- The exporter files the export declaration, directly or through a forwarder. In Switzerland, the company identifies itself with its UID number (CHE-…).
- Passar is gradually replacing e-dec. The FOCBS plans to shut e-dec down completely at the end of 2027.
- To benefit from the preferential tariff in the EU, you need proof of origin: an origin declaration on the invoice up to €6,000 of originating products per consignment, an EUR.1 above that, unless you are an approved exporter.
- Switzerland does not issue EORI numbers. A Swiss seller only needs one if it declares goods in the EU itself, for example under DDP.
Who files the export declaration?
Every consignment leaving Switzerland needs an export customs declaration. The exporting company is responsible for it. In practice, most SMEs hand this over to a forwarder, who declares on their behalf.
Regular exporters can obtain authorised consignor status, which lets them declare from their own premises under certain conditions.
On the Swiss side, the company is identified by its UID number (format CHE-123.456.789), not by an EORI number.
Passar or e-dec: which system?
The Federal Office for Customs and Border Security (FOCBS) is gradually replacing the former e-dec system with Passar, under the DaziT programme. According to the FOCBS, export processing in Passar is already part of routine operations, and the complete shutdown of e-dec is planned for the end of 2027.
In practice: if you work through a forwarder, check with them which system they use for your consignments and which declaration reference they send you. That reference then appears in your documents and serves as proof of export.
The documents to prepare
| Document | What it is for |
|---|---|
| Commercial invoice | Value, description of the goods, seller and buyer. The basis of the declaration. |
| Packing list | Number of packages, weight, contents of each package. Makes inspection easier. |
| CMR consignment note | International road transport contract, signed by the sender, the carrier and the consignee. |
| Preferential proof of origin | Lets your EU customer pay reduced or no customs duty (see below). |
| Specific permits | Depending on the goods: dual-use items, controlled products, etc. |
Proof of origin: invoice declaration or EUR.1
Thanks to the Switzerland-EU free trade agreement, goods of Swiss origin can enter the EU at a reduced or zero rate of duty. You still have to prove it.
- Up to €6,000 (CHF 10,300) of originating products per consignment, an origin declaration on the invoice is enough.
- Above that, an EUR.1 movement certificate is required, unless you hold approved exporter status, which allows invoice declarations with no value limit.
Note: the threshold applies to the value of the originating products, not to the invoice total.
On the EU side: EORI and Incoterm
On arrival, the goods are imported into the EU by a declarant holding an EORI number. Who that declarant is depends on the Incoterm.
- EXW, FCA, DAP: your EU customer imports the goods under its own EORI. You do not need an EORI.
- DDP: you, the Swiss seller, are the importer in the EU. You then need an EORI, applied for in an EU member state (Switzerland does not issue one), and often a fiscal representative for import VAT.
Choosing the Incoterm is therefore not a commercial detail: it decides who does what at the border.
The 5 mistakes that stop a truck
- An invoice with no value, no currency or too vague a description of the goods.
- A missing proof of origin, or an invoice declaration above the €6,000 threshold.
- An unclear Incoterm: nobody knows who clears customs on arrival.
- A wrong tariff code, which changes the duties and can trigger an inspection.
- An export declaration that is not ready when the truck reaches the border.
In FretCom, the customs file opens automatically with the international mission. It contains the legal identifiers (UID, EORI, Passar GDRN, MRN), the Incoterm, which tells you who clears customs, and the uploaded documents. The checks show what is missing before departure, with the action to take. The Copilot suggests a tariff code, which you confirm.
Frequently asked questions
Does a Swiss company need an EORI number?
Only if it acts as a declarant in the EU itself, for example when selling under DDP. Switzerland does not issue EORI numbers: one is applied for in an EU member state. In Switzerland, the company uses its UID number.
When is an EUR.1 needed instead of an invoice declaration?
When the value of the originating products in a consignment exceeds €6,000 (CHF 10,300), unless the exporter has approved exporter status.
Can e-dec still be used?
The FOCBS is replacing e-dec with Passar and plans a complete shutdown at the end of 2027. Check with your forwarder which system your exports are declared in.
Are exports subject to Swiss VAT?
Supplies of goods transported directly abroad are exempt from domestic VAT. The export must however be proven with the customs evidence, otherwise the supply is taxed domestically.
Sources
- FOCBS · DaziT business advisory group, minutes of 22 June 2026 (in German)
- Swiss SME Portal · Export for SMEs: formalities at a glance (in German)
- FOCBS · UID, EORI number and electronic customs declaration (in German)
- FOCBS · VAT: tax-exempt supply on export (in German)
- Swiss Post · Certificate of origin and EUR.1 (in German)
- Goldblum · EORI registration in Switzerland
This guide provides general information that is up to date on the date shown. It does not replace the advice of the Federal Office for Customs and Border Security (FOCBS), your forwarder or your accountant for a specific case.