WT/REG437/1  
 
14 July 2022 
(22-5188) Page: 1/46 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
TRADE AGREEMENT BETWEEN SWITZERLAND AND THE UNITED KINGDOM, GOODS  
Report by the Secretariat  
This report, prepared for the consideration of the  Trade Agreement between the 
Swiss  Confederation and the United Kingdom of Great Britain and Northern Ireland , 
including the Additional Agreement between the Swiss Confederation, the United 
Kingdom of Great Britain and Northern Ireland and the Principality of Liechtenstein 
extending to the Principality of Liechtenstein  certain provisions of the Trade Agreement 
between the Swiss Confederation and the United Kingdom of Great Britain and Northern 
Ireland,  has been drawn up by the WTO Secretariat on its own responsibility and in full 
consultation with the Parties. The factu al presentation reproduces as closely as possible 
the terminology used in the Agreement and in the comments provided and does not 
imply official endorsement or acceptance by the Secretariat of such terminology. The 
report has been drawn up in accordance wi th the rules and procedures contained in the 
Decision for a Transparency Mechanism for Regional Trade Agreements (WT/L/671) and 
thus does not imply any value judgement by the Secretariat regarding the contents of 
the Agreement.  
Any technical questions aris ing from this report may be addressed to Jean-Daniel Rey  
(tel: +41 22 739 5264). Any statistical questions arising from this report may be 
addressed to Rowena Cabos  (tel: +41 22 739  5185) . 
 
  WT/REG437/1  
 
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  Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise Trade ................................ ................................ ................................ ..... 4 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background information  ................................ ................................ .............................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  12 
3.1   Import duties and charges, and quantitative restrictions  ................................ ................  12 
3.1.1   General provisions  ................................ ................................ ................................ . 12 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ ........  13 
3.1.3   Liberalization schedule ................................ ................................ ............................  13 
3.1.3.1    The United Kingdom  ................................ ................................ ............................  15 
3.1.3.2    Switzerland / Liechtenstein  ................................ ................................ ...................  17 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ ... 19 
3.2   Rules of origin  ................................ ................................ ................................ ..........  19 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................  22 
3.4   Regulatory provisions of the agreement  ................................ ................................ ....... 22 
3.4.1   Standards  ................................ ................................ ................................ .............  22 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ .... 22 
3.4.1.2    Technical barriers to trade  ................................ ................................ ....................  23 
3.4.2   Safeguard mechanisms  ................................ ................................ ...........................  24 
3.4.2.1    Global safeguards  ................................ ................................ ...............................  24 
3.4.2.2    Bilateral safeguards  ................................ ................................ .............................  24 
3.4.2.3    Specific safeguards for agriculture  ................................ ................................ .........  25 
3.4.2.4    Other Safeguard measures  ................................ ................................ ...................  25 
3.4.3   Anti-dumping measures  ................................ ................................ ..........................  25 
3.4.4   Countervailing measures  ................................ ................................ .........................  25 
3.4.5   Subsidies and state -aid ................................ ................................ ...........................  25 
3.4.6   Customs -related procedures  ................................ ................................ ....................  25 
3.5   Sector -Specific Provisions of the Agreement  ................................ ................................ . 26 
3.5.1   Organically produced agricultural products and foodstuffs  ................................ ............  26 
3.5.2   Petroleum products  ................................ ................................ ................................  27 
3.5.3   Wine-sector products  ................................ ................................ .............................  27 
3.5.4   Spirit drinks and aromatised wine -based drinks  ................................ ..........................  27 
3.5.5   Fresh fruit and vegetables  ................................ ................................ .......................  28 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  28 
4.1   Transparency  ................................ ................................ ................................ ...........  28 
4.2   Current payments and capital movements  ................................ ................................ .... 28 
4.3   Exceptions  ................................ ................................ ................................ ...............  29 
4.3.1   General exceptions and Security exceptions  ................................ ...............................  29 
4.3.2   Taxation  ................................ ................................ ................................ ...............  29 WT/REG437/1  
 
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  4.4   Accession and withdrawal  ................................ ................................ ..........................  29 
4.5   Institutional framework  ................................ ................................ .............................  29 
4.6   Dispute settlement  ................................ ................................ ................................ ... 29 
4.7   Relationship with other agreements concluded by the Parties  ................................ ..........  29 
4.7.1   The Additional Agreement between Switzerland, the UK and  Liechtenstein  .....................  30 
4.7.2   FTA between the UK, Norway, Iceland, and Liechtenstein  ................................ ............  30 
4.7.3   Relationship with other agreements  ................................ ................................ ..........  30 
4.8   Government procurement  ................................ ................................ ..........................  32 
4.9   Intellectual property rights  ................................ ................................ .........................  33 
4.10   Competition policy, monopolies, and state enterprises  ................................ ..................  33 
4.11   Environment  ................................ ................................ ................................ ..........  34 
4.12   Labour  ................................ ................................ ................................ ..................  34 
4.13   Electronic commerce  ................................ ................................ ...............................  34 
4.14   Small and medium -sized enterprises  ................................ ................................ .........  34 
4.15   Other  ................................ ................................ ................................ ....................  34 
4.15.1    Trade in services  ................................ ................................ ................................ .. 34 
4.15.2    Cooperation to combat fraud  ................................ ................................ .................  34 
ANNEX 1  ................................ ................................ ................................ ........................  36 
ANNEX 2  ................................ ................................ ................................ ........................  41 
 
  WT/REG437/1  
 
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Key Facts  
 
Parties to the Agreement:  The United Kingdom, Switzerland, 
and Liechtenstein  
 
Date of Signature:    11 February 2019  
 
Date of Entry into Force:  1 January 2021  
 
Date of Notification:   31 December 2020  
 
Full implementation:   1 January 2021  
 
 
The factual presentation describes the Trade Agreement  between the United Kingdom of Great 
Britain and Northern Ireland  (the United Kingdom or UK)  and the Swiss Confederation  (Switzerland) , 
hereinafter referred as "the Agreement".  It also contains a description of the Additional Agreement 
between the Swiss Confederation, the United Kingdom of Great Britain and Northern Ireland and 
The Principality of Liechtenstein  (Liechtenstein)1 which extend s to Liechtenstein certain provisions 
of the Agreement . The Agreement largely replicates  legal instruments, which govern ed EU – 
Switzerland trade relations when the UK was still an EU Member State,  and hence a large part of 
this factual presentation refers to the provisions agreed between Switzerland and the EU . 
 
1  TRADE ENVIRONMENT  
1.1  Merchandise  Trade  
1.1.  In 2020, the UK's merchandise exports amounted to USD 403.9 billion and its merchandise 
imports to USD 632.6 billion. In the same year, Switzerland's  merchandise exports amounted to 
USD 318.4  billion and its merchandise imports to USD 290.3  billion .2 While the UK  recorded a drop 
in its merchandise trade in 2020 related in part to the COVID -19 pandemic , Switzerland 's global 
trade grew moderately during th is period . According to the same data sources, the UK was 
Switzerland's  4th largest source of imports ( 5.73% of Switzerland's  total imports) and 4th largest 
destination for exports ( 5.27% of Switzerland's  total exports)3, while Switzerland  was the UK's 8th 
largest source of imports (2. 2%) and 3rd largest export destination ( 4.8%).4 
1.2.  Globally,  based on 20 20 trade data5, the UK was the 12th largest exporter and the 5th largest 
importer of merchandise in the world (respectively 2.30% of world total exports and 3.56% of world 
total imports). In comparison, Switzerland  was the 13th largest global exporter and the 1 2th largest 
global importer of merchandise (respectively 1.81% of world total exports and 1.64% of world total 
imports).6 Both Parties' trade was dominated by manufactured products which made up 71.6% and 
66.1% of the UK' s merchandise exports and imports respectively, and 73.5% and 66.7% of exports 
and imports respectively for Switzerland . 
1.3.  Chart 1.1 summarizes the trends in global trade of the Parties as well as their bilateral trade 
relations for the period 2018 -2020. Fro m 2018 to 2020, the UK's global trade deficit deepened (from 
 
1 Refer ences to  Switzerland in this factual presentation also cover Liechtenstein unless specifically 
mentioned.  
2 Based on data from the Parties (for the UK) and from UNSD Comtrade database (for Switzerland).  
3 Data from UNSD Comtrade database  excluding intra -EU trade . 
4 Data provided by the UK excluding intra -EU trade . In 2020, according to UK's data, Liechtenstein was 
the UK's 130th largest source of imports and 66th largest export destination ; in both cases with a negligeable 
part of the trade.  The national statistics  of the Parties may slightly differ from the, also official, sources 
systematically used in the preparation of factual presentations.  
5 Data extracted from the WTO Trade Profiles, as of December 2021, using 2020 reported data  and 
therefore including intra -EU trade . 
6 Ranks in world trade and shares in world trade are based on WTO Trade Profiles (2021).  WT/REG437/1  
 
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  USD 185.8 billion in 2018 and USD 227 billion in 2019 to USD 228.7 billion in 2020).7 During the 
same period, Switzerland's  global trade surplus  remained relatively stable though fluctua ting from 
USD 31.9 billion in 2018 to USD 37.3 billion in 2019 and to USD 28.1 billion in 2020.8 At the bilateral 
level, data  from the Parties  show a balance in favour of the UK except for 2019 when the UK balance 
moved into a deficit . 
Chart 1. 1 United Kingdom -Switzerland:  Merchandise bilateral and global trade, 2018 -
2020  
 
Source:  Based on data provided by the Parties and the UNSD, Comtrade database.  
Note:  Switzerland trade data includes Liechtenstein.  
 
1.4.  The commodit y structure of trade between the UK and Switzerland , as well as their' global 
trade in the period 2018 -2020, are shown in Chart 1.2 on the basis of Harmonized System (HS) 
sections, using the same statistics as in the previous Chart.9 Precious stones  (in particular non -
monetary gold) account for more than half of the UK's imports from Switzerland  (60.9% of the UK's 
total imports from Switzerland ), and for an even larger share  of Switzerland's imports from the UK  
(64.3% ). Th is categor y corresponded to  only 10% of the UK's global exports, and to  26% of 
Switzerland's  exports to the world. The other most imported commodities by the UK from 
Switzerland were chemical products, and optical and photographic equipment, representing 
respectively  15.9%, and 7.8% of the UK's imports from its partner. The same commodities 
corresponded to, respectively 36.1% and 12% of Switzerland's global exports, and to, respectively, 
9.4% and 3.2% of the UK's total imports from the world . The other  most imported commodities by 
Switzerland  from the UK were chemical products, and vehicles , representing respectively 17.7%, 
and 5.4% of Switzerland's  imports from its partner. The same commodities corresponded to, 
respectively 13.8% and 14.8% of the UK's global exports, and to, respectively, 18.1% and 6.9%  of 
Switzerland's  total imports from the world . 
 
7 Based on data from the UK.  
8 Based on data from Switzerland, including data for Liechtenstein.  
9 The national statistics of the Parties may slightly differ  from the, also official, sources systematically 
used in the preparation of factual presentations.  
01020304050607080
0100200300400500600700
2018 2019 2020B. Switzerland
(USD B illions)
Imports from United Kingdom (Right Axis)
Exports to United Kingdom (Right Axis)
Total Imports
Total Exports
010203040506070
0100200300400500600700
2018 2019 2020A. United Kingdom
(USD Billions)
Imports from Switzerland (Right Axis)
Exports to Switzerland (Right Axis)
Total Imports
Total ExportsWT/REG437/1  
 
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  Chart 1. 2 United Kingdom -Switzerland:  Product composition of merchandise trade by HS 
Section, annual average (2018 -2020)  
 
Source:  Based on data provided by the Parties and the UNSD, Comtrade database.  
Note:  Switzerland trade data includes Liechtenstein.  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  UK-Switzerland  trade relations were previously governed by a number of  legal instruments  
based on the  UK's membership of the EU . There is no single comprehensive trade agreement 
between the EU and Switzerland but a series of agreements that have been built up over sever al 
decades , which ceased to apply to the UK as of 1 January 2021.10 At the time of drafting the  factual 
presentation , the a greements  that define the EU -Switzerland trade relationship include , inter alia :  
a. The EU-Switzerland F TA11 (hereinafter referred to as "the incorporated FTA");  
 
10 For more information on the EU -Switzerland Trade Agreements, readers may refer to the WTO 
documents series WT/REG94 . The initial notification was made as d ocument L/3758  (and L/3758/ Add.1 ). 
Moreover, successive Trade Policy Reviews of Switzerland and Liechtenstein may also address relevant aspect 
of EU -Switzerland trade relations.  
11 Agreement between the European Economic Community and the Swiss Confederati on, done at 
Brussels on 22 July 1972 . 
6116879UK's imports from Switzerland (%)
21
12
12
9855522UK's Global Imports (%)
36
26121114Switzerland's Global Exports (%)
6418513Switzerland's imports from UK (%)
33
1812730Switzerland's Global Imports (%)21
15
14109527UK's Global Exports (%)
Total: USD 16.4 billion Total: USD 666.9 billion
Total: USD 281.8 billionTotal: USD 453.1 billion
Total:  USD 314.2 billionTotal: USD 19.8 billion
ChemicalsMineralsPrepared foods
Base metalsPrecious stonesTextiles
OpticalVehiclesMachinery OtherWT/REG437/1  
 
