Any questions?

We offer you a solution for this type of transport, with Transit, without customs clearance.

Our strategic locations around Switzerland make it easy for you to get in and out.

TDX is represented all over Switzerland, with each agency working in the same way and in perfect synergy. You can centralize your requests in one agency, so you have a single point of contact, no matter where your goods are presented.

Apart from local customs infrastructures, none! Our solutions are designed to make your life as easy as possible.

Choosing an entry/exit office on your route will save you time and mileage.

The means of transport (truck, private vehicle, -3.5T utility vehicle, type of products declared, office opening hours, etc.) are all criteria to be considered. TDX will always advise you on the solution best suited to your needs.

In Switzerland, when the customs import declaration (DDI) is accepted by the customs office, Swiss customs issues electronic tax rulings (DTE).

For a customs declaration, there are always two DTEs:

• One for customs duties and other customs taxes called “DTE DOUANE”.
• The other for VAT, known as the ” VAT DTE”.

If you do not agree with a DTE, you have the right to contest it. In this case, don’t hesitate to contact us very quickly, as the legal deadline for correcting a DTE set by the Federal Customs Administration is 60 calendar days from its date of issue.

Once this deadline has passed, no further appeal is possible, and any request for correction, even if justified, will be rejected by the Federal Customs Administration.

Yes, you will have to pay taxes if :

You cannot provide us with “EU-A” or “DTE EXPORTATION” proof of initial export.

No, you can benefit from duty-free reimportation if :

• You can provide us with “EU-A” or “DTE EXPORTATION” proof of the initial export of your products.
• For re-importation into France, please provide us with the address of your tax office.
• The goods are returned as is, and have not been processed in any way.
• You confirm in writing the reason for the return, and the quantities returned.

We can use either a proforma invoice (if your customer issues one), or the original export invoice.

In all cases, the returned goods must be clearly identifiable. Customs may refuse duty- and tax-free reimportation if the information provided does not establish with certainty that the goods returned are those originally exported.

In Europe :

• If you have exported to an EFTA country (e.g. Switzerland), you will receive an “EU-A”.
• If you have exported to another third country (e.g. USA, China, etc.), you will receive an “EX-A”.

In Switzerland :

You receive an “EXPORT DTE”.

This receipt should be kept in your accounts. You may be asked to justify your VAT exemptions for goods sold for export, or conversely to justify the payment of duties and taxes on goods acquired abroad.

Yes, these goods must also be declared.

Declaring these goods does not mean that the consignee will pay for them. It only means communicating the value of the goods to customs. In some cases, however, duties & taxes on these products remain payable.

In this case, you can issue a “proforma invoice excluding VAT”, on which it is imperative to indicate that the goods dispatched have no “commercial value” and the reason “free samples, free replacement, etc.”.

Here’s an example for samples: “Free samples, no commercial value.”

The customs document will be drawn up accordingly, and it will be specified that this is not a sale.

Once your customs declaration has been validated by customs, your goods are considered “imported”.

Duties and taxes (customs duties, VAT, etc.) are then payable.

These duties and taxes are payable by the exporter or importer, depending on the payment terms chosen.

As an RDE Registered Customs Representative, TDX declares your goods to customs and guarantees payment of duties and taxes to the authorities.

In Switzerland, if you have your own customs account (PCD account – Procédure Centralisée de Décompte) and provide us with its number, duties and taxes will be invoiced directly by customs. Otherwise, the customs administration will make our PCD account available to you, and we will invoice you for the duties and taxes due, as well as our PCD account fees.

You “sell” your products abroad:

You are therefore an ” exporter “. As a result, you issue an invoice exclusive of VAT, we declare your products to customs, and you receive your “EU” or “EX” “DTE EXPORTATION” receipt validated by customs.

You “buy” your products abroad:

You are an ” importer “. Consequently, your supplier has issued an invoice exclusive of VAT, we declare your products to customs, “we” re-invoice you for the duties and taxes due (VAT, customs duties, etc.), and you receive your “EU” or “EX” “DTE DOUANE & VAT” receipt validated by customs.

In both cases, the supporting documents validated by the customs authorities are documents that must be kept in your accounts and presented at the first request of the customs and tax authorities.

Finally, please note that for any operation in which you are involved in Europe, either as an exporter or importer, your EORI number and intra-Community VAT ID are essential identifiers for customs declarations.

As soon as you exchange (sell, buy or transfer) goods with a third country, these goods must be declared to customs. In Europe, the customs authorities issue you with proof of these operations (EU, EX, IM).

In Switzerland, the supporting documents are “DTE EXPORTATION” for exports & “DTE DOUANE, DTE TVA” for imports.

On export, i.e. from your country to a third country, it enables you to justify VAT exemption in your country.

On import, it provides proof of payment of customs duties and VAT in your country (in the case of the purchase of goods, customs VAT is deductible).