As of 1.1.2022, a revision of the internationally harmonised list of goods of the WCO will come into force. The necessary adjustments to the Swiss customs tariff have been approved by the Federal Council. The purpose of the revision, which is carried out every five years, is based on technological progress and is intended to enable more informative statistics and better control of trade flows.
The recent revision of the World Customs Organization's (WCO) internationally harmonised list of goods requires an adjustment of the Swiss customs tariff. A precise and internationally uniform tariff classification for new product categories will thus be possible. Customs duties on imports are not affected by the adjustment.
The Harmonised System (HS) for the description and coding of all goods is the international basis for customs tariffs. Furthermore, it is nowadays also used as a goods coding system for international economic and transport statistics. In order to take account of technological developments, the HS is regularly updated every 4 to 6 years. The WCO member states are obliged to incorporate these adjustments into their national customs tariffs.
Technological progress required a revision of the existing customs tariff with the introduction of specific customs tariff numbers. This applies, for example, to hybrid vehicles, drones, 3D printers, e-cigarettes or edible insects. The concerns of the Swiss pharmaceutical industry were also taken into account with the simplified classification of cell cultures and placebos.
In order to improve the informative value of statistics and to better monitor trade flows, chemical products and electronic waste are given new customs tariff numbers. These are mainly substances that are harmful to humans, animals and the environment.
The amended tariff numbers are supplied by the FCA with the December master data update and imported into Declare-it.