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  b. The Fisheries and Agriculture Exchanges of Letters12 (hereinafter referred to as "the 
incorporated F&A Letters");  
c. The Procurement Agreement13 (hereinafter referred to as "the incorporated PA");  
d. The Mutual Recognition Agreement14 (hereinafter referred to as "the incorporated MRA");   
e. The GSP Exchange of Letters15 (hereinafter referred to as "the incorporated GSP Letters");   
f. The Agriculture Agreement16 (hereinafter referred to as "the incorporated AA");  
g. The Anti-Fraud Agreement17 (hereinafter referred to as "the incorporated AFA");  and 
h. The Customs Security Agreement18 (hereinafter referred to as "the incorporated CSA").   
2.2.  In the context of Switzerland -EU trade relations, and with respect to the application of the 
Procurement Agreement , the Mutual Recognition Agreement  and the Agriculture Agreement  (which 
are incorporated into the Agreement, as modified), as well as four oth er agreements between 
Switzerland  and the  EU19 (which are not incorporated into the Agreement) , their duration was 
originally set to seven years, then renewed indefinitely .20 These agreements are linked by a so -
called "guillotine clause ". The guillotine cl ause stipulates that if one of the agreements was 
terminated, the others would also cease to have effect .21 The Parties have clarified that they have, 
to date,  concluded nine new bilateral agreements to date, which ensure, as far as possible, that the 
previous rights and obligations between the Parties  continue to apply. Six of these agreements have 
been applied since 1 January 2021. They concern trade (the Agreement), services mobility, road 
transport, air transport, insurance and migration (citizens ' rights). An agreement on the mutual 
recognition of the authorised economic operator status (AEOs) entered into force on 1 September 
2021. A bilateral police cooperation agreement entered into force on 14 October 2021 and a social 
security agreement has been ap plied provisionally since 1 November 2021. There is no guillotine 
clause in the bilateral UK – Switzerland agreements. As regards the Agreement specifically, 
termination provisions are detailed in Art icle 9 (paragraph  5) as follows : "A Party may terminate this 
Agreement, or any Incorporated Agreement, by notification to the other Party of its intention to do 
so. This Agreement or the Incorporated Agreement that that Party intends to terminate shall cease 
 
12 Agreement in form of an Exchange of Letters of 21 July 1972 between the Swiss Confederation and 
the European Community concerning certain agricultural and fishery products , as subsequently adapted by the 
further Agreements of 5 February 1981, 14 July 1986 and 18 January 1996 . 
13 Agreement between the European Community and the Swiss Confederation on certain aspects of 
government procurement , done in Luxembourg on 21 June 1999.  
14 Agreement between the European Community and the Swiss Confederation on mutual recognition in 
relation to conformity assessment , done in Luxembourg on 21 June 1999.  
15 Agreement in the form of an Exchange of Letters between the European Community and each of the 
EFTA countries t hat grants tariff preferences under the GSP  (Norway and Switzerland), providing that goods 
originating in Norway or Switzerland shall be treated on their arrival on the customs territory of the Community 
as goods with content of Community origin (reciproca l agreement), done at Brussels on 14 December 2000.  
16 Agreement  between the European Community and the Swiss Confederation on trade in agricultural 
products, done at Luxembourg on 21 June 1999.  
17 Cooperation Agreement between the European Community and its  Member States and the Swiss 
Confederation to combat fraud and any other illegal activity to the detriment of their financial interests , done 
at Luxembourg on 26 October 2004  
18 Agreement between the European Community and the Swiss Confederation on the sim plification of 
inspections and formalities in respect of the carriage of goods and on customs security measures , done at 
Brussels on 25 June 2009 . 
19 The Agreement on the Free Movement of Persons , the Agreement on Air Transport , the Agreement on 
the Carriag e of Goods and Passengers by Road and Rail , and the Agreement on Scientific and Technological 
Cooperation . 
20 The Parties clarified that they had  concluded agreements on air services; land transport (carriage of 
goods, passengers by road and rail); free movement of persons (Citizen's rights agreement, which does not 
allow for future free movement but preserves in full the acquired rights of Swiss and UK citizens already in the 
other country on 31 December 2020); and several others not mentioned.  They also  confirm that EU -
Switzerland agreement on scientific and technological cooperation has not been transitioned and that the 
"guillotine clause" linking the various "bilateral" agreements between the EU and Switzerland is not in place.  
21 See paragraphs 1 -4 of Article 17 of the Agriculture Agreement ; Article 21 of the Mutual Recognition 
Agreement ; and Article 18 of the Procurement Agreement . WT/REG437/1  
 
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  to be in force twelve months after receipt of that no tification, unless otherwise provided for in the 
Incorporated Agreement to be terminated."22 
2.3.  The Agreement was negotiated to preserve the existing trading relationship between the Parties 
under the Switzerland -EU trade agreements and to provide a platform for further trade liberalisation 
and development of the trade relations between them.  Free movement of persons as such was not 
maintained in the bilateral relations between Switzerland and the UK .  
2.4.  Moreover, t he UK, Liechtenstein and Switzerland h ave negotiated an Additional agreement  
extending to the Principality of Liechtenstein certain provisions of the Agreement .23 This is relevant 
to this factual presentation as Switzerland and Liechtenstein are bound by the Customs Union Treaty 
of 29  March  192324, while it was the European Economic Area Agreement (EEA), to which 
Switzerland is not a party, that governed the previous trading relationship between the UK and 
Liechtenstein.25 
2.5.  The Agreement is one of the UK's 37, and Switzerland's  32 RTAs notified to t he WTO.26 It was 
signed on 11 February  2019 and entered into force on 1 January  2021. It was notified to the WTO 
on 31 December 2021  under Article XXIV:7(a) of the GATT 1994 and its Understanding.27 
2.6.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
Switzerland : 
https://www.seco.admin.ch/seco/en/home/Aussenwirtschaftspolitik_Wirtschaftliche_Zusammenarb
eit/Wirtschaftsbezieh ungen/brexit.html  
The UK :   
https://www.gov.uk/government/publications/cs -switzerland -no42019 -ukswitzerland -trade -
agreement  
 
https://www.gov.uk/government/publications/cs -liechtenstein -no12019 -ukliechtenste in-additional -
agreement -extending -certain -provisions -of-ukswiss -trade-agreement -to-liechtenstein  
 
2.7.  The Agreement contains only nine Articles. I n Article I of the Agreement, i t, nevertheless, 
incorporates by reference  the provisions of the agreements listed in (a)-(h) of paragraph 2.1, which 
are referred to as the "Switzerland -EU Trade Agreements"  and in this factual presentation, as "the 
incorporated Agreement s". They are incorporated subject to the provisions in the Agreement, 
including mo difications  in Ann exes 1 through 6 to the Agreement. Annex 1, including its Appendix 
on rules of origin, contains modifications to the incorporated FTA; Annex 2 modifi es the incorporated 
PA; Annex 3 modifies  the incorporated  MRA; Annex 4 modifi es the incorporated AA, including its 
Appendix on TRQs ; Annex 5 modifi es the incorporated GSP Letters ; and  Annex 6 modifi es the 
incorporated AFA. The Agreement is also complemented , inter alia , by a Joint Declaration concerning 
a trilateral approach to rules  of origin .  
2.8.  Boxes 2.1 and 2.2 below summarize the structure of the Agreement and the structure of the 
incorporated agreements.  
 
22 The Parties clarify that the termination of any agreement concluded between the EU and Switzerland 
would not terminate the corresponding respective incorporated agreement.  
23 Section 4.7 below provide more details on the applicability of the Agreement to Liechtenstein.  
24 SR 0.631.112.514 - Vertrag vom 29. März 1923 zwischen der Schweiz und Liechtenstein über den 
Anschluss d es Fürstentums Liechtenstein an das schweizerische Zollgebiet (mit Schlussprotokoll und 
Anhängen) . 
25 For more information on the EEA, readers may refer to the WTO documents series WT/REG 138.  
26 RTAs in goods and services counted as one and only agreements in force, notified to the WTO as of 
29 November 2021. In the case of Switzerland, 27 RTAs have been concluded under the EFTA platform and 5 
additional RTAs have been concluded individually by Switzerland.  
27 see document WT/REG 437/N/1. WT/REG437/1  
 
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  Box 2.1 Structure of the Agreement  
Articles of the Agreement   Title/description  
Preamble   
Article 1 Incorporation of the Switzerland -EU Trade Agreements  
Article 2 Definitions and interpretations  
Article 3 Objective  
Article 4 Territorial application  
Article 5  Continuation of time periods  
Article 6  Joint Committees  
Article 7  Amendments  
Article 8  Review  
Article 9 Entry into force, provisional application and termination  
  
Annex 1 Modifications to the  (incorporated)  Free Trade Agreement  (FTA)  
Appendix  Modifications to Protocol 3 concerning the definition of the concept of 
"originating products" and methods of administrative cooperation  
Annex 2  Modifications to the (incorporated) Procurement Agreement  (PA) 
Annex 3  Modifications to the (incorporated) Mutual Recognition Agreement  (MRA)  
Annex 4  Modifications to the (incorporated) Agriculture Agreement  (AA) 
Appendix A  Annex 1 (Concessions granted by Switzerland / TRQs)  
Appendix B  Annex 2 (Concessions granted by the UK  / TRQs)  
Appendix C  Annex 9 (Organically produced agricultural products and foodstuffs)  
Annex 5  Modifications to the (incorporated) GSP Exchange of Letters  (GSP Letters)  
Annex 6  Modifications to the (incorporated) Anti-Fraud Agreement  (AFA)  
  
Joint Declaration  Concerning a trilateral approach to rules of origin   
 
Other instruments  Additional Agreement between the Swiss Confederation, the United Kingdom 
of Great Britain and Northern Ireland and the Principality of Liechtenstein 
extending to the Principality of Liechtenstein certain provisions of the Trade 
Agreement between the Swiss Confederation and the United Kingdom of 
Great Britain and Northern Ireland  
  Memorandum of Understanding between the State Secretariat for Economic 
Affairs of the Swiss Confederation and the Department for International 
Trade of the United Kingdom of Great Britain and Northern Ireland  
 Temporary Agreement between the Swiss Confederation, the United 
Kingdom of Great Britain and Northern Ireland on Services Mobility  
  
Source:  WTO Secretariat based on the Ag reement.  
Box 2.2 Provisions of  the Incorporated Agreement s (Switzerland -EU Agreements ) 
modified by Annexes 1 to 6 to the Agreement.  
Provisions of the 
incorporated agreements  Title/description  Provisions modified through 
Annex es to the Agreement  
a. The Switzerland -EU FTA (FTA)  Modifications in Annex 1 to the 
Agreement  
Main text   Art. 33: Integral parts of the 
Agreement  
Protocol 2  Concerning certain processed 
agricultural products   
  Art. 1, para. 2 and 3: General 
principles  
  Art. 2: Application of price 
compensation measures  
  Art. 3: Price compensation 
measures on imports  
  Art. 4: Reference prices  
  Art. 5: Review of prices (including 
Tables III and IV)  
Protocol 3  Concerning the definition of the 
concept of "originating products" and 
methods of administrative cooperation  The whole Protocol (which referr ed 
to the "Regional Convention on pan 
Euro-Mediterranean preferential 
rules of origin") is replaced by a 
fully- fledge d set of rules and 
disciplines on preferential rules of 
origin  WT/REG437/1  
 
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  Provisions of the 
incorporated agreements  Title/description  Provisions modified through 
Annex es to the Agreement  
b. The Fisheries and Agriculture Exchanges of Letters  (F&A 
Letters)  No modification  
   
c. The Procurement Agreement  Modifications in Annex 2 to the 
Agreement  
Main Text   Preamble, para. 2:  
  Art. 6, para 4:  
 Joint Declarations on the procedures 
for the award of contract and on 
challenging procedures  confirmed application  
 Joint Declaration on the monitoring 
authorities  confirmed application  
 Additional "Transitional Rules"  Annex XI added (incorporation of 
the rules of the WTO GPA, including 
the 2012 Protocol)  
   
d. The Mutual Recognition Agreement  (MRA)  Modifications in Annex 3 to the 
Agreement * 
   
