Temporary exportation of goods from Switzerland to Europe

When can temporary exportation be performed?

It is possible to allow the goods to leave national territory for a temporary period, without, however, paying customs duties, when the goods must be undergo special processing abroad, such as:

• processing means the transformation of products or goods with physical or chemical characteristics different to the temporarily imported goods;
• erecting, assembling or fitting them to other goods;
• repair, adaptation and updating.

The regulations, in fact, provide for the possibility, under this system, to export goods of any type that must be processed abroad, with the obligation to be reintroduced entirely into the country of origin. Temporary exportation may take place also as a special arrangement for international shipment of merchandise for study, viewing, or experiment purposes, but also for exhibition at trade shows or events; e.g., products exported for temporary use.

To perform this particular exportation, it is necessary to request authorization (Declaration of Temporary Admission – DTA) from customs in the region in which the operation takes place. The destinations and specifics of the processing to which the goods must be subject, must in fact be expressed to the customs office of origin.

The goods may remain abroad in the temporary exportation system for a maximum period of two years, a limit that may be extended by one year, requesting this from the customs office, a maximum of three times. This temporary exportation system is concluded with the re-importation of the goods, and if this does not take place, the goods must be declared as exported.

This particular system offers many tax advantages but it is necessary to follow the various customs procedures in detail. Our expert personnel will take charge of everything, assisting in both shipping and the bureaucratic process.