What a US buyer pays on Swiss goods today
US duties are owed by the importer of record, usually the US buyer, not the Swiss exporter. The liability is a personal debt of the importer to the United States.[7] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of October 8, 2026, an entry of Swiss-origin goods is built from these layers. Most shipments pay the first two, plus fees.
- The normal duty for the HTS line: the Column 1 General rate. The United States has no free trade agreement with Switzerland.[2]
- The Section 301 forced-labor duty, since July 24, 2026. Where the Column 1 rate is below 12.5%, it adds the difference so the total is 12.5% (9903.05.74); where Column 1 is 12.5% or more, it adds nothing (9903.05.73).[1][2] Goods on the general exemption list, which includes most medicaments of headings 3002 to 3004, gold of heading 7108, computers and many chips, and goods on a Swiss-only list are exempt.[2]
- Section 232 duties instead of the Section 301 duty on covered goods. Swiss patented pharmaceuticals pay 15%; steel and aluminum pay 50%; cars and auto parts 25%.[2][4][8]
- Antidumping or countervailing duties on goods under a Commerce order. Commerce's list of orders in force on September 18, 2026 showed one on Swiss goods, on cold-drawn mechanical tubing.[18][9]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[11][12]
The US duty stack on goods from Switzerland, October 8, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Swiss origin. Where a row says "in total", the rate includes the Column 1 duty; otherwise it is added to it. The notes after the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 duty (General) | Set by HTS line[2] | All Swiss goods | Harmonized Tariff Schedule | In force |
| Section 301, forced labor (in force) | Column 1 topped up to 12.5% in total; nothing added at 12.5% or more[1] | All products of Switzerland except the exemptions in notes 1 and 2[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.73, 9903.05.74[1][2] | July 24, 2026[1] |
| Section 232, patented pharmaceuticals (in force) | 15% in total for Switzerland, against 100% for most origins; nothing added at 15% or more[3][2] | Patented drugs and associated ingredients in U.S. note 40[2] | Proclamation 11020; 9903.04.62[3][2] | July 31, 2026 for listed companies; September 29, 2026 for others[3] |
| Section 232, metals (in force) | 50% (Annex I-A), 25% (Annex I-B), 15% combined (Annex III); Annex I-C 15% combined for Switzerland[4][13] | Steel, aluminum, copper and listed derivatives of any origin[4] | Proclamations 11021 and 11032; Annex I-C partner line 9903.82.22[2] | Full value from April 6, 2026[4] |
| Section 232, other programs (in force) | Cars and light trucks 25%, auto parts 25%; trucks 25%, buses 10%; furniture and cabinets 25%; drones 15% for Switzerland; listed chips 25%[8][14][15][16][17] | Covered products; Switzerland has a partner line only for drones[2] | 9903.94.01, 9903.94.05, 9903.74.01, 9903.76.02, 9903.76.03, 9903.08.24, 9903.79.01[2] | Program by program; see the Section 232 section |
| Antidumping and countervailing duties | Set by each order[19] | Goods under a Commerce order | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% within a per-entry minimum and maximum; limits reset October 1, 2026[11] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[11] | Current limits since October 1, 2026[11] |
| Harbor maintenance fee | 0.125% of value[12] | Commercial cargo unloaded from a vessel at a covered US port[12] | 19 CFR 24.24[12] | In force |
| Section 122 surcharge (ended) | 10%[6] | Most imports; not on top of Section 232[6] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[6] | February 24 to July 24, 2026[20] |
| IEEPA reciprocal tariff (ended) | 10% baseline; 31% for one day in April 2025; 39% on top from August 7, 2025; 15% in total from November 14, 2025[21][22][23][24] | Swiss goods not in the exempt categories[21] | Executive Orders 14257, 14326 and 14346; 9903.01.60, 9903.02.58, 9903.02.82, 9903.02.83[2] | April 5, 2025 to February 23, 2026[21][5] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, general Section 301 exemptions. The duty does not apply to goods listed in U.S. note 52(b) to Chapter 99 (9903.05.86). That list includes most medicaments and vaccines of headings 3002, 3003 and 3004, gold of heading 7108, platinum of heading 7110, computers and computer parts, smartphones, semiconductor manufacturing machines and many chip lines. Nor does it apply to the 16 articles in note 52(c), qualifying civil aircraft and parts, listed articles for pharmaceutical use, or goods under the Section 232 programs in note 4.[2]
- Note 2, Swiss-only exemptions. Heading 9903.05.98 takes Swiss goods out of the duty when they fall under the 134 lines in U.S. note 52(j)(3). They include live animals and other agricultural lines, bulbs, plants and cut flowers, certain tropical wood, plywood and plaiting materials, cork and cork articles, raw silk and silk yarn and fabric, natural pearls, diamonds and other precious stones, and some essential oils.[2] USTR said the exemptions are meant to encourage Switzerland to adopt and enforce a ban on goods made with forced labor.[1]