Main text   Art. 10 (Committee)  
  Art. 12 (Information Exchange)  
  Annex 1 (Product sectors), Chapter 
12 (Motor Ve hicles)  
  Annex 1, Chapter 14 (Good 
Laboratory Practice, GLP)  
  Annex 1, Chapter 15 (Medicinal 
Products, GMP Inspection and 
Batch Certification)  
 Joint Declaration on the Mutual 
Recognition of Good Clinical Practice 
and Inspections   
e. The GSP Exchange of Letters  (GSP Letters)  Modifications in Annex 5 to the 
Agreement  
Main Text   Para. 1:  
  Para. 2:  
 Administrative assistance  New 
 Non-application to products of HS 
Chapters 1 -24 (agricultural products)  New  
f. The Agriculture Agreement  (AA)  Modifications in Annex 4 to the 
Agreement * 
Annex 1  Concessions granted by Switzerland   Replace d by Appendix A  (including 
TRQs)  
Annex 2  Concessions granted by the EU   Replace d by Appendix B  (including 
TRQs)  
Annex 3  Concessions regarding cheese  No modification (but became 
obsolete)  
Annex 7  On trade in wine -sector products  Adjustments  
Annex 8  On the mutual recognition and 
protection of names of spirits drinks 
and aromatised wine -based drinks, 
including Appendix 1  Adjustments  
Annex 9  On organically produced agricultural 
products and foodstuffs  Replaced by Appendix C to the 
Agreement  
Annex 10  On recognition of conformity checks for 
fresh fruits and vegetables subje ct to 
marketing standards  No modification  
Annex 12  On the protection of designations or 
origin and of geographical indications 
for agricultural products and foodstuffs  Adjustments  
   
g. The Anti -Fraud Agreement  (AFA)  Modifications in Annex 6 to the 
Agreement  
Main Text   Art. 39, para 3 (Joint Committee)  
  Art. 46 (application over time)  
  Art. 47 Extension of the Agreement 
to the new Member States of the 
European Union)  
 Joint Declaration on money laundering  confirmed application  WT/REG437/1  
 
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  Provisions of the 
incorporated agreements  Title/description  Provisions modified through 
Annex es to the Agreement  
 Agreed Minute of the negotiations on 
the cooperation agreement between 
the European Community and its 
member states, of the one part, and 
the swiss Confederation, of the other 
part, to combat fraud and any other 
illegal activity to the detriment of their 
financial interest  confirmed application except with 
regards to Ad Article 25(2) and Ad 
Article 43 of the Agreed Minutes  
h. The Customs Security Agreeme nt (CSA)  No modification * 
* Subject  to the suspended application referred to below.  
Source:  WTO Secretariat based on the EU Official Journal L 300, last updated as of 01.02.2016 . 
2.9.  In the Preamble of the Agreement, the Parties reaffirm their desire that the ir rights and 
obligations under  trade -related agreements between Switzerland and the European Union should 
continue to apply between them . Moreover, the y state that the overriding objective of the Agreement 
is to preserve the ir existing trading relationship under the Switzerland -EU Trade Agreements and to 
provide a platform for further trade liberalization and development of  their trade relations (Article  3). 
2.10.  Article 1 incorporates the Switzerland -EU Trade Agreements and other instruments , subject 
to modifica tions and adjustments in Annexes 1 to 6 to the Agreement (see Box 2.2 above). However, 
certain provisions shall not apply unless otherwise decided by the relevant Joint Committee. These 
suspensions concern Annexes 4 -6, 9 and 11 of the incorporated AA28; Chapters 1-11, 13 and 1 6-20 
of Annex 1 to the incorporated MRA29; and the incorporated CSA. Nevertheless, the Parties have 
agreed to examine, in the relevant Joint Committee, these matters  and assess the level of divergence 
or alignment between their domesti c legislation, in light of development s in the arrangement 
between each of the Parties and third parties, with the aim of ensuring continuity as far as possible 
of the trade arrangements between the Parties. The relevant Joint Committee may decide to apply  
the above -mentioned provisions, with or without modifications, or replace those provisions. To date, 
the Parties have made use of this possibility by deciding to apply a revised Annex 9 (new Appendix 
C to the Agreement) on organically produced agricultura l products and foodstuffs.30 
2.11.  With respect to territorial application (Article 4), the Agreement applies, to the territory of 
Switzerland , and, for the UK, to the United Kingdom, Gibraltar, the Channel Islands and the Isle of 
Man. The application of certain  provisions of the Agreement to Liechtenstein is governed by an 
Additional Agreement. The Parties have agreed  that the provisions of the incorporated FTA and the 
incorporated AA, as modified by the Agreement, apply also to Liechtenstein. The adaptation specific 
to Liechtenstein of the incorporated AA is laid down in the Annex to the Additional Agreement.  
2.12.  If an implementation period in the Switzerland -EU Trade Agreements has not ye t ended, the 
remainder shall be incorporated into the Agreement. If a period mentioned in the Switzerland -EU 
Trade Agreements has ended, any resulting rights and obligations shall continue to apply between 
the Parties (Article 5).  
2.13.  Article 8 foresees that t he Parties shall, within 24 months from the entry into force of the 
Agreement, conduct exploratory discussions with the aim of replacing, modernising,  or developing 
the Agreement .31 In that context, the y may consider the possibility to develop their bilate ral relations 
as well as relations with third parties. Developments in other international fora, in particular the 
WTO, may also be considered. Other ar eas such as trade facilitation, trade in services, protection of 
 
28 On, respectively, p lant health; animal feed; seeds; organically produced agricultural products and 
foodstuffs; and animal -health and zootechnical measures applicable to trade in live animals and animal 
products.  
29 On, respectively, machinery; personal protective equipment; t oys; medical devices; gas appliances 
and boilers; pressure vessels; radio equipment and telecommunications terminal equipment; electrical 
equipment and electromagnetic compatibility; construction plant and equipment; measuring instruments and 
pre-packages;  agricultural or forestry tractors; and construction products.  
30 See Decision 1/2021 of the Joint Switzerland -United Kingdom Committee on Agriculture.  
31 The Parties indicate that they  have concluded a review of existing trading arrangements. The UK 
launched a public consultation on 28 April 2022 to determine the ambition and content for a modernised FTA. 
They are planning to start exploratory discussions in the second half of 2022.  WT/REG437/1  
 
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  intellectual property rights, labour, e nvironment, trade remedies and dispute settlement are also 
identified for possible further consideration.   
3  PROVISIONS ON TRADE IN GOODS  
3.1.  The incorporated FTA32, as modified,  applies to products falling within HS Chapters 25 to 97, 
except for  a few products identified in Annex I to the incorporated FTA .33 In addition, a small number 
of agricultural products, identified in Annex II to the incorporated FTA34, are also subject to the 
disciplines of the FTA. Moreover, the products which are specified in Protocol No 2 of the incorporated 
FTA (on processed  agricultural products) are also subject to the disciplines of the FTA, including 
those of that Protocol , as modified . 
3.2.  The incorporated AA35, as modified,  applies to products falling within HS Chapters 1-24, except 
for Fish and Crustaceans, Molluscs and other Aquatic Invertebrates  in HS Chapter 3 and other fish 
products under HS headings 1604 and 1605, as well as some animal products in HS 0511 91 10, HS 
0511 91 90 ; pasta products  under HS 1902 20 10; and some flour of fish or molluscs under HS 2301 
20 00. In addition, the agricultural products, in Annex II to the incorporated FTA  that are subject to 
the disciplines of the incorporated FTA as well as product s in Protocol No 2 of the incorporated FTA 
are not subject to the commitments made by the Parties under the incorporated AA, as modified . 
3.1  Import duties and charges, and quantitative  restrictions  
3.1.1   General provisions  
3.3.  General provisions on trade in goods are c ontained in the incorporated FTA, essentially with 
respect to trade in industrial goods36, as complemented by other instruments, in particular the 
incorporated AA, with respect to agricultural goods .  
3.4.  The standstill on customs duties on imports agreed by t he Parties is complemented by the 
progressive abolition of customs duties , and other charges having equivalent effect , on imports as 
defined in Articles 3 and 6 of the incorporated FTA (see below). Moreover, the Agreement 
incorporates the provisions of the incorporated FTA on quantitative restrictions  on imports or 
measures having equivalent effect , which under Article 13 of the incorporated FTA stipulates that 
the Parties shall abolish quantitative restrictions applicable to imports  between themselves  by 1 
January 1973  and measures having equivalent effect  by 1 January 1975.   
3.5.  A Party, which is considering reducing the eff ective level of its customs duties or charges for a 
third-party benefiting from MFN treatment, shall notify the other Party through the Joint Committee. 
It shall take note of any representations by the other Party regarding any distortion which might 
result therefrom (Article 12 of the incorporated FTA). The same approach shall be followed in case 
 
32 The Switzerland -EU FTA entere d into force on 1 January 1973. It was reviewed and modified at 
numerous occasions through Decisions of the (Switzerland -EU) Joint Committee, through additions of 
supplementary protocols, and through agreements in the form of ex changes of letters. Moreover,  additional 
agreements negotiated between Switzerland and the EU complement the trade rules and disciplines in place 
between them, some of which has also been incorporated, in addition to the incorporated FTA, into the 
Agreemen t. 
33 The products excluded from the coverage of the FTA cover some acyclic alcohols and their derivatives 
(HS 2905 43, HS 2905 44); some casein and derivatives (HS 3501 10, ex HS 3501 90); some albumins (HS 
3502. 11, HS 3502 19, HS 3502 20); some dextrins and other modified starches (HS 3505); some finishing 
agents, dye carrier (HS 3809 10); some industrial monocarboxylic fatty acids and alcohols (HS 3823 11; HS 
3823 12; HS 3823 19; HS 3823 70); some other chemical products and preparations (HS 3824 60); fl ax, raw 
or processed but not spun, and flax tow and waste (HS 5301); and true hem, raw or processed but not spun, 
tow and waste of true hem (HS 5302).  
34 The agricultural products covered by the FTA are vanilla oleoresin (ex HS 1302.19); cotton linters (HS 
1404 20); hydrogenated castor oil, so called "opal -wax" (ex HS 1516 20); and linoxyn (HS ex 1518).  
35 The Switzerland -EU AA entere d into force on 1 June 2002. It was reviewed and modified at numerous 
occasions through Decisions of (Switzerland -EU) Joint Co mmittees (Joint Veterinary Committee, and Joint 
Committee on Agricultur e), as well as through agreements amending the initial agreement (in 2009 on trade in 
agricultural products, and in 2011 on the protection of designations or origin an d geographical ind ications for 
agricultural products and foodstuff s).  
36 Paragraph 3.1 describe s more precisely the coverage of the incorporated FTA, which include s some 
processed agricultural products.  WT/REG437/1  
 
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  of a change in the arrangements which may be applied to exports to third parties  (Article 13b of the 
incorporated FTA).  
3.6.  The Agreement, through Article 17 of the i ncorporated FTA, shall not preclude the maintenance 
or establishment of customs unions, free trade areas or arrangements for frontier trade, except in 
so far as they alter the trade arrangements provided for in the Agreement, in particular the 
provisions c oncerning rules of origin.  
3.7.  The Parties shall refrain from any discriminatory measure or practice of an internal fiscal nature. 
Moreover, products exported to the territory of the other Party may not benefit from repayment of 
internal taxation in excess of  the amount of direct or indirect taxation imposed on them (Article 18 
of the incorporated FTA).  
3.1.2   Liberalization of trade and tariff lines  
3.8.  The incorporated provisions governing the liberalization schedule agreed by the Parties in the 
context of the Switzer land–EU Trade Agreements distinguish between industrial products, processed 
agricultural products, and agricultural products. The disciplines relating to industrial products and 
processed agricultural products are contained in the incorporated FTA, while t he disciplines relating 
to agricultural products are contained in the incorporated AA.  
3.1.3   Liberalization schedule  
3.9.  With respect to industrial goods37, Articles 3 through 6 of the FTA govern the tariff liberalization 
program, foreseeing a progressive abolition  of customs duties on imports and charges having 
equivalent effect to customs duties, according to a timetable  which was complete in  1977. There is 
a longer timetable for the abolition of customs duties for some selected products, as defined in 
Article 8 o f and Protocol No 1 to the incorporated FTA. The longer periods of implementation of the 
tariff liberalisation programmes applicable to the UK38 and to Switzerland39 for select ed products, 
have also now been fully completed. Moreover, t he customs duties abolition requirement also 
applying to duties of a fiscal nature has also been completed (Article 4 of the incorporated FTA).  
3.10.  The tariff treatment and applicable arrangements for processed agricultural products are 
contained in Protocol No 2 of the incorporated FTA, as modified . It covers certain processed 
agricultural products "subject to price compensation measures"40 and certain products identified as 
"free-trade products" .41 It provides that the Parties may not levy custom duties on i mports of these 
 
