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view in original language (German)U.S. customs policy has significantly changed trade with the United States. For Swiss exporters, the origin of goods and customs value are now more important than ever. This recording of the ISIS webinar shows you which U.S. customs measures are currently in effect, the status of the agreement between Switzerland, Liechtenstein, and the U.S., and how the U.S. determines the origin of goods. Benefit from practical insights that will help you identify and effectively manage customs risks in your supply chains and corporate structures at an early stage. You’ll also receive all the slides from the webinar along with the video.
U.S. customs policy has undergone a fundamental shift. As a result, the situation has become significantly more uncertain for Swiss companies doing business in the U.S. New customs measures and ongoing negotiations between Switzerland, Liechtenstein, and the U.S. have direct implications for prices, margins, and supply chains. The origin of goods and the customs value are key factors in determining the final customs duty amount.
This recording of the ISIS webinar provides an overview of the current U.S. customs measures and the status of the agreement between Switzerland, Liechtenstein, and the U.S. Oliver Hulliger explains the principle of “substantial transformation,” which the U.S. uses to determine the origin of a good. He compares it with the rules of origin in Switzerland and the EU and highlights where the concepts differ.
Special emphasis is placed on customs value, which plays a central role in customs clearance in the U.S. Oliver Hulliger outlines the practical implications for Swiss companies. These include the effects of transfer pricing adjustments, the valuation of transactions between affiliated companies, and the question of when license fees must be included in the customs value. This highlights where customs law and tax law intersect in practice.
The recording is intended for tax and customs professionals, those responsible for transfer pricing, as well as finance and supply chain managers in export-oriented companies who wish to accurately assess the customs implications of doing business in the U.S. and tailor their structures accordingly.
