# US Tariffs on Forced Labor: Switzerland Capped at 12.5 Percent – Transition Period Expired

**Category:** Customs  |  **Source:** Frachtportal Redaktion  |  **Published:** 2026-07-28  |  **Updated:** 2026-07-29

**Tags:** US-Zölle, Section 301, Zwangsarbeit, Schweiz USA, Handel USA, USA Einfuhr, Zoll USA, Us Import, HTSUS, USTR, In-Transit, Logistik News, Transport News, Fracht News, Speditions News, Supply Chain News, Zoll News, Frachtportal News, Seefracht, Schienentransport, Digitalisierung, Zoll

> New US tariffs affecting Swiss goods since July 24. Key factors are MFN tariff rates, HTSUS codes, product exemptions, and the timing of US imports.

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On July 24, 2026, the USA introduced new tariffs on goods from 60 economies. The US trade authority USTR cited insufficient measures against trade in products made with forced labor as the justification.

The measure is implemented under Section 301 of the American Trade Act. This instrument allows the USA to take action against what it considers unfair or discriminatory trade practices. According to USTR, the affected economies account for approximately 99.4 percent of total US imports.

Switzerland is subject to a special calculation. Swiss goods are not simply burdened with an additional tariff of 12.5 percent. The normal MFN tariff is credited against this amount.

If the regular US tariff is, for example, 5 percent, a Section 301 tariff of 7.5 percent is added. Together this equals 12.5 percent. If the normal tariff is already 12.5 percent or higher, no additional Section 301 tariff is imposed. Numerous goods are also completely exempted.

For the EU and Taiwan, this cap is set at 10 percent. Japan, South Korea, and Switzerland receive the 12.5 percent rule with MFN tariff credits. A further 38 economies, including China, Brazil, and Vietnam, are generally subject to an additional 12.5 percent tariff. In the case of China and Brazil, these tariffs can be combined with existing Section 301 tariffs.

The short transition period has now ended. Goods already loaded for ocean transport before July 24 could only be exempted from the new tariff if US customs entry occurred before July 28 at 00:01 Eastern Coast Time. A simple departure before the cutoff date is therefore no longer sufficient.

Two US importers have already filed suit in the US Court of International Trade. They accuse the government of using the forced labor investigation as a means to reintroduce the previously suspended broad US tariffs. However, the lawsuit does not automatically invalidate the tariffs.

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For Swiss exports, you cannot simply calculate with "12.5 percent additional tariff". The decisive factors are the US tariff classification number, the applicable MFN rate, and any available exemptions.

The US importer or customs broker should verify for each line item:

What standard MFN tariff applies?

Does the goods fall under HTSUS 9903.05.73 or 9903.05.74?

Does the Swiss product exemption under 9903.05.98 apply?

Are there additional duties, such as antidumping or countervailing duties?

Who bears the burden according to Incoterm and purchase agreement?

For DDP shipments, the additional burden may fall directly on the Swiss exporter. With DAP or FCA, import responsibility typically lies with the US importer. Nevertheless, follow-up invoices, price renegotiations, or shipment holds can occur if customs costs have not been clarified properly in advance.

In short: For Swiss goods, there is no flat surcharge of 12.5 percent. Each tariff classification must be calculated individually and verified against exemption lists.

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The new tariffs have been in effect since July 24, 2026 at 00:01 US Eastern Standard Time.
The basis consists of 60 separate Section 301 investigations.
The affected economies account for approximately 99.4 percent of US imports.
For Swiss goods, a tariff level of 12.5 percent applies in principle, including MFN tariff.
With an MFN tariff of 5 percent, the new Section 301 component amounts to 7.5 percent.
With an MFN tariff of at least 12.5 percent, no additional Section 301 tariff applies.
For Switzerland, general and additional country-specific product exemptions exist.
The in-transit exemption ended on July 28, 2026 at 00:01 US Eastern Standard Time.
The corresponding Swiss Chapter 99 codes are 9903.05.73, 9903.05.74, and 9903.05.98 for exemptions.
A lawsuit by two US importers is pending; the tariffs remain in effect for the time being.

## Related Entities

### Countries

- [Switzerland](https://www.freight-academy.com/en/information/land/ch)
- [United States of America](https://www.freight-academy.com/en/information/land/us)

### Glossary

- [Import](https://www.freight-academy.com/en/glossary/import)
- [Import](https://www.freight-academy.com/en/glossary/import-2)
- [Importer](https://www.freight-academy.com/en/glossary/importer-2)
- [Maritime transport](https://www.freight-academy.com/en/glossary/maritime-transport)
- [Goods](https://www.freight-academy.com/en/glossary/goods)
- [Customs duty](https://www.freight-academy.com/en/glossary/customs-duty)
- [Section 301](https://www.freight-academy.com/en/glossary/section-301)
- [MFN Tariff](https://www.freight-academy.com/en/glossary/mfn-tariff)
- [HTSUS](https://www.freight-academy.com/en/glossary/htsus)

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