37 For simplification, in this Factual Presentation, the term "industria l goods" is used to define the 
products covered by the incorporated FTA. It should be noted that specific rules apply to processed agricultural 
products (also covered by the incorporated FTA – Protocol No 2, as modified).  
38 Originally applicable to the EU,  Protocol No 1 foresaw the progressive abolition of customs duties on 
imports of products originating in Switzerland and falling under HS Chapters 48 and 49 (paper and paperboard, 
and printed books, newspapers, pictures and other products of the printing i ndustry) to be completed by 1 
January 1984. For imports of lead, zinc, tungsten, molybdenum, other base metals, and magnesium ( ex HS 
7302, HS 7801, 7901, and 8101 through 8104), the tariff elimination programme foresaw full implementation 
by 1 January 1980 . Special conditions for the elimination of customs duties applicable to clocks and watches 
imported from Switzerland were also fore seen and are now fully implemented.  
39 Protocol No 1 foresaw the progressive abolition of customs duties on imports of certai n products 
originating in the UK (originally the EU) and falling under HS Sub -chapters 4418 ( Builders' joinery and 
carpentry of wood ) and 4801, 480320, 4807, 481522, 4818, and 482120 (some paper products, including 
newsprint, paper, and paperboard) to be c ompleted by 1 January 1984.  
40 Protocol No 2 of the applied FTA applies to products "subject to price compensation measures " 
identified in Table I of Protocol No 2 and covering some yogurt s (HS ex 0403 10, and HS ex 0403 90), some 
dairy spread s (HS ex 0405 20), some margarine (HS ex 1517 10, and HS ex 1517 90), sugar confectionery, 
not containing cocoa (HS 1704), chocolate and other food preparations containing cocoa (HS 1806), some 
reparati ons of cereals, flour, starch or milk, and pastry cooks' products (HS 1901, HS 1902, HS 1904, HS 
1905), some preparations of vegetables, fruit, nuts or other parts of plants (HS ex 2004 10, HS ex 2005 20, 
HS ex 2008 11), some miscellaneous edible preparati ons, including instant coffee and soup (HS ex 2101 12, 
HS 2101 20, HS 2103 20, HS  ex 2103 90, HS 2104, HS 2105, and HS ex 2106 10, and HS 2106 90), some 
mineral waters and aerated waters (HS ex 2202 90), some undenatured ethyl alcohol (HS ex 2208 90), and 
some casein (HS 3501 10, and HS ex 3501 90).  
41 Protocol No 2 of the applied FTA applies to the so -called "free -trade products" identified in Table II of 
Protocol No 2 and covering some products of animal origin (HS 0501, HS 0502, HS 0503, HS 0505 10, HS ex  
0505 90, HS 0506, HS 0507, HS ex 0508 00, HS 0509, HS 0501), some vegetables (HS 0710 40, and HS ex 
0711 90), coffee (HS 0901), tea (HS 0902), mate (HS 0903), some seaweeds and other algae (HS ex 1212 WT/REG437/1  
 
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  products or charges having equivalent effect, including on the agricultural component (Article 1 of 
Protocol No 2 of the incorporated FTA, as modified). However, in order to take account of differences 
in the cost of the agricultural raw ma terials used in the manufacture of the products "subject to price 
compensation measures"42, the application by the Parties of price compensation measures is not 
precluded (Article 2 of Protocol No 2 of the incorporated FTA, as modified). Such price compens ation 
measures shall take  the form of an agricultural component  levy upon imports of these products to 
take account of the differences in the cost of the following agricultural raw materials: common 
wheat; durum wheat; rye; barley; maize; common wheat flou r; whole -milk powder; skimmed -milk 
powder; butter; white sugar; eggs; fresh potatoes; and vegetable fat. The modalities for Switzerland 
to levy an agricultural component on imports from the UK are defined in the revised paragraph 2 of 
Article 3 of the inco rporated Protocol No 2, while the modalities for the UK to levy an agricultural 
component on imports from Switzerland are defined in the revised paragraph 3 of Article 3 of the 
incorporated Protocol No 2. The revised Protocol No 2 contains notification obl igations with respect 
to reference prices and the Joint Committee shall, upon request, review the prices notifie d by the 
Parties (revised Article 5 of the incorporated Protocol No 2). Special provisions on administrative 
cooperation are laid down in the Ap pendix to the incorporated Protocol No 2 . 
3.11.  With respect to agricultural products43, Article 2 and Annexes 1, 2 and 3 of the incorporated 
AA govern the tariff commitments . Annexes 1 and 2 of the incorporated AA, listing the concessions 
made, respectively by Switzerland and by the EU ( of which the UK was a member at the time) are 
modified by Append ices A and B of Annex 4 to the Agreement. The Parties' tariff concessions for the 
covered products are subject, in a number of  cases, to an annual quantity and there fore take the 
form of tariff rate quotas (TRQ s). More details on TRQs can be found under section 3.1.4 below and 
in Annex 2 to the factual presentation.  For a number of products contained in Appendices A and B 
of Annex 4 to the Agreement, the Parties grant duty -free and quota -free access to products 
originating in their respective territories.44 In the case of Switzerland, these concessions cover some 
live plants; some flowers; some nuts; some fruits ; some mushrooms; and some preparations of 
vegetables and fruits.   
3.12.  Specific provisions applicable to trade in cheeses under HS 0406 are contained in Annex 3 to 
the incorporated AA (Article 3 of the incorporated  AA). It foresaw a gradual liberalisation of trade 
between the EU and Switzerland  over a five -year transition period, which had elapsed before the 
entry into force of the Agreement.  
 
20), vegetables saps and extracts (HS 1302), vegetable  plaiting materials and some other vegetable products 
(HS 1401, HS 1402, HS 1403, HS 1404 10, HS 1404 20, HS ex 1404 90), animal or vegetable fats and oil and 
their cleavage products (HS ex 1505 00, HS ex 1516 20, HS ex 1517 90, HS ex 1515 00, HS 1520, HS 1521, 
HS 1522), chemically pure fructose (HS 1702 50) and maltose (HS ex 1702 90), some cocoa and cocoa 
preparations (HS 1803, HS 1804, HS 1805), tapioca and substitutes (HS 1903), sweet corn (HS ex 2001 90, 
HS ex 2004 90, HS ex 2005 80, HS ex 2006 00, som e jams and prepared fruits ( from HS 2007 and HS 2008), 
some edible preparations (from HS 2101, HS 2102, HS 2103, and HS 2106), and some beverages and spirits 
(from HS 2201, HS 2202, HS 2203, HS 2205, HS 2207, HS 2208, and HS 2209).  
42 Table I of the incorpo rated Protocol No 2.  
43 For simplification, in this Factual Presentation, the term "agricultural products" is used to define the 
products covered by the incorporated AA. It should be noted that specific rules apply to processed agricultural 
products (covered by the incorporated FTA – Protocol No 2, as modified).  
44 Duty-free and quota -free concessions by Switzerland cover some live plants and cut flowers; some 
vegetables and fruits, in various forms, including flour, powder, or juice, classified under the following tariff 
lines: H S 0602 10 00; 0602 20 51; 0602 20 59; 0602 20 79; 0602 20 89; 0602 30 00; 0602 40 10; 0602 40 
91; 0602 40 99; 0602 90 11; 0602 90 12; 0602 90 19; 0602 90 91; 0602 90 99; 0603 12 30; 0603 13 30; 
0603 14 30; 0603 19 30; 0603 19 31; 0603 19 39; 0709 51 00; 07 09 59 00; ex0710 80 90 (certain frozen 
mushrooms); 0802 21 90; 0802 22 90; ex0802 90 90 (pine nuts, fresh or dried); 0805 10 00; 0805 20 00; 
0807 11 00; 0807 19 00; 0810 50 00; 0910 20 00; 2002 90 10; 2002 90 21; 2002 90 29; 2005 60 10; 2005 
60 90; 2005 70  10; 2005 70 90; 2008 30 90; 2008 70 10; and 2008 70 90. Duty -free and quota -free 
concessions by the UK cover some live plants and cut flowers; some mushrooms; and some vegetables and 
fruits, in various forms, including flour, powder, or juice, classified under the following tariff lines: HS 0602; 
0603 11 00; 0603 12 00; 0603 13 00; 0603 14 00; 0603 19; 0709 51 00; 0709 59; 0710 80 61; 0710 80 69; 
0712 90; 1106 30 90; ex2002 90 91 and ex2002 90 99 (powdered tomatoes); 2003 90 00; ex2005 91 00 and 
ex2005 99 (powdered preparations of vegetables); ex2008 30, ex2008 40, ex2008 50, ex2008 70, ex2008 80, 
ex2008 99 (some flaked or powdered fruits); ex2009 19, ex2009 21 00, ex2009 29, ex2009 31, ex2009 39, 
ex2009 41, ex2009 49, ex2009 71, ex2009 79, and ex2009 80 (s ome powdered fruit juices).  WT/REG437/1  
 
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  3.1.3.1   The United Kingdom  
3.13.  The Agreement incorporates the tariff commitments made by the EU  (when the UK was a 
member of the EU)  in the Switzerland -EU Trade Agreements . These commitments foresaw the 
abolition of customs duties and other charges applied by the UK on imported products originating in 
Switzerland , in accord ance with the corresponding schedule of elimination. At the entry into force of 
the Agreement, the UK's tariff elimination under the incorporated FTA and AA  had been fully 
implemented. Thus, the Agreement makes no changes with regard to tariff commitments made and 
implemented under the Switzerland -EU Trade  Agreement s.  
3.14.  The UK's applied MFN tariff in 2021 consisted of 9,494 lines at the eight -digit level (HS 2017). 
90.72% of the tariff rates were ad valorem  and 881 lines had non -ad valorem  tariffs.45 
3.15.  Table 3.1 shows tariff elimination commitments by the UK under the Agreement. A 
comparison is made between these tariffs resulting from the implementation of the Agreement and 
the corresponding MFN tariffs that are applicable to these products. All  tariff elimination 
commitments made by the UK with respect to Switzerland  (because the UK was a member of the 
EU before 2021), had been implemented as a result of implementation of the Switzerland -EU Trade 
Agreements . The following tables should therefore be read  bearing this in mind.  
3.16.  In 2021, 4,462 lines were duty free on an MFN basis, representing 47% of the UK's tariff, 
corresponding to 88.1% of its imports from Switzerland  during 2018 -2020. Under  the Agreement , 
the UK had liberalize d an additional 3,238 lines  (34.1% of the UK's tariff) for imports from 
Switzerland . This result s in 81.1% of the UK's tariff being  duty free, corresponding to 99.7% of  all 
its imports from Switzerland  during the period 2018 -2020.46 1,794  tariff lines remain dutiable, 
representing 18.9% of the UK's tariff and corresponding to 0.3% of its imports from Switzerland  
during 2018 -2020.  
Table 3.1: United Kingdom : Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Tariff lines in UK's tariff 
schedule  UK's imports from Switzerland  (2018 -20)a  
Number  % Value (USD million)b % 
2021 (MFN)  4,462  47.0 14,461.4  88.1 
2021 3,238  34.1 1,909.1  11.6 
Remain dutiable  1,794  18.9 43.3 0.3 
TOTAL  9,494  100.0  16,413.8  100.0  
a Import coverage is for HS chapters 1 -97. It includes imports from Liechtenstein.  
b The import values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.779999576697153 (2020).    
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK . 
 
3.17.  Table 3.2 shows the UK's tariff elimination, by HS section. The 1,794  lines excluded from tariff 
elimination are found in sections I (live animals); II (vegetable products), III (animal or vegetable 
fats and oils), IV (prepared food) and VI (chemicals).  These correspond to HS Chapters 1 -4, 6-12, 
15-17, 20 -24, 29, 35 and 38 , with preferential rates lower than the MFN rates for Chapters 17 (Sugar 
and sugar confectionary); 20 (preparations of vegetables, fruit, nuts or other parts of plants); and 
22 (beverages , spirits and vinegar) as depicted in Chart 3.1.47 For other chapters where the MFN 
 
45 647 lines with specific duties, 230 with compound duties, and 4 with mixed duties.  
46 In comparison around 18.2% of the EU tariff remains dutiable for imports from Switzerland  in 2021, 
the difference due to the larger share of MFN duty free lines in the UK tariff , as compared to the EU tariff . 
47 Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of averages, 
specific rates are excluded, and the ad valorem part of alternate rates are inclu ded. For the tariff lines subject 
to seasonal duties, the average rate for the entire year is used for the calculation. The products classified 
beyond the HS 8 -digit level are counted once and their tariff rates are averaged to the 8 -digit level.  WT/REG437/1  
 
- 16 - 
 
  and preferential rates are the same, it is assumed that for lines excluded from liberalization by the 
Agreement the MFN rate is applied.  
Table 3. 2 United Kingdom : Tariff el imination under the Agreement, by HS Section  
HS 
Section  MFN 2021  Duty Free Lines  
under  
the Agreement 
(2021)  Remain 
Dutiable  Avg. 
Dutiable 
Tariff  Avg. Tariff 
(%) No. of 
lines  Duty free 
lines  
I 8.9 956 109 79 768 10.8 
II 4.4 554 213 27 314 8.7 
III 4.8 129 30 9 90 6.6 
IV 12.9 869 119 152 598 15.8 
V 0.4 231 202 29   
VI 2.7 1,226  550 652 24 7.5 
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149  243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338  981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  3,238  1,794 11.7 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rat e for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
Chart 3.1 The United Kingdom: Average of dutiable rates on excluded lines, by HS 
Chapter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rat e for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
0%5%10%15%20%25%30%35%40%45%
01020304060708091011121516172021222324293538
HS ChapterPreferential MFNAverage Duty RateWT/REG437/1  
 