- Note 3, specific and compound rates. Where the Column 1 rate is specific or compound, as on most watch lines, the 12.5% test uses its ad valorem equivalent: the Column 1 duty payable divided by the customs value (U.S. note 52(k)).[2]
- Note 4, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, cars and light trucks and their parts, medium and heavy trucks and their parts, wood products, patented pharmaceuticals or covered semiconductors are exempt from the Section 301 duty (9903.05.90).[2]
- Note 5, stacking. Goods that pay the Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they stay subject to antidumping and countervailing duties.[2]
- Note 6, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).[2]
Section 301: why Swiss goods pay 12.5% in total
On July 28, 2026 USTR published actions in 60 Section 301 investigations of economies that fail to impose and enforce a ban on imports made with forced labor.[1] For Switzerland, Japan and South Korea the President directed a capped duty: the Column 1 rate and the Section 301 duty together come to 12.5%, and no Section 301 duty is added where the Column 1 rate is already 12.5% or more.[25][1]
So a Swiss good that is not exempt or under Section 232, and whose Column 1 rate is below 12.5%, pays 12.5% in total. Goods of the European Union pay 10% in total under the same action, and goods of the United Kingdom 10% on top of the normal duty.[1][2]
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 232 as it applies to Swiss goods
Section 232 duties apply by product. Switzerland has a partner rate written into the HTS for patented pharmaceuticals, drones and Annex I-C metal equipment, and the polysilicon proclamation gives it one from December 4, 2026. Every other program applies at the general rate. Full rates, lines and dates for every program are in our Section 232 guide.
- Patented pharmaceuticals: 15% in total under 9903.04.62, against 100% for most origins; where the Column 1 rate is 15% or more, nothing is added. The duty applied from July 31, 2026 to companies listed in the proclamation and from September 29, 2026 to all others. Generics are not covered.[3][2]
- Steel, aluminum and copper: general rates. Swiss steel and aluminum articles pay 50% of the full customs value (Annex I-A) and Annex I-B goods 25%; fixed industrial machinery in Annex III pays the Column 1 rate plus Section 232 capped at 15% through 2027.[4] Switzerland is one of the partners whose Annex I-C mobile industrial equipment pays 15% in total (9903.82.22).[13][2]
- Cars, light trucks and auto parts: 25%. The HTS has partner lines for several economies, including the EU, Japan, Korea and the UK, but none for Switzerland.[8][2]
- Wood products, trucks and buses: general rates. Upholstered wooden furniture and kitchen cabinets and vanities pay 25%, softwood lumber 10%, medium and heavy trucks 25% and buses 10%; the HTS has no Swiss line.[26][14][2]
- Drones and listed drone components: at most 15% in total under 9903.08.24 since September 3, 2026, where substantially all critical components and technology come from the United States or the listed partners; otherwise the general 100% or 25% applies.[16][2]
- Semiconductors. The 25% duty on a narrow set of advanced chips (9903.79.01) has no Swiss line.[17][2]
- Polysilicon (from December 4, 2026). Polysilicon and its derivatives come under a minimum import price program, and ingots and derivatives also pay a 15% duty; for Switzerland the Column 1 rate plus that duty equals 15%.[27]
The 2025 US-Switzerland framework: what reached the tariff schedule
On November 14, 2025 the United States, Switzerland and Liechtenstein announced a framework to negotiate a trade agreement. Commerce and USTR put its tariff terms into the HTS by a notice published December 18, 2025 and effective for goods entered from November 14, 2025.[24] It replaced the 39% IEEPA tariff with a rate that brought the Column 1 duty plus the IEEPA tariff to 15%, or nothing added where Column 1 was 15% or more (9903.02.82, 9903.02.83), and took certain agricultural goods, unavailable natural resources, civil aircraft and parts, and generic pharmaceuticals out of the IEEPA tariff (9903.02.84 to 9903.02.86).[24][2] The notice said the United States would review these changes if the agreement was not negotiated by March 31, 2026.[24]
When IEEPA tariffs ended on February 24, 2026, the 15% treatment and its exemptions ended with them.[28][5] The Swiss rates in force today come from later actions: the 15% partner lines in Section 232 programs and the 12.5% cap in the July 2026 Section 301 action.[3][1] As of October 8, 2026, USTR's list of signed Agreements on Reciprocal Trade did not include Switzerland.[29] Announcements about investment, purchases or future tariff treatment are not duty rates; treat a rate as in force only once it appears in the HTS, the Federal Register or a CBP message.
