Tariff differences

Due to Liechtenstein's membership in the EEA, some EEA originating products, which are subject to customs duties when imported into Switzerland from EEA member states, can be imported duty-free into Liechtenstein. This concerns certain fish and fish products. The economic significance for Liechtenstein is extremely marginal, as the products in question are neither processed by the local industry nor do they function as consumer goods in the domestic sales market.

If a duty was levied on EEA originating goods, for which duty exemption is provided in the EEA and which are intended for a company domiciled in Liechtenstein, on the occasion of importation, these can be reclaimed from the Office of National Economy on application. However, the condition is that these goods are not resold or transferred to Switzerland.

If such goods imported into Liechtenstein with tariff differences were admitted duty-free by the Schaanwald or Buchs customs offices, which can carry out direct EEA customs clearance, the duties will be levied after if the goods are resold or brought into Switzerland.

For more details on the procedure for any of the customs duty post-clearance and reimbursement, please refer to the leaflet "Customs procedure".

Merkblatt Zollverfahren

Supplement 1 to the leaflet