Goods originating from states with which a free trade agreement is in force or from developing countries can tend to be imported duty-free or at a reduced rate.

The effective rate for each state is indicated in the electronic customs tariff www.tares.ch .

To benefit from customs facilities it is necessary to present a valid proof of origin and to draw up the relevant application for taxation at the preferential rate in the declaration.

Information concerning the issue of proofs of origin must be made available to the authorities of the exporting country.