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  3.1.3.2   Switzerland  / Liechten stein  
3.18.  The Agreement  incorporates the tariff commitments made by Switzerland48 in the context of 
the Switzerland -EU Trade Agreements .49 These commitments foresaw the abolition of customs duties 
and other charges applied by Switzerland  to imported products o riginating in the UK , in accordance 
with the corresponding schedule of elimination. At the entry into force of the Agreement, 
Switzerland's  tariff elimination under the incorporated FTA and the incorporated AA had been fully 
implemented. Thus, with regard to tariff elimination commitments, the Agreement makes no 
changes with regard to commitments made and implemented under the Switzerland -EU Trade 
Agreements .  
3.19.  Switzerland's applied tariff in 20 21 consisted of 8,525 lines at the eight -digit level 
(HS 2017).50 73.14% of the tariff  rates were non-ad valorem (specific duties) and 2,290 were 
ad valorem .51 As the Swiss tariff comprises essentially specific duties, the WTO Secretariat has 
calculated ad valorem  equivalents (AVEs) . On the MFN AVEs calculations in the context of the Trade 
Policy Review of Switzerland/Liechtenstein  were used ; AVEs for  the MFN rate are also used if the 
MFN rate is equal to the preferential rate.  With respect to preferential AVEs, these were calc ulated 
as the ratio of import values to import quantities/volumes by Switzerland in 2020 (at the HS 8 -digit 
level). If no import data were available in 2020, 2019 data were used.  
3.20.  Table 3. 3 shows tariff elimination commitments by Switzerland  under the Agree ment. A 
comparison is made between these tariffs resulting from the implementation of the Agreement and 
the corresponding MFN tariffs that are applicable to these products. All tariff elimination 
commitments made by Switzerland with respect to the UK had b een implemented as a result of 
implementation of the Switzerland -EU Trade Agreements (when the UK was a member of the EU). 
The following tables should therefore be read bearing this in mind.  
3.21.  In 2021, 2,334 lines were duty free on an MFN basis, representing 27.4% of Switzerland's  
tariff, corresponding to 74.5% of its imports from the UK  during 2018 -2020. Under  the Agreement , 
Switzerland  had liberalize d an additional 4,603 lines (54% of Switzerland's  tariff) f or imports from 
the UK . This result s in 81.4% of Switzerland's  tariff being duty free, corresponding to 99.7% of  
imports from the UK  during the period 2018 -2020.52 1,588 tariff lines remain dutiable, representing 
18.6% of Switzerland's  tariff and correspon ding to 0.3%  of imports from the UK  during 2018 -2020.  
Table 3.3 Switzerland: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total lines 
in Switzerland 's 
tariff schedule  Value of 
Switzerland 's 
imports from the UK  
(2018 -2020)  
USD million  % of Switzerland 's 
total imports from  
the UK  
(2018 -2020)  
2021 (MFN)  2,334  27.4 14,799.3  74.5 
2021 4,603  54.0 4,994.2  25.1 
Remain dutiable  1,588  18.6 65.9 0.3 
TOTAL  8,525 100.0 19,85 9.4 100.00  
Note:  Tariff lines subject to in -quota rates at the MFN level and under the Agreement are excluded in the 
computation.  
 The import values were reported in CHF and converted into USD using the exchange rates of 
0.98(2018), 0.99 (2019) and 0 .94 (2020).  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Swiss authorities.  
 
 
48 Also co vering Liechtenstein as a consequence of the customs union between Switzerland and 
Liechtenstein.  
49 According to the Additional Agreement, these provisions apply also to Liechtenstein, (as adapted in 
particular for Annexes 7, 8 and 12 to the incorporated A A). 
50 Exclud ing the in -quota tariff lines at the MFN level and those under the Agreement.  
51 In fact, all these tariff lines are duty free, so they could also be considered as specific duties 
corresponding to zero (unit).  
52 In comparison around 18.3% of Swi tzerland's tariff remains dutiable for imports from the EU in 2021; 
the difference due to the slightly smaller share of dutiable lines with respect to the UK, as compared to the EU.  WT/REG437/1  
 
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  3.22.  Table 3. 4 shows Switzerland's tariff elimination, by HS section with regard to the UK . The 
1,588 lines that remain subject to duties, ar e found in sections I (live animals); II (vegetable 
products), III (animal or vegetable fats and oils), IV (prepared food) and VI (chemicals) , with 
average final dutiable tariffs ranging from 8.1% to 59%  with differences between the MFN rate and 
the prefer ential rate in HS Chapters 4, 7, 15, 17 through 22, and 28, as illustrated by Chart 3.2 
below.53  
Table 3.4 Switzerland: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average  
% Number  of 
lines  Duty -free 
lines under 
MFN 20 21 Number of duty -
free lines under the 
Agreement  Remainin
g dutiable 
lines  Avg. Final 
Tariff 
(Dutiable)  
% 2021  
I 29.4 485 222 23 240 59.0 
II 22.3 1,049  187 46 816 30.3 
III 29.1 197 71 7 119 47.8 
IV 16.5 627 119 107 401 17.9 
V 0.7 183 121 62   
VI 1.3 1,091  461 618 12 8.1 
VII 2.3 243 36 207   
VIII 1.3 74 15 59   
IX 2.8 153 16 137   
X 7.0 182 28 154   
XI 2.9 1,098  542 556   
XII 2.6 60  60   
XIII 3.1 165 3 162   
XIV 0.5 61 17 44   
XV 2.0 906 44 862   
XVI 0.7 1,252  273 979   
XVII 1.5 241 30 211   
XVIII 0.5 241 102 139   
XIX 1.0 26  26   
XX 2.1 181 39 142   
XXI 0.1 10 8 2   
Total  7.2 8,525  2,334  4,603  1,588  32.4 
Note:  The majority of Switzerland's tariff is subject to specific duties for which ad valorem  equivalents were 
estimated by the Secretariat . Tariff lines subject to in -quota rates at the MFN level and under the 
Agreement are excluded in the computation.  
AVEs are  calculated as the ratio of specific duties to import unit values, estimated by the ratio of 
import values to import  quantities/volumes in 20 20 (at the HS 8 -digit level). If no import data were 
available in 20 20, 2019 data were used.   
Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data from the Swiss authorities and WTO -IDB database.  
Chart 3.2 Switzerland : Average of dutiable rates on excluded lines, by HS Chapter  
 
 
53 Only the out -of-quota duty is included in the tariff -related calculation s. 
0%10%20%30%40%50%60%70%80%90%100%
010203*040506070809*101112151617181920212223243538
HS ChapterPreferential MFNAverage Duty Rate
0.8% 0.6%WT/REG437/1  
 
- 19 - 
 
  Note:  The majority of Switzerland's tariff is subject to specific duties for which ad valorem equivalents 
were estimated by the Secretariat. Tariff lines subject to in -quota rates at the MFN level and under 
the Agreement are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data from the Swiss authorities and the WTO -IDB database.  
3.1.4   Tariff rate quotas  
3.23.  The Parties'  tariff commitments for  a number of agricultural products are made through TRQs . 
Annexes 1 and 2 of the incorporated AA are modified by Appendixes A  and B of Annex 4 to the 
Agreement. The TRQs administered by Switzerland and by the UK are resized  (as compared to the 
quantities initially indicated in the Switzerland -EU AA) , taking into account historic flows, to reflect 
the fact that the UK is a smalle r trade partner than the EU -28.  
3.24.  The incorporated provisions on TRQs are silent on the method to be applied by the Parties to 
administer th eir commitments. However, Article 8 of the incorporated AA establishes that the Parties 
shall exchange all relevant i nformation regarding the implementation and application of the 
incorporated AA.  
3.25.  Annex 2 to the factual presentation identifies the products subject to TRQ commitments by 
each Party, as well as the maximum quantities that may be imported annually under the  preferential 
in-quota rate . The in-quota  duty for the majority of products is zero while the out of quota duty is 
the current applied MFN duty.  
3.2  Rules of origin54 
3.26.  Protocol No 3 to the incorporated FTA55 lays down the rules of origin applicable to trade 
relations between Switzerland  and Liechtenstein  and the EU, which were applicable when the UK 
was a member of the EU. Under that previous context, reference was made to the Regional 
Convention on pan -Euro-Mediterranean preferential rules of origin. As the UK is not a Party to that 
Convention, the approach followed in the Agreement has been adjusted  although Annexes I to IV (b) 
of the pan -Euro-Mediterranean Convention have been incorporated . The provisions on  rules of origin 
applicable  to the Agreement are contained in an Appendix to Annex 1 to the Agreement, which 
replaces Protocol No 3 (concerning the definition of the concept of "originating products" and 
methods of administrative cooperation) of the incorp orated FTA  (hereinafter referred to as the "new 
Protocol No 3".56 Title I  contain s general provisions, essentially definitions, while Title II  contains 
disciplines for the definition of the concept of "originating products"  for the Agreement's 
implementati on purposes.57 Title III refers to territorial requirement s. Title IV covers drawback or 
exemption. Title V addresses proof of origin. Title VI contains arrangements for administrative 
cooperation, and Title VII final provisions. Three Annexes complement t he disciplines on rules of 
origin contained in the New Protocol No 3, which is also complemented by a Joint Declaration 
concerning a trilateral approach to rules of origin.58 
3.27.  A product qualifies as originating when it:  
a. is wholly obtained in a Party as defined in Article 5 of the New Protocol No 3 ; or 
 
54 The Parties communicate that, on 1st September 2021 the UK and Switzerland provisionally applied an 
updated Protocol on Rules of Origin. This will be notified to the WTO Committee on Rules of Origin after full 
entry into force.  
55 The rules of origin applicable under Annexes 1, 2 and 3 to the incorporated AA shall be set in Protocol 
No 3 to the incorporated FTA (Article 4 of the incorporated AA, recalled in the in the Preamble of the Additional 
Agreement).  
56 The rules of origin con tained in the New Protocol No 3 are applicable to the products covered by the 
incorporated FTA and by the incorporated AA.  
57 Annex 4 to the incorporated Protocol clarifies the non -applicability of the Protocol and its impact on 
Ceuta and Melilla, while Ann ex 7 to the Agreement contains joint declarations concerning the Principality of 
Andorra and the Republic of San Marino.   
58 Taking this Joint Declaration into account and in order to maintain the cumulation possibilities as far 
as possible, the Switzerland -UK Trade Joint Committee adopted new rules of origin with Decision 2/2021. 
These are applied provisionally since 1.9.2021 until the approval procedures of both parties have been 
completed.  WT/REG437/1  
 
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  b. has undergone sufficient working or processing, either in the UK or in Switzerland,  as 
defined in Article 6 of the New Protocol No 3. 
3.28.  Article 5 of the New Protocol No 3 defines what confers the quality of being wholly obtained 
in one of the Parties.  
3.29.  The conditions for products being  "sufficiently worked or  processed"  are contained in Article  6 
of the New Protocol No 3 . Products th at are not wholly obtained can be considered to have undergone 
sufficient production and qualify as originating  if they meet these conditions and Annex  II to the 
pan-Euro-Mediterranean Convention (List of working or processing required to be carried out on  
non-originating materials in order for the product manufactured to obtain originating status), which 
is incorporated . In a limited number of cases, the  only condition to be met is to be wholly obtained 
in a Party.59 A change in tariff classification (CTC)  resulting from manufactur e in one of the Part ies 
is the main criterion for a product to qualify as originating. Used alone or combined, usually with a 
change in tariff heading  (CTH) , the value of non -originating material used in a product is often used 
as an alternative criterion for products classified in a large number of HS Chapters. The added -value 
criteria is used either as a single , cumulative or alternative condition  and varies  between 20% and 
50%. For some products a specific manufacturing or processing operation can confer origin, either 
as a unique criterion or combined with an alternative criterion.60 
3.30.  A de minimis  tolerance rule of 10% of the ex -works price of the product is applicable to non -
originating materials used in th e production of a product , except with respect to products falling 
within HS Chapters 50 to 63 (textiles and apparel products) , for which the tolerance rule is not 
applicable . However, specific tolerances are provided for by the Introductory Note 6 of the 
incorporated Annex I of Appendix I to the PEM Convention.  
3.31.  Regardless of whether the above -mentioned requirements are satisfied, a number of 
operations are considered as insufficient working or processing to confer the status of originating 
products as list ed in Article 7 of the New Protocol No 3 . 
3.32.  Articles 8 through 14 of the New Protocol No 3 contain disciplines on the unit of qualification; 
accessories, spare parts and tools; sets; neutral element s. The rules governing principle of 
territoriality, direct t ransport and exhibitions are contained in Articles 12 through 14 of the New 
Protocol No 3.  
3.33.  Prohibition o f drawback of, or exemption from, customs duties are governed by Article 15 of 
the New Protocol No 3 . The prohibition does not preclude the application of an export refund system 
for agricultural products, applicable upon export in accordance with the provi sions of the Agreement , 
in particular the incorporated AA . The disciplines on prohibition of drawback of customs duties also 
apply in respect of packaging, accessories, spare parts and tools, as well as products in a set, when 
such items are non -originatin g. 
3.34.  The provisions on proof of origin are comparable to those applicable between Switzerland and 
the EU . In particular, Articles 16 through 31 of the New Protocol No 3 cover aspects such as: general 
requirements for proof of origin, procedures for issuing a  movement certificate EUR.1 or EUR -MED; 
movement certificates EUR.1 or EUR -MED issue d retrospectively; issue of a duplicate movement 
certificate EUR.1 or EUR -MED; issue of movement Certificates EUR.1 or EUR -MED on the basis of a 
proof or origin previously issued or completed; accounting segregation; conditions for making out 
an origin declaration o r an origin declaration EUR -MED; approved exporter; validity of proof or origin; 
supporting documents; preservation of proof or origin and supporting documents; d iscrepancies and 
formal errors; and amounts expressed in Euro . 
3.35.  Cumulation of origin is governed by Article 3  of the New Protocol No 3,  for products to be 
deemed originating in the UK and by Article 4 of the New Protocol No 3, for products to be deemed 
originating in Switzerland . Both bilateral and diagonal cumulations are foreseen under certain 
conditions.  
 
