Outward processing traffic is used for the temporary export of goods for processing or repair. These are then re-imported into Switzerland. There are two types of re-importation.
Principle of identity
The physically identical goods must be re-imported.
Principle of equivalence
The exported goods are replaced abroad by foreign goods. In case of replacement, the goods must be of the same quantity, nature and quality.
For outward processing, an authorisation from the customs administration is required. The authorisation is granted if the applicant is registered or resident in the customs territory. The authorisation is granted on the basis of the principle of equivalence, provided that the nature and quality of the goods is proven and there is no risk of deception for the consumer, for example. If these conditions are not met, an authorisation is granted on the basis of the principle of identity.
Special export regulations are not invalidated by the outward processing procedure, e.g. permit obligation for war material.