What changed, and what is scheduled: April 2025 to December 2026
Each date is the first day the change applied, or applies, to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 3, 2025. 25% Section 232 duty on imported passenger vehicles and light trucks; auto parts followed on May 3, 2025.[8][2]
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Switzerland.[21]
- April 9, 2025. Switzerland's country rate of 31% in Annex I of Executive Order 14257 takes effect; it is suspended the next day, when Swiss goods go back to 10%.[22][30]
- August 7, 2025. Switzerland's reciprocal rate is set at 39% on top of the normal duty (9903.02.58).[23][2]
- August 29, 2025. Duty-free de minimis treatment is suspended for goods from all countries, Switzerland included.[31]
- November 14, 2025. Switzerland's reciprocal tariff becomes 15% in total, counting the Column 1 rate, with exemptions for certain agricultural goods, natural resources, civil aircraft and generic drugs; the notice is published on December 18, 2025.[24]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[32][28]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[5][20]
- April 6, 2026. Section 232 metals duties move to the full customs value, with the annex tiers at 50%, 25% and 15%.[4]
- July 24, 2026. The Section 122 surcharge expires, and the Section 301 forced-labor duty on Switzerland begins, capped at 12.5% in total.[6][1]
- September 3, 2026. Section 232 duties on drones and listed components begin, at 15% at most for Switzerland.[16]
- September 29, 2026. Section 232 duties on patented pharmaceuticals apply to all companies, at 15% for Switzerland.[3][2]
- December 4, 2026. Section 232 action on polysilicon and its derivatives begins: a minimum import price program, plus a duty on ingots and derivatives that brings Swiss goods to 15% with Column 1.[27]
IEEPA tariffs on Switzerland and refunds
Executive Order 14257 of April 2, 2025 listed Switzerland at 31%.[22] That rate applied for one day before the 90-day pause, so Swiss goods paid the 10% baseline until August 7, 2025, then 39% on top of the normal duty, and from November 14, 2025 a 15% all-in rate.[30][23][24] Section 232 goods were outside the reciprocal tariff.[21]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from February 24, 2026. Section 232 and Section 301 duties were not affected.[32][5]
IEEPA duties already paid on Swiss goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed the entries, can file a CAPE declaration, and refunds go to the importer of record or to the party it designated as the notify party on CBP Form 4811 or in its ACE Portal account.[33] A Swiss exporter that was not the importer of record has no claim of its own. See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from February 24, 2026 through July 24, 2026, with exemptions listed in its annexes, including anything subject to Section 232.[6][20]
The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but ordered relief only for the three plaintiffs it found had standing.[34] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[35] As of October 8, 2026, CBP's refund page describes CAPE as a process for IEEPA duties.[33] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Antidumping orders, de minimis and fees
Antidumping and countervailing duties. Commerce sets these for a named product from a named country, often at a company-specific cash deposit rate, and they are paid on top of the Column 1 duty and any Section 301 or 232 duty.[2][19] As of September 18, 2026, Commerce's list of orders in force showed a single order on Swiss goods: the antidumping order on cold-drawn mechanical tubing of carbon and alloy steel, in place since June 2018 and continued in February 2024.[18][9][10] New orders can follow, so check the product before you ship. Check any steel or chemical product in our AD/CVD lookup.
De minimis. Low-value shipments from Switzerland no longer enter duty-free under the de minimis rule; the exemption has been suspended for every country since August 29, 2025.[31][36] Our de minimis guide covers the entry types and dates.
Fees. The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that reset on October 1, 2026.[11] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port; it applies to ocean freight, not air.[12] See US customs clearance for how entries are handled.
How to find the rate for your product
The duty depends on the 10-digit HTS line, whether it is on an exemption list or under Section 232, and the entry date. These steps get you to an estimate. Your licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with Switzerland as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for common Swiss exports, such as medicaments, monoclonal antibodies, orthopedic appliances and aircraft, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across trading partners.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.