VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

6.3 Bonded (customs) warehouse

The Swiss Customs Law provides for a number of bonded warehouses that have been drafted reflecting the provisions of the European Customs Code.


Currently, it is possible to store goods in a bonded warehouse that are customs cleared as well as goods from abroad that have not yet been put into free circulation in Switzerland. However, be aware that there is a legislative amendment planned whereby only non-customs cleared goods can be stored in bonded warehouses. As the legislative process has not been finalised and its outcome is not clear at the time of the writing, more details cannot yet be provided at this stage.


Until now a supply of goods stored in a bonded warehouse can be zero rated provided that it can be proven to the satisfaction of the FTA that the goods were under customs control when being supplied. The proof is mostly furnished by the stock accounting.


The term customs debtor is broadly interpreted by the FCA. Anybody who is involved in the movement of the good (supplier, customer, freight forwarder, customs agent etc.) can be held liable for payment

of customs debt (i.e. import VAT and customs duties) irrespective of whether he is mentioned on the customs declaration.


Copyright: VAT Consulting AG


Vorherige Seite     Nächste Seite