Anyone importing goods into Switzerland at reduced tariff rates based on their intended use must review their procedures. The Swiss Federal Customs Administration (BAZG) will change the process on November 1, 2026. At present, these changes are not yet in force.
Simply put: The reduced tariff depends on what happens to the goods. Plant oil for cosmetics manufacturing is one example. The use obligation is the business's commitment to comply with the conditions.
As of now, essentially one obligation per business partner is sufficient for all corresponding imports. Previous obligations will expire; the public database D-123 will be shut down. Goods previously marked with the preferential goods code V will also generally require an approved obligation.
Preparation is conducted through the ePortal. The BAZG instructions provide for government login AGOV. In "Connex," the business partner management system, the business is registered and the "use obligation" role is requested. For new registration, a code is sent by mail. This is valid for 14 days. Therefore, do not wait until the first November shipment.
Changes also apply to data in e-dec, the existing customs declaration system: assessment type 5, preferential code according to Tares, and intended use in the goods description. Upon approval, article 5, field 98, and the business partner ID of the obligation holder are recorded. This must match the importer or recipient.
Certain preferential tariffs from free trade agreements are also affected. If the reduced rate is tied to a specific use, proof of origin alone will no longer be sufficient. Under certain conditions, the new code 30 is provided for this purpose.
The transition is linked to Passar, the new customs goods traffic system. However, it will take effect earlier in e-dec. For the first declaration from November onward, the customs agent and importer should jointly review the applicable Tares notes and the new R-17. (Source: BAZG)