Below are the exceptions where reduced rates apply upon importation.
Goods that were originally definitively exported and that are being returned to Switzerland, so-called domestic returned goods, can be re-imported duty-free under certain conditions, e.g. defective goods. Duty-free is not to be confused with VAT-free or tax-free.
Other duty-free goods include, for example, objets d'art and exhibition objects for museums as well as household effects.
Goods can be admitted temporarily with a customs declaration for temporary admission (ZAVV) or an ATA Carnet. The goods must be re-exported within a specific timeframe.
Processing traffic refers to the temporary importation of goods into Switzerland for treatment, processing or repair. Examples include gold-plating and re-exporting foreign items of jewellery, carrying out repairs in Switzerland and re-exporting, etc.
Further exceptions can be found under tariff reliefs.