TDX declares your goods to the customs services and therefore guarantees the payment of duties and taxes to the authorities.

In Switzerland, if you have your own customs account (CSP/Centralised Settlement Procedure account) and you provide us with your account number, the customs will invoice you directly for duties and taxes. Otherwise, we will make our CSP account available to the customs administration and charge you the duties and taxes due, as well as our CSP account usage fee.

Yes, these goods also need to be declared.

Declaring these goods does not mean that the recipient is going to pay for them. It is only a matter of communicating the value of the goods to customs. In some cases, however, duties & taxes are still due on these goods.

In this case, you can draw up a “proforma invoice excluding VAT”, on which it is essential to record that the goods dispatched have no “commercial value”, with an explanation: “free samples, free replacement, etc.”.

Here is an example for samples: “Free samples, no commercial value”.

The customs document will be drawn up accordingly, specifying that no sale is taking place.

In Europe:

  • If you have exported to an EFTA country (e.g. Switzerland), you will receive an “EU-A”.
  • If you have exported to another third country (e.g. USA, China, etc.), you will receive an “EX-A”.

In Switzerland, you will receive an “eVV Export”.

This receipt is to be kept with your accounts. You may be asked to present it to justify VAT exemptions you have claimed for goods sold for export, or conversely to prove your payment of duties and taxes on goods acquired abroad.

Yes, you will have to pay the taxes if:

You cannot provide us with the “EU-A” or “eVV Export” receipt for the initial export.

No, you will be able to benefit from a duty-free re-import if:

  • You can provide us with the “EU-A” or “eVV Export” receipt for the initial export of your products.
  • To re-import goods into France, you will need to send us the address of your tax centre.
  • The goods have been returned in their original condition and have not been altered in any way.
  • You will write to us confirming the reason for their return and the quantities returned.

We will be able to use either a proforma invoice (if your customer issues one), or the original export invoice.

In all cases, it must be possible to identify the returned products clearly. The customs may refuse permission for duty- and tax-free re-importation if the evidence submitted does not allow them to establish with certainty that the returned goods are those initially exported.

In Switzerland, once the customs import declaration has been accepted by the customs office, Swiss customs will issue electronic assessment decisions (eVVs).

For a customs declaration, there will always be two eVVs:

  • An eVV Customs, for customs duties and other customs taxes,
  • and an eVV VAT, for VAT.

If you do not agree with an eVV, you have the right to contest it. If you wish to do this, please don’t hesitate to contact us as soon as possible, for the legal deadline set by the Federal Customs Administration for correcting an eVV is 60 calendar days from the date of issue.

Once this deadline has passed, there is no further room for appeal and any request for correction, even if justified, will be rejected by the Federal Customs Administration.

Choosing an entry/exit office on your route will save you time and mileage costs.

The means of transport (truck, private vehicle, -3.5T utility vehicle, the type of products declared, the opening hours of the office, etc.) are all criteria to be considered. TDX will always advise you on the solution best suited to your needs.

None at all, except that you will be dealing with the local customs infrastructure! Our solutions are designed to make your life as simple as possible.

TDX is represented all around Switzerland; each office works in the same way and in perfect synergy with the others. You can put all your requests to one central office and thus have a single contact person, regardless of where the goods are presented.

We can offer you a solution for this type of transport, with Transit, cutting out customs clearance. Our strategic locations around the country will make it easy for you to enter and leave Switzerland.