59 This is particularly the case for goods classified under HS Chap ters 1 -10, sometimes, for a limited 
number of specific items, with additional criteria (value added content or required processing operation).  
60 This is the case particularly for chemical and textiles products.  WT/REG437/1  
 
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  3.36.  Products shall be considered as originating in the UK if they are obtained there, incorporating 
materials originating in Switzerland (including Liechtenstein), Iceland, Norway, Türkiye , or the EU61, 
provided that  there is  more than insufficient working or p rocessing.  Products shall be considered as 
originating in Switzerland if they are obtained there, incorporating materials originating in the UK, 
Iceland, Norway, Türkiye , or the EU62, provided that  there is  more than insufficient working or 
processing.  For both Parties, cumulation is also possible with input materials originating  in the 
following countries: Algeria; Egypt; Israel; Jordan, Lebanon; Morocco; the Palestinian authority; 
Syria; Tunisia; Albania; Bosnia and Herzegovina; North Macedonia; Montenegr o; Serbia; Kosovo63; 
the Faroe Islands64; Moldova; Georgia; and Ukraine , provided that the working or processing carried 
out in either Switzerland or the UK goes beyond minimal operations not conferring origin . With 
respect to cumulation in the UK, where t he value added in the above -mentioned countries exceeds  
the value of materials used that originate in other countries and the working or processing carried 
out in the UK does not go beyond insufficient working or processing referred to in Article 7. In cas e 
the working or processing in one of the Parties does not go beyond minimal operations, the product 
obtained is considered as originating in one of the Parties only if the value added there is greater 
than the value of the use input materials.  These cumul ation rules may be applied only if a preferential 
trade agreement (in accordance with Article XXIV of the GATT 1994) is applicable between the 
countries involved in the acquisition of originating status and the country of destination . The Parties 
shall pro vide each other with details of these preferential trade agreements, including their dates of 
entry into force, and their corresponding rules of origin, which are applied with the other above -
mentioned countries.  
3.37.  Arrangements for administrative cooperation65 agreed by the Parties under Title VI of the New 
Protocol No 3 include providing  each other with specimen impressions of stamps used in their 
customs offices and addresses of the customs authorities responsible for verifying proofs or origin.  
Cooperation  and assistance are also to be provided for verification of proofs o f origin. Disputes which 
may arise in relation to the verification procedures (contained in Article 33 of the New Protocol No  3) 
which cannot be settled between the customs authorities or questions which may be raised as to the 
interpretation of the New Pro tocol No 3 , shall be submitted to the Joint Committee. The settlement 
of disputes between an importer and the customs authorities of the importing Party shall however 
take place under the legislation of that Party. The Agreement foresees that the Parties e nforce 
penalties in cases of presentation of fraudulent documents or the submission of incorrect 
information.  
3.38.  With respect to free zones, the Parties commit to take all necessary steps to ensure that 
products trade d under cover of a proof of origin which , in the course of transport , use a free zone 
situated in their territory, are not substituted by other goods and do not undergo handling other 
than normal operations designed to prevent their deterioration. In case a product undergoes 
treatment or processin g, while imported into a free zone, a new movement certificate (EUR.1 or 
EUR-MED) shall be issued by the authorities.  
3.39.  Two Joint Declarations complement the New Protocol No 3 . A Joint Declaration ( Annex B to 
the New Protocol No 3 ) confirms that industrial p roducts (under Chapters 25 -97 of the H S) 
originating in the Principality of Andorra  and meeting the conditions of Articles 3 , para. 7b and 4, 
para.5b  of the New Protocol No 3, shall be accepted by the Parties as originating in the EU within 
the meaning of t he incorporated FTA and AA . A similar Joint Declaration concerning the Republic of 
San Marino, is also attached to the New Protocol No 3 (Annex C to the New Protocol No 3 ).  
3.40.  A Joint Declaration concerning a trilateral approach to the rules of origin was ad opted in 
relation to the New Protocol No 3 . It states that, in advance of trade negotiations between the EU 
 
61 Working or processing carried out in Icelan d, Norway or the EU shall be considered as having been 
carried out in the UK also when the products obtained undergo subsequent working or processing in the UK 
that goes beyond "minimal operations". When this is not the case, the product obtained shall nev ertheless be 
considered as originating in the UK only where the value added in the UK exceeds  value added in any of the 
other countries.  
62 Working or processing carried out in Iceland, Norway or the EU shall be considered as having been 
carried out in the UK also when the products obtained undergo subsequent working or processing in the UK 
that goes beyond "minimal operations".  
63 Reference to Kosovo shall be understood to be in the context of the United Nations Security Council 
resolution 1244 (1999).  
64 Represented by Denmark.  
65 In particular in Articles 32 through 36 of the New Protocol No 3.  WT/REG437/1  
 
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  and the UK, the Parties  recognise that a trilateral approach to  the rules of origin, involving the EU, 
is the preferred outcome in trading arrangeme nts between the mselves  and the EU. The Parties affirm 
that this approach would replicate coverage of trade flows at the time the Agreement was negotiated 
and allow for continued recognition of originating content from either the UK , Switzerland or the EU 
in exports to each other, as per the intention of the Switzerland -EU Trade  Agreement s. In this 
regard, the Parties  understand that any bilateral arrangement between them represents a first step 
towards this outcome. In the event of an agreement between the UK and the EU, the UK and 
Switzerland approve taking urgent necessary steps, to update the New Protocol No 3  to reflect a 
trilateral approach to the rules of origin involving the EU. The necessary steps will be taken in 
accordance with the procedures of the Joint Committee  contained in the New Protocol No 3 .66  
3.41.  The incorporated GSP Letters67, as modified,  acknow ledge that each Party applies similar rules 
of origin, for the purposes of the Generalised System of Preferences (GSP), with the following general 
principles: (i) same criteria for definition of originating products; (ii) provision for regional 
cumulation of origin; (iii) provisions for applying cumulation to materials which originate, in terms 
of the GSP -rules, in the UK, the EU, Switzerland or Norway; (iv) tolerance for non -originating 
materials (de minimis tolerance); (v) provisions for direct transport of goods from the beneficiary 
country; (vi) provisions for the issu ance and acceptance of replacement certificates; and (vii) 
requirement for administrative cooperation, with the competent authorities in the beneficiary 
countries, on certificates of origin  (Form A). Moreover, except for agricultural products, the Parties  
recognise that materials originating in the UK, the EU, Switzerland or Norway (in terms of the GSP -
rules), which, in a GSP -beneficiary country, have been processed and incorporated into a p roduct 
originating in a GSP -beneficiary country, shall be considered as originating in that beneficiary 
country.  
3.3  Export duties and charges, and quantitative restrictions  
3.42.  The Agreement incorporates the provisions of the incorporated FTA  on export duties and  
charges, and quantitative restrictions, which under Article s 7 and 13 a of the incorporated FTA  
stipulates that the Parties shall not introduce and shall abolish all customs duties or charges having 
equivalent effect, or quantitative restrictions or measur es having equivalent effect  applicable to 
exports between themselves .68  
3.4  Regulatory provisions of the agreement  
3.4.1   Standards  
3.43.  While the incorporated FTA does not contain any specific provision on standards, the 
incorporated mutual recognition agreement ( MRA) has TBT-related provisions (see below). The 
incorporated AA also addresses the matter, in particular, on SPS-related disciplines (see below), 
through its incorporated Article 5  and Annexes to the incorporated AA , which outlines the way 
technical obstacles to trade in agricultural products are to be reduced .  
3.4.1.1   Sanitary and phytosanitary measures  
3.44.  Disciplines of the Switzerland -EU Trade Agreements that are related to Sanitary and 
Phytosanitary measures (SPS) are contained in the incorpo rated AA, in particular in Annexes 4 (on 
plant health); 5 (on animal feed); 6 (on seeds); and 11 (on animal health). However, while the 
specific TBT - and GI -related disciplines in Annexes 7 (trade in wine -sector products); 8 (mutual 
 
66 The Parties indicate that the results of the trilateral approach are reflected by Decision 2/2021 of the 
Switzerland -UK Trade Joint Committee. With this decision , new rules of origin were adopted, which are to 
restore the cumulation possibilities before 1.1.2021 as far as possible. These new rules of origin have been 
applied provisionally since 1.9.2021. The Parties will send a corresponding notification to the WT O as soon as 
the internal approval procedures of both Parties have been completed.  
67 The "Agreement in the form of an Exchange of Letters between the European Community and each of 
the EFTA countries that grants tariff preferences under the GSP  (Norway an d Switzerland) " was  done at 
Brussels on 14 December 2000  and entered into force in early 2001.  
68 The deadline for the abolition of customs duties on exports and charges having equivalent effect was 
1 January 1974, except for those covered by Annex IV to th e incorporated FTA, which were abolished by 1 
January 1993. The deadline for the abolition of quantitative restrictions on exports or measures having 
equivalent effect was 1 January 1990, except for those applied on 1 January 1989 to products listed in Pro tocol 
6 of the incorporated FTA, which were eliminated by 1 January 1993.  WT/REG437/1  
 
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  recognition and protect ion of names of spirit drinks and aromatised wine -base drinks); 10 
(recognition of conformity checks for fruit and vegetables subject to marketing standards); and 12 
(protection of designations of origin and geographical indications for agricultural produc ts and 
foodstuffs) are maintained and incorporated, with few modifications69, the above -mentioned SPS -
related Annexes 4, 5, 6 and 11 are suspended (Article 1, paragraph 2(a) of the Agreement) , as 
application would require equivalent or harmonisation with E U laws and systems.   
3.45.  Annex 7 of the incorporated AA (on wine -sector products) contains some SPS -related 
provisions (see section 3.5.2 below).  
3.4.1.2   Technical barriers to trade  
3.46.  The Agreement incorporated, with some modification, the provisions of the  Mutual Recognition 
Agreement  ("the incorporated MRA"), which builds on the provisions of the WTO TBT agreement.  
3.47.  While most of the provisions of the incorporated MRA are preserved, its scope is more limited 
as 17 product sectors70 (out of 20 covered by the incorporated MRA) are suspended  (Article 1, 
paragraph 2( b) of the Agreement) . As in the case of SPS -related measures (see above), t he Parties 
have agreed to examine and assess the level of divergence or alignment between their domestic 
legislation, in the areas covered. They may decide to apply the suspended provisions , with or without 
modifications, or replace those provisions.  
3.48.  The Parties nevertheless agree to transition three product Chapters of the incorporated MRA  
with some modifications71 covering motor vehicles (Chapter 12 of Annex I to the incorporated MRA); 
good laboratory practice – GLP (Chapter 14); and medicinal products, good manufacturing practice 
– GMP (Chapter 15).   
3.49.  The incorporated MRA establishes a procedure for the recognition  by the Parties of conformity 
assessment bodies in relation to the requirement set out for the covered sectors (Article 11 of the 
incorporated MRA). The Parties agree that the recognized bodies fulfil the conditions of eligibility to 
assess conformity (Art icle 5 of the incorporated MRA). The Parties  also undertak e to ensure that 
their designating authorities have the necessary power and competence to designate conformity 
assessment bodies (Article 6 of the incorporated MRA). It also sets disciplines for the  verification of 
designation procedures, and of compliance by conformity assessment bodies (Articles 7 and 8 of the 
incorporated MRA). Cooperation between the Parties must ensur e the proper implementation of the 
Agreement (Article 9 of the incorporated MRA ).  
3.50.  A Committee on mutual recognition in relation to conformity assessment is also established 
under Article 10 of the incorporated MRA.  That Committee shall also assess the equivalence of 
technical regulations of the Parties in the sectors under the scope  of the incorporated MRA and 
decide whether they fall under or outside of its scope.  
3.51.  Modified rules on information exchange and increased transparency are contained in the 
revised Article 12 of the incorporated MRA. Moreover, each Party shall immediately notify the other 
Party of safeguard measures taken in its territory  while Article 13 on confidentiality of the 
incorporated MRA , which covers  motor vehicles, GLP and medicinal products, and good 
manufacturing practice – GMP, is retained without modificatio n.  
 
