EU–Switzerland agreement on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures

KEY POINTS

The agreement applies to the customs territory of the EU and Switzerland, including its customs enclaves, and to the customs territory of Liechtenstein, as long as it is linked to Switzerland by a customs union.

The EU and Switzerland agree to do as follows.

• Carry out:
  • inspections and formalities with the minimum possible delay and, as far as possible, in one place;
  • random inspections, based on the number of consignments passing through a frontier post and not the total number of goods in each consignment, except when circumstances justify otherwise.
• Deploy customs offices on their territory to take account of commercial operators’ requirements.
• Delegate to the relevant services the authority to inspect the validity and authenticity of documents and goods.
• Recognise each other’s inspections and the validity of documents they issue.
• Ensure frontier posts are open, where traffic volume warrants, so:
  • frontiers can be crossed 24 hours a day and any inspections and formalities can be carried out on goods being transported under a customs transit procedure;
  • inspections and formalities for goods not under a customs transit procedure may be carried out, except on public holidays, for continuous periods (10 hours from Monday to Friday, 6 hours on Saturdays).
• Establish express lanes at frontier posts, where technically possible and traffic volumes justify, for goods under a customs transit procedure.
• Cooperate nationally, regionally and locally between authorities and departments carrying out inspections and formalities on either side of frontiers.
• Inform one another when planning to introduce new inspections or formalities.
• Take measures to prevent excessive waiting times at inspections.
• Provide each other, either when requested or on their own initiative, with all available information to ensure trade runs smoothly.

The agreement establishes the following administrative bodies.

• A joint committee that:
  • acts by mutual agreement;
  • meets at least once a year;
  • administers the agreement and ensures its proper implementation;
  • makes recommendations and takes decisions;
  • monitors and, where necessary, amends the agreement’s provisions on customs security measures (Chapter III) and the relevant annexes;
  • seeks an amicable settlement to any dispute between the EU and Switzerland over the interpretation or application of the agreement.
• Consultation groups to deal with practical, technical or organisational issues.

Provisions on the development of law require:

• the EU, when drafting legislation covering areas in Chapter III, to seek informal opinions from Swiss experts, just as it routinely does from EU national experts;
• the Commission to send a copy of the draft legislation to Switzerland;
• a preliminary exchange of views if either party so requests;
• amendments to Chapter III due to developments in EU legislation to be decided as soon as possible so both may be implemented at the same time.

The EU allows Swiss experts to participate as observers in the Customs Code Committee when items covered by Chapter III are discussed.

The EU and Switzerland confirm that any agreement either signs with a non-EU country on issues covered by Chapter III will not create obligations for the other, unless the joint committee so decides.

The agreement does not:

• prevent bans or restrictions on the import, export or transit of goods on grounds such as public morality, policy, security or health, protection of national treasures or industrial and commercial property;
• apply to inspections of or formalities on ships or planes, but does apply to the vehicles and goods they carry.

Annex III sets out the details of an arbitration procedure.

Decision No 1/2013 made initial amendments to Annexes I and II to the agreement.

Decision No 1/2021 of the EU–Switzerland joint committee replaces Articles 9 to 14 of Chapter III (customs security measures) and Annexes I and II to the agreement.

The EU and Switzerland:

• ensure the same level of security and safety at their external borders by applying identical customs security measures to goods to and from non-EU countries;
• do not apply those customs security measures to goods transported between themselves;
• consult with each other before concluding arrangements with a non-EU country to guarantee consistency in implementing the 2009 agreement.

Entry and exit summaries:

• are required for goods transported to and from non-EU countries, except for those transiting by sea or air;
• must be provided before the goods enter or leave either party’s customs area;
• are lodged by the carrier, importer or person presenting the goods (entry summaries) and by people identified by the EU and Switzerland (exit summaries).

Annex I gives details of the entry and exit summary declarations. It covers the:

• electronic import control system 2 (ICS2) used;
• form and particulars of the declarations;
• exceptions where summaries are not required;
• location and time limits for lodging declarations;
• technical arrangements for the electronic systems;
• financing arrangements of the import control system.

Each party designates authorised economic operators (AEOs) within their jurisdiction. In the case of Switzerland, this includes its customs exclaves of Samnaun and Sampuoir. The operators:

• enjoy facilitations during security-related customs controls;
• are recognised by the other party, particularly when agreements with non-EU countries are implemented.

Annex II lays down the:

• criteria for granting AEO status and the conditions for applying it;
• type of facilitations given (i.e. AEOs have fewer physical and document-based security controls than others);
• rules on suspending, annulling and revoking the status;
• arrangements for exchanging information between the EU and Switzerland on their AEO.

Security- and safety-related customs controls are:

• based primarily on risk analysis using electronic data processing techniques to identify and evaluate risks and develop countermeasures;
• carried out within a common risk management framework that is also used to exchange risk-related information, subject to professional secrecy and personal data protection rules.

In March 2021, Decision No 130/2021 of the Joint Committee of the European Economic Area was adopted. It:

• amends Protocol 10 to the European Economic Area Agreement on the simplification of inspections and formalities to enable Norway to join the EU’s ICS2 customs control system on basically the same terms as Switzerland;
• takes account of the Commission’s Implementing Decision (EU) 2019/2151 establishing a work programme for developing and deploying electronic customs systems;
• does not apply to Iceland and Liechtenstein, but could in the future.