Switzerland replaces end-use customs registrations from November

One undertaking per business partner

The announced procedure uses one end-use undertaking per customs business partner, requested before the first qualifying import, rather than separate undertakings for each tariff heading or use. Existing undertakings become invalid on 1 November and the public D-123 database closes. Businesses need a customs business-partner ID, or GP-ID, and must request the end-use undertaking role through Connex in the e-Portal.^[2]

For declarations within the announced procedure, e-dec requires assessment type 5, the relevant Tares customs-relief code and the intended use in the goods description. Permit details must state type 5, issuing office 98 and the undertaking holder’s GP-ID, matching the importer or recipient. The notice also brings tariff headings marked with procedure code V into the undertaking process; the former V/R distinction will no longer determine that process.^[2]

End-use obligations remain

The legal framework remains Customs Act article 14 and Customs Ordinance articles 50–54. Article 51 requires an approved undertaking before the first declaration; articles 52–53 link the claim to the appropriate recipient and specified use. A later change to a use attracting higher duty requires a new declaration and payment of the difference under Customs Act article 14(4).^[3][4]

The EFD End-use Customs Relief Ordinance of 4 April 2007, SR 631.012, adds evidence and control requirements. Articles 7–8 require proof of permitted use and an end-use reservation when unchanged goods are passed on; article 23 requires stock-and-movement records. Replacing the registration therefore does not dispense with evidence or inventory controls.^[5]

Groups with several establishments should check whether each relevant site needs a GP-ID with the undertaking role, as the authority requests. The announced changes exclude the special beef procedure under headings 0201.2091/3091 and 0202.2091/3091 for countries without a ban on hormones as growth promoters. This brief covers the general registration procedure, not the small-consignment boundary or product-specific tariff entitlement. BAZG says revised Tares notes and R-17 will be available from 1 November; importers should check those applicable instructions before claiming relief.^[2]