69 With respect to Liechtenstein, the Annex to the Additional Agreement makes adjustments and 
additions concerning Annexes 7, 8 and 12 to the incorporated AA.  
70 Provisions on the following product sectors are "suspended": machinery, personal protective 
equipment, toys, medical devices, gas appliances and boilers, pressure vessels, radio equipment and 
telecommunications terminal equipment, equipment and protective s ystems intended for use in potentially 
explosive atmosphere, electrical equipment and electromagnetic compatibility, construction plant and 
equipment, measuring instruments and pre -packages, agricultural or forestry tractors, construction products, 
lifts, biocidal products, cableway installations, and explosives for civil use.  
71 Annex 1 to the incorporated MRA is divided into sectoral chapters. Each chapter is subdivided in to 
sections as follows: I (legislative, regulatory and administrative provisions); I I (conformity assessment bodies; 
III (designating authorities); IV (special rules relating to the designation of conformity assessment bodies; and 
V (any additional provisions).  WT/REG437/1  
 
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  3.52.  Dispute settlement relating to the interpretation or application of the incorporated MRA shall 
be addressed by the Committee on mutual recognition in relation to conformity assessment as 
feasible (Article 14 of the incorporated MRA).  
3.53.  MRAs concluded by either Party with another country shall in no circumstance entail an 
obligation upon the other Party in terms of the acceptance of manufacturer's declarations of 
conformity as well as of reports, certificates, authorisations and marks issued by conformity 
assessment bodies in that third country, unless there is an explicit agreement between the Parties 
(Article 15 of the incorporated MRA).  
3.54.  The Joint Declaration on the Mutual Recognition of Good Clinical Practice and Inspections, by 
the parties to the incorp orated MRA, shall also apply to the Parties , with the same legal effect, 
mutatis mutandis.  It stipulates that, for medicinal products, the results of clinical trials in the 
territor ies of the Parties are currently accepted for inclusion in applications for  marketing 
authorisations and their variations or extensions. In principle, the Parties agree to continue to accept 
these clinical trials for the purpose of marketing authorisation applications. They agree to work 
towards an approximation of good clinical practice s, namely by implementing the current 
Declarations of Helsinki and Tokyo, and all guidance relevant to clinical trials adopted in the 
framework of the International Conference on Harmonisation.  
3.55.  Annex 7 of the incorporated AA (on wine) and Annex 10  of the incorporated AA, (on 
recognition of conformity checks for fresh fruit and vegetables subject to marketing standards  
contains some TBT -related provisions (see section s 3.5.2 and 3.5.4  below).  
3.4.2   Safeguard mechanisms  
3.56.  The Agreement includes  relevant provisions of the incorporated FTA  governing the possibility 
for the Parties to take safeguard measures.  
3.57.  Trade remedies is identified as an area that may be considered in exploratory discussions 
aimed at replacing, modernising or developing the Agreement between the Parties  (Article 8 of the 
Agreement ).  
3.4.2.1   Global safeguards  
3.58.  There is no specific reference in the Agreement and /or any of the incorporated Agreements, 
to WTO disciplines on the use of  global  safeguard measures.  
3.4.2.2   Bilateral safeguards  
3.59.  Article 24  of the incorporated FTA  addresses the situation when an increase  in imports of a 
product originating in a Party is , or is likely to be , seriously detrimental to any production activity 
carried on in the other Party and where this increase is due to the implementation of the  tariff 
elimination program me and that customs duties levied by the exporting Party on raw materials or 
intermediate products used in the manufacture of the product in question are significantly lower 
than the corresponding duties  or charges levied by the importing Party. Safeguard measures could 
also be taken if serious disturbances arise in any sector of the economy of a Party or if difficulties 
arise which could bring about serious deterioration in the economic situation of a re gion. In that 
case, the Party concerned may also eventually take appropriate measures under the conditions and 
in accordance with the procedures laid down in Article 2 7 of the incorporated FTA . Notification of 
intended measures , provision of relevant infor mation and data,  and requirements to conduct 
consultations under the auspices of the Joint Committee are also foreseen under the incorporated 
provisions.  In case a solution acceptable to both Parties is not found, a Party may adopt a safeguard 
measure  and may withdraw tariff concessions.  Priority must nevertheless be given to measures 
which least disturb the functioning of the Agreement. Any compensatory charge on the product 
imported shall be calculated  according to the incidence on the value of the goods in question of the 
tariff disparities in respect of the raw materials or intermediate products incorporated therein. Where 
exceptional circumstances requiring immediate action make prior information or examination 
impossible, the Party concerned may apply forthwith such precautionary measures as are strictly 
necessary to remedy the situation and  shall inform the other Party immediately. Measures taken to WT/REG437/1  
 
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  remedy the problem must not exceed the scope of wh at is necessary to remedy the difficulties which 
have arisen.  
3.4.2.3   Specific safeguards for agriculture  
3.60.  A specific safeguard mechanism is established for TRQ concessions granted by the Parties on 
agricultural products (Article 10 of the incorporated AA and Anne xes 1 -3 to the incorporated AA, as 
modified). Having regard to the special sensitivity of the agricultural markets of the Parties, and 
when imports of products originating in one Party cause or threaten to cause a serious disturbance 
in the market of the o ther, the Parties shall immediately hold consultations to seek a suitable 
solution. Pending such a solution, the Party concerned may take any measures it deems necessary  
subject to certain p rocedures. Advance information o n intended measures, with an expla nation of 
the reasons are required. Similarly, information is required when a measure is actually taken. 
Consultations between the Parties shall start as soon as possible, with a view to finding suitable 
solutions. Measures which  least disrupt the way the incorporated AA operate s must be given priority.   
3.4.2.4   Other Safeguard measures  
3.61.  Article 28 of the incorporated FTA also contains rules and disciplines regarding the imposition 
of safeguard measures in situations of balance of payments difficulties. In such case s, the necessary 
safeguard measures may be taken by a Party, subject to a proper information in advance to the 
other Party.  
3.4.3   Anti-dumping measures  
3.62.  The Agreement incorporates the relevant provisions of the Switzerland -EU FTA  governing the 
possibility for the Parties to take antidumping measures. Article 2 5 of the incorporated FTA allows a 
Party to take appropriate measures against a dumping practice i n trade originating in the other 
Party. Such measure shall be taken in accordance with the WTO Agreement on implementation of 
Article VI of the GATT (the Antidumping Agreement). The conditions that need to be fulfilled and the 
procedures that need to be fo llowed are laid down in the Article 27 of the incorporated FTA , which 
are broadly similar to the  WTO disciplines and procedures.  
3.4.4   Countervailing measures  
3.63.  The Agreement does not contain any specific provisions related to countervailing measures. 
However, Article 27 of the incorporated FTA provides for safeguard measures to deal with trade 
distorting public subsidies that are deemed incompatible with the prop er functioning of the 
incorporated FTA under Article 23 of the incorporated FTA.  
3.4.5   Subsidies and state -aid 
3.64.  The Agreement does not contain  any specific rules related to subsidies and state -aid. 
However, Article 23 of the incorporated FTA states that any publ ic aid which distorts or threatens to 
distort competition by favouring certain undertakings or the production of certain goods is 
incompatible with the proper functioning of the agreement.  
3.4.6   Customs -related procedures  
3.65.  Most provisions on customs procedures a re contained in the New Protocol No 3, concerning 
the definition of the concept of "originating products" and methods of administrative cooperation.72  
3.66.  In addition, the  incorporated AFA, as modified , contains some disciplines on the administrative 
and crim inal prevention, detection, investigation, prosecution and repression of fraud and any other 
illegal activity to the detriment of the Parties' respective financial interests concerning, inter alia , 
trade in goods contrary to customs and agricultural legisl ation.73 
 
72 See above section 3. 2 on rules of origin.  
73 For details, see Section 2.1 of  the incorporated AFA .  WT/REG437/1  
 
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  3.67.  The Customs Security Agreement74 ("the incorporated CSA") is incorporated into the 
Agreement without modification. It is however suspended until otherwise decided by the Joint 
Committee.75 It applies to inspections and formalities concerning the carriage of goods which cross 
a frontier b etween the Parties and to customs security measures applicable to the carriage of goods 
to or from third parties. It, however, does not apply to inspections or formalities concerning ships 
and aircraft as a means of transport ( but does  apply to vehicles an d goods carried by the se means 
of transport).  The incorporated CSA contains disciplines on customs procedures, customs security 
measures, and customs cooperation. It establishes a Joint Committee on customs security and 
consultations groups may be set up i f needed. Although its implementation is suspended, the Parties 
have agreed to examine, in the relevant Joint Committee, matters covered by the incorporated CSA 
and assess the level of divergence or alignment between the Parties' domestic legislation in th e 
areas covered, in light of development s in the arrangement between each of the Parties and third 
parties, with the aim of ensuring continuity as far as possible of the trade arrangements between 
the Parties. The relevant Joint Committee may decide to app ly the provisions of the incorporated 
CSA, with or without modifications, or replace those provisions.  
3.68.  Trade facilitation is identified as an area for cooperation between the Parties  (Article 8 of the 
Agreement ). 
3.5  Sector -Specific Provisions of the Agreemen t 
3.5.1   Organically produced agricultural products and foodstuffs  
3.69.  The Agreement incorporates some elements of the Agriculture Agreement  ("the incorporated 
AA"). This does not apply to certain  Annexes , including Annex 9 of the incorporated AA (on 
organically prod uced agricultural products and foodstuffs) , unless otherwise decided by the relevant 
Joint Committee . On 1 January 2021, through its Decision 1/2001, the Joint Switzerland -UK 
Committee on Agriculture decided that Annex 9 to the incorporated AA shall be rep laced by the text 
in Annex to this Decision, and the replacement text applies from 1 January 2021. The revised 
Annex  9 is inserted, as Appendix C, in the Agreement.  
3.70.  With respect to  Switzerland, it  applies to organically produced products from the UK76, it 
provides that Switzerland shall accept the import into its territory, and the placing on the market as 
organic products, of organically produced products listed in Appendix I, provided that one of the UK 
control bodies identified in in Appendix III has certified that those products have been produced in 
accordance with the  provisions of the organics legislation in Part 2 of Appendix IV. A covered product 
which is imported into Switzerland from the UK shall be accompanied by a certificate of inspection 
drawn up in accordance with the provisions laid down in Article 16c and Annex 9 Section A of the 
EAER Ordinance on Organic Farming (910.181). The certificate of inspection shall be drawn up in 
German, French, Italian or English.  
3.71.  With respect to  the UK , it ap plies to organically produced products from Switzerland77, it 
provides that the UK  shall accept the import into its territory, and the placing on the market as 
organic products, of organically produced products listed in Appendix I I, provided that those pr oducts 
comply with the organics legislation listed in Part 1 of Appendix IV. The UK may require that  a 
certificate of inspection accompany a covered product which is imported into the UK from 
Switzerland.  
3.72.  The new Appendix C to the Agreement also contains p rovision on exchange of information 
and establishes a Working Group on Organic Products to consider all matters which may arise in 
connection with its implementation. It is intended as a transitional mechanism, which shall end 24 
months after the date of t he entry into force of the Agreement. Upon recommendation of the Working 
 
74 In this factual presentation the " Customs Security Agreement  " refers to the Agreement between the 
European Community and the Swiss Confederation on the simplification of inspections and formalities in 
respect of the carriage of goods and on customs security measures , done at Brussels on 25 June 2009 . 
75 The Parties indicate that they are continuing to review the function of the Customs Security 
Agreement in relation to their bilateral relationship. They confirm that they, in the i nterim, have signed a 
Memorandum of Understanding regarding matters of Customs Cooperation which allows them to, informally, 
pursue cooperation matters. They indicate that this includes trade facilitation.  
76 Categories of products listed in Appendix I of t he revised Annex 9 . 
77 Categories of products listed in Appendix II of the revised Annex 9.  WT/REG437/1  
 
