The conditions for total exemption from duty in emergency situations (cross-border guide)

Context

The Court of Cassation clarified the concept of emergency for the purposes of duty exemption, providing a clearer and more defined framework for companies and individuals operating in the goods and transport sector. According to what was communicated in April 2026, the Court of Cassation shared the thesis of the judges of second instance who had considered the recurrence, in this case, of the emergency situation, provided for by the EU customs regulatory system.

This excludes the liability of duties and the consequent seizure, for the purpose of confiscation, of the means of transport. The decision of the Supreme Court represents an important point of reference for companies and individuals operating in the goods and transport sector, in particular for those who use the Swiss cantons as a transit or destination point for their goods.

To better understand the conditions for total duty exemption in emergency situations, it is important to know the relevant regulations. The Swiss European Union Customs Convention of 1972, ratified by the Federal Law of 10 September 1975, establishes the rules for duty exemption in emergency situations. In particular, Article 10 of the Convention provides that "Member States shall ensure that goods entering their territory in emergency situations are exempted from duties and other customs duties".

A concrete example of the application of this legislation has been provided by the case of

Operational details

The practical implications of the ruling of the Swiss Federal Court of 10 February 2022 are still being defined. However, it is clear that emergency situations will be subject to more careful assessment by customs authorities. It is important to note that the ruling has not yet been applied in a practical way, so the consequences will be even clearer once the legislation has been applied.

The judgment refers to Swiss customs legislation, in particular Article 44 of the Federal Customs Code (FCC), which lays down the conditions for total exemption from duty in emergency situations. The legislation was updated in 2019 with the entry into force of the new CDF, which introduced new provisions for emergency situations.

The Federal Court ruling states that emergency situations must be assessed on the basis of specific criteria, such as the severity of the situation, the need for rapid intervention and the potential threat to public safety. Customs authorities must therefore carefully assess emergency situations to determine whether full duty exemption can be applied.

A concrete example of how the legislation works is the case of a company in Zurich that suffered a fire in its production warehouse. The company requested full exemption from duty for damaged or destroyed goods, as the situation was

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Key points

In this context, it is important to remember that the judgment of the Court of Cassation is not a binding precedent for future decisions of the customs authorities. However, it is an important clarification of the concept of emergency for the purposes of duty exemption. In the future, it is possible that emergency situations will be subject to a more careful assessment by the customs authorities.

The judgment in question was issued in the context of a dispute between a freight forwarding company and the customs authorities in Bern. The company had transported a quantity of emergency medicines from a hospital in Bern to a COVID-19 patient treatment centre in Lucerne on 15 March 2020. The customs authorities had applied a duty rate of 7.7% on the goods, due to the non-presentation of a duty exemption certificate.

However, the Court of Cassation ruling established that the company was exempt from the payment of duties, as the transport of the medicines had been carried out in an emergency to save lives. The ruling cited the Federal Law on Trade in Goods (LSCB) of 18 March 1972, which states that goods transported in an emergency are exempt from duties and other taxes.

The Court of Cassation ruling also clarified that the emergency must be assessed on a case-by-case basis, based on the specific circumstances of the case. The assessment must be carried out by the customs authorities, in collaboration with other authorities

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Source: fiscoetasse.com