An updated overview of the Swiss free trade agreements network can be found in the www.seco.admin.ch section. Types of accumulation: bilateral accumulation: only with primary subjects of the two free trade partners (bilateral) (for example. B Switzerland-Japan or AELE-COLOMBIA). Diagonal accumulation: possible with primary subjects of several free trade partners, as all apply the same country of origin rules (e.g.B. EU-EFTA-Turkey). Cumulative euro-med: this is also possible with primary materials from Mediterranean countries, since all the free trade partners concerned apply the same country of origin rules and there are agreements between them. Participating countries: Egypt, Algeria, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, the West Bank and Gaza Strip, as well as the Faroe Islands. Effective 1 January 2012, the countries of the Western Balkans were also admitted to the Euro-med cumulative zone: Albania, Croatia, Macedonia and Serbia. Cumulative with the EU is not yet possible and does not apply to agricultural products mentioned in Chapters 1 to 24. Pan-European accumulation: with primary materials from EFTA, the EU or Turkey. Full accumulation: the appropriate treatment must not take place on the customs territory of a single country, but can be carried out throughout the territory of a free trade agreement.
Full accumulation is only provided for under the AELE-Tunisia free trade agreement. The export or export administrators concerned must at least be familiar with the fundamental principles underlying the application of free trade agreements and know the applicable rules. More information on country of origin rules and country of origin products is available in the country of origin. The objective of preferential origin is to make goods duty-free when exporting to a free trade agreement or to subject them to a reduced duty. This document is accompanied by a certificate of movement of goods or a declaration of country of origin on invoice. Compliance with non-preferential country of origin rules does not exempt goods from customs when imported into a third country – these country of origin rules only apply if the destination country requires a country of origin certificate for importation. This should not be confused with the issue of Swissness (« Made in Switzerland »), which is subject to another set of rules. Most (but not all) Swiss free trade agreements contain such a rule.
This means that the determination of the country of origin of primary materials from a third country is not taken into account, provided that their value does not exceed 10% of the factory starting price. However, if a percentage rule is established in the list, it cannot be exceeded by the application of the general value tolerance.