Anyone in Switzerland who prepares customs declarations works with TARES on a daily basis. Simply put, TARES is the electronic "price list and operating manual" of Swiss Customs. There you will find not only the tariff number of a product, but also customs duties, value-added tax, additional levies, licensing requirements, and other regulations.
As of August 1, 2026, the Federal Customs Administration (BAZG) has updated the tariff once again. Among other things, customs duties in the agricultural sector have been adjusted. Additionally, the salt monopoly is now depicted as a licensing requirement. For imports of certain beef products from countries where hormonal growth promoters are not banned, there is also a change: an importer's so-called use obligation must now be explicitly stated in the customs declaration.
For normal freight forwarding operations, however, it is almost more important to note how frequently such adjustments now occur. In 2026, TARES has been updated every month so far. A tariff number from your own customer base may still be correct, while the associated permits, additional levies, or notes behind it may have changed.
2028 will be significantly more important
The monthly changes are, however, small work compared to what is coming on January 1, 2028.
That is when the next edition of the Harmonized System, or HS, comes into force worldwide. Simply put, the HS is the international basic framework of customs tariff numbers. The first six digits of a Swiss eight-digit tariff number are based on it. Therefore, a change in the HS ultimately also affects the Swiss customs tariff.
The revision is extensive: The WCO speaks of 299 amendment packages. Six new headings and 428 new subheadings are created, while five headings and 172 subheadings are deleted. In total, HS 2028 will then comprise 1,229 headings and 5,852 subheadings.
This is not simply about renaming some numbers. Entire product categories are being restructured.
An example is vaccines. Human vaccines will in future receive their own heading 30.07, other vaccines heading 30.08. Currently, these goods are still classified in other structures under heading 30.02.
Another example is dietary supplements. A new heading 21.07 is being created for this category. Particularly here, the distinction between food, food preparations, and pharmaceutical products has sometimes been difficult.
The nomenclature for plastic waste and various single-use plastic products is also being restructured. For plastic waste, among other things, it should become clearer which goods fall under the rules of the Basel Convention on transboundary waste transport.
Other changes affect medical emergency equipment such as ventilators, protective materials, or certain diagnostic devices. The aim is to make such goods more clearly identifiable in international trade.
What does HS 2028 mean for Switzerland?
There is already a concrete timeline for this.
The BAZG confirms that Switzerland will adopt the new HS rules into the Swiss customs tariff on January 1, 2028. The corresponding Federal Council Ordinance is expected to be published in summer 2027.
This means: The final Swiss eight-digit tariff numbers are not yet known today for all goods. This is because the WCO sets the first six digits internationally, and Switzerland must then build its own national customs tariff from these.
Preliminary work is still possible. The WCO has published so-called correlation tables. These show which current HS-2022 numbers are likely to correspond to which new HS-2028 numbers. Important: These tables are a work aid and not a legally binding tarification decision.