With the following procedures, refunds can be claimed upon exportation or goods can be imported abroad at reduced rates. Please note that a customs duty refund has nothing to do with a refund of value added tax.
In the case of imported goods that are returned (so-called foreign returned goods) the import customs duties levied can be refunded under certain conditions.
Goods in compliance with the provisions of free trade agreements (available in German, French and Italian) are completely exempt from customs duty abroad or are subject to a reduced rate of duty.
Goods can be exported temporarily with a ZAVV or ATA Carnet. The goods must be re-imported after a period.
Outward processing traffic covers the temporary exportation of goods for treatment, processing or repair. Examples: repairing a camera abroad and re-importing it, etc.
Non-preferential origin (available in German, French and Italian) applies provided Swiss foreign trade measures are applied to the importation and exportation of goods.
Other exemptions and reliefs: