Inward Processing
The inward processing traffic is used for the temporary import of goods for processing or repair. The goods are imported into Switzerland with the aim of being processed and then re-exported abroad.
The inward processing traffic is always subject to authorisation and must be declared in the import declaration using the type “processing traffic”. Distinction is made between "suspensive procedure" and "refund procedure". This distinction has a significant influence on whether a customs duty of CHF 0.00 (suspensive procedure) or the normal rate resp. the preferential rate (refund procedure) is applied to the import. The processing type «Eigen» (in-house) or «Lohn» (subcontracted) must be indicated. In addition the type of processing/repair must be indicated. An example would be roasted coffee”, which is refined to coffee powder extract in Switzerland.
There is also inward processing, which is not assessed under the inward processing procedure. In this procedure, the import declaration is declared as normal assessment. In addition, the remark “repair” and the type of processing/repair must be entered. An example would be the replacement of defective zips on trousers.