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  Group  on Organic Products, the Joint Committee may decide on continuous application of this Annex, 
with or without modifications, for an extended transitional period, or on replacemen t of this Annex. 
A Party may, at any time, notify its decision to terminate or suspend application of this Annex. Such 
termination or suspension shall take effect 30 days after receipt by the other Party of the notification.  
3.5.2   Petroleum products  
3.73.  The UK reser ves the right to modify the arrangements applicable to petroleum products under 
HS 2710, HS 2711, HS ex2712 (excluding ozokerite and lignite/peat wax), and HS 2713, upon 
adoption of decisions under UK commercial or energy policies for the se products.  Switz erland 
reserves the right to take similar action should i t be faced with like situations.  The Agreement shall 
however not prejudice the non -tariff rules applied to imports of petroleum products (Article 14 of 
the incorporated FTA).  
3.5.3   Wine -sector products78 
3.74.  Annex 7 of the incorporated AA, which is retained in the Agreement, contains disciplines and 
conditions agreed by the Parties, in accordance with the principles of non -discrimination and 
reciprocity, to facilitate and promote trade with each other in wine -sector products originating in 
their respective territories. With respect to provisions applicable to import and sale (labelling, 
presentation and accompanying documents), it lists technical provisions79 relating to the definition 
of wine -sector products, oenological practices, the composition of the said products, their 
accompanying documents and the rules governing their transport and sale.  With respect to mutual 
protection of names of wine -sector products, it also ensures the protection by the Parties of  names 
and references to the Parties from where the wine originates; specific terms; the designation of 
origin and geographical indications; and traditional terms .80 Disciplines on enforcement of protection 
are also applicable (Article 11 of Annex 7 of the  incorporated AA). Annex 7 also contains disciplines 
on mutual assistance and controls of the official control bodies and general provisions, which address 
exclusions (for instance for products in transit or imported in small quantities81), and consultations 
between Parties if one considers that the other has failed to fulfil an obligation.  
3.75.  A Working Group on wine -sector products can be set up if needed  to consider all matters 
which may arise in connection with Annex 7 to the incorporated  AA and its implementation (Article 
27 of the Annex 7 of the incorporated AA).  
3.5.4   Spirit drinks and aromatised wine -based drinks82 
3.76.  Annex 8 of the incorporated AA83, which is retained in the Agreement, contains disciplines 
and conditions agreed by the Parties , in accordance with the principles of non -discrimination and 
reciprocity, to facilitate and promote trade with each other in spirit drinks and aromatised wine -
based drinks originating in their respective territories.  It lists the names of spirit drinks an d 
aromatised drinks which shall be protected by each Party84, under conditions laid down in their 
respective laws and regulations.  The Parties agree to take all the necessary measures to ensure 
reciprocal protection of these names and to provide the intere sted parties with the legal means of 
preventing the use of a designation for spirit drinks or aromatised drinks not originating in the place 
indicated by the designation. The Parties consequently waive their right to invoke Article 24(4), (6), 
and (7) of t he TRIPS Agreement in order to refuse to grant protection to a name from the other 
Party.  
 
78 Wine-sector products correspond to: products covered by tariff lines HS 2009 60; HS 2009 69 (for UK 
only); and HS 2204.  
79 The "technical provisions" are listed in Appendix 3 to Annex 7 of the incorporated AA. It consists of 
instruments applicable to the import into and marketing in a Party of wine -sector products originating in the 
other Party.  
80 As listed in Appendix 4 to Annex 7 of the incorporated AA.  
81 Appendix 5 to Annex 7 of the incorporated AA lays down the applicable arrangements.  
82 Spirit drinks and aromatised drinks (aromatised wines, aromatised wine -based drinks and aromatised 
wine-product cocktails) are defined in the Parties' respective legislations refe rred to in Appendix 5 to Annex 8 
to the incorporated AA.  
83 With respect to Liechtenstein, the Annex to the Additional Agreement makes adjustments and 
additions concerning Annexe 8 to the incorporated AA.  
84 The protected names are listed in Appendixes 1 -4 to Annex 8 of the incorporated AA.  WT/REG437/1  
 
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  3.77.   Disciplines on enforcement of protection are also applicable. Annex 8 also contains disciplines 
on proper labelling of the products, exclusions (for instance for pro ducts in transit or imported in 
small quantities85), non-compliance, transparency, and consultations between Parties.  
3.78.  A Working Group on Spirit Drinks  can be set up if needed  to consider all matters which may 
arise in connection with Annex 8 to the incorp orated AA and its implementation (Article 17 of Annex 
8 to the incorporated AA).  
3.5.5   Fresh fruit and vegetables  
3.79.  Annex 10 of the incorporated AA, which is retained in the Agreement, governs the recognition 
by the UK of conformity checks for fresh fruit and vegetables by Switzerland subject to EU/UK 
marketing standards. When fresh fruit86 and vegetables to be consumed fresh or dried87, originating 
in Switzerland  or the UK and re -export ed to the UK from Switzerland are accompanied by a 
recognized certificate of conformity, they shall not be subject in the UK to a check of compliance 
with the standards before their introduction into the UK customs territory. A recognized certificate 
of conformity means either the form in Annex III to (EU) Commission Implementing Regulation (EU) 
No 543/201188; the Swiss form in Appendix 2 to Annex 10 of the incorporated AA; the UN/ECE form 
annexed to the Geneva Protocol on standardisation of fresh fruit and  vegetables, nuts and dried 
fruit; or the OECD form annexed to the OECD Council decision on arrangements for applying 
international standards on fruit and vegetables. Annex 10 also contains disciplines on consignments 
of re-exported products, certificate o f conformity, and exchange of information , including joint 
inspections .  
3.80.  Where a Party considers that the other has failed to fulfil an obligation under the Annex, 
consultations shall be held. When non -compliance with the standards in force is established or if 
delay might impair the effectiveness of fraud prevention measures or distort competition, temporary 
safeguard measures may be taken without prior consultations, provided that consultations are held 
immediately after such measures have been taken (Art icle 5 of Annex 10 to the incorporated AA).  
3.81.  A Working Group on Fruit and Vegetables  can be set up if needed  to consider all matters 
which may arise in connection with Annex 10 to the incorporated AA and its implementation (Article 
6 of Annex 10 to the inco rporated AA).  
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  There is no specific agreement or chapter on transparency incorporated into the Agreement. 
However, through the incorporated agreements, a number of transparency provisions, providing for 
the obligation to exchange information, notify measures, resort to consultation, and/or address 
matters through the various joint committees and working groups which are established by the 
Agreement and the incorporated Agreements, the Parties are bound to ens ure transparency between 
them.  
4.2  Current payments and capital movements  
4.2.  The Parties agree that payments relating to trade in goods and the transfer of such payments 
to the country where the creditor is resident, either the UK or Switzerland, shall be free from any 
restriction. Moreover, a Party shall refrain from any exchange or administrative restr ictions on the 
grant, repayment or acceptance of short - and medium -term credits covering commercial 
transactions in which a resident participates (Article 19 of the incorporated FTA).  
 
85 Article 13 of  Annex 7 of the incorporated AA lays down the applicable arrangements.  
86 With the exception of citrus fruits.  
87 in respect of which marketing standards have been laid down or are recognised by the EU as 
alternatives to the general standard under EU Council Regulation No 1234/2007 of 22 October 2007 
establishing a common organisation of agricultural markets and on specific provisions for certain agricultural 
products (Single CMO Regulation).  
88 Regulation of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 
1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors.  WT/REG437/1  
 
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  4.3  Exceptions  
4.3.1   General exceptions and Security exceptions  
4.3.  Articles 20 and 21 of the incorporated FTA, replicat e the spirit, and to a large extent the 
wording , of Articles XX and XXI of the GATT 1994 .  
4.3.2   Taxation  
4.4.  The Agreement does not contain any specific provisions relating to taxation.  
4.5.  However , the incorporated AFA  contains  some disciplines on the administrative and criminal 
prevention, detection, investigation, prosecution and repression of fraud and any other illegal activity 
to the detriment of the Parties' respective financial interests concerning, inter alia, special tax es on 
consumption and excise duties .89 
4.4  Accession and withdrawal  
4.6.  There is no specific provision concerning accession to the Agreement. Article 34 of the 
incorporated FTA , confirmed by Article 9  however  provides that a Party may denounce the 
Agreement in wri ting by notifying the other Party. The Agreement shall cease to apply twelve months  
after the date of the written notice given by a Party.  
4.5  Institutional framework  
4.7.  The Agreement incorporates, and therefore replicates, to a large extend the institutional 
framework of the Switzerland -EU Trade Agreements.  
4.8.  A Joint Committee is established and is responsible for the administration of the incorporated 
FTA (Articles 29 through 31 of the incorporated FTA). As appropriate, working parties may be , and 
have been,  established to assist the Joint Committee.  The overseeing and decisional role of the Joint 
Committee is further clarified in Article 6 of the Agreement . A Joint Committee on Agriculture is also 
established and responsible for the administration of th e incorporated AA  (Article 6 of the 
incorporated AA).  In addition, u nder most of the  incorporated agreements , specific  Joint Committee s 
are also established and shall be responsible for administration and to ensure proper implementation 
of the  respective  incorporated agreements . Other committees and/or working groups  may be  set up 
to assist the existing Joint Committees as necessary.  
4.6  Dispute settlement  
4.9.  Article 29 of the incorporated FTA provides that the Joint Committee will be responsible for the 
proper im plementation of the Agreement and that it may make recommendations and take decisions 
in the cases provided for in the Agreement. The Joint Committee also has a role in facilitating 
consultations .90 
4.10.  Dispute settlement is identified as an area for explorato ry discussions between the Parties 
with the aim of replacing, modernising or developing the Agreement (Article 8 of the Agreement).  
4.7  Relationship with other agreements concluded by the Parties  
4.11.  Each Party may establish or maintain customs unions, free trade areas or arrangements for 
frontier trade, except in so far as they alter the trade arrangements provided for in the Agreement, 
in particular the provisions concerning rules of origin (Article 17 of the incorporated FTA).  
 
89 For details, see Section 5.1.  
90 With respect to matters covered by the incorporated AA, either Party may bring a matter under 
dispute which concerns the interpretation or application of the incorporated AA to the Joint Committee on 
Agriculture established by Article 6 of the incorporate d AA, which shall endeavour to settle the dispute, 
examining all possibilities to maintain the good functioning of the incorporated AA.  WT/REG437/1  
 
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  4.7.1   The Additional Agreement betw een Switzerland, the UK and Liechtenstein91 
4.12.  Because t he Customs Treaty between Switzerland and Liechtenstein does not apply  all the 
provisions of the Switzerland -EU FTA and of the Switzerland -EU AA to Liechtenstein , the Parties have 
concluded an Additional  Agreement extending to Liechtenstein certain provisions of the Agreement . 
It applies  the provisions of the incorporated FTA and the incorporated AA to Liechtenstein. However, 
some  provisions  specific to Liechtenstein concerning the Annexes to the incorpor ated AA are laid 
down in the Annex to the Additional Agreement .92 
4.7.2   FTA between the UK, Norway, Iceland, and Liechtenstein  
4.13.  While the Agreement does not refer to the European Economic Area (EEA) despite 
Liechtenstein's membership, o n 8 July 2021, the UK conc luded an FTA with Iceland, Liechtenstein, 
and Norway .93 It makes direct reference to the provisions of the European Economic Area ( EEA) 
Agreement , which apply to Liechtenstein. Its Article 1.4 clarifies that the provisions of the Iceland -
Liechtenstein -Norway -UK FTA  covered by the Additional Agreement94, the Customs Treaty95 and the 
Switzerland -Liechtenstein Patent Treaty96, shall not apply to Liechtenstein. In case of any 
inconsistencies with the FTA  the provisions of the Additional Agreement, the Customs Treaty, and 
the Switzerland -Liechtenstein Patent Treaty  shall prevail.  
4.7.3   Relationship with other agreements  
4.14.  Table 4.1 below  shows the Parties' RTAs in force, notified and non -notified, other than the 
Agreement.  
Table 4.1: United Kingdom, Switzerland, and Liechtenstein: p articipation in other RTAs 
(notified and non -notified in force), as of 28 June  2022  
RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV 
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
United Kingdom - CARIFORUM 
States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central 
America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
 
91 "Additional Agreement between the Swiss Confederation, the United Kingdom of Great Britain and 
Northern Ireland and Th e Principality of Liechtenstein extending to the Principality of Liechtenstein certain 
provisions of the Trade Agreement between the Swiss Confederation and the United Kingdom of Great Britain 
and Northern Ireland ", which is referred to in this section as "the Additional Agreement".  
92 See details in the section above referring to tariff liberalization.  
93 See notification in document WT/REG459/N/1 and S/C/N/1072.  
94 Agreement of 11 February 2019 between the United Kingdom of Great Britain and Northern Ireland , 
the Swiss Confederation and the Principality of Liechtenstein extending to the Principality of Liechtenstein 
certain provisions of the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland 
and the Swiss Confederation  (Additiona l Agreement).  
95 Customs Treaty of 29 March 1923 between Switzerland and Liechtenstein on Accession of the 
Principality of Liechtenstein to the Swiss Customs Area (Customs Treaty).  
96 Treaty of 22 December 1978 between the Swiss Confederation and the Princip ality of Liechtenstein on 
Patent Protection  (Switzerland -Liechtenstein Patent Treaty).  WT/REG437/1  
 
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  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
United Kingdom - Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Colombia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ecuador and 
Peru 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North 
Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway and 
Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific States  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States 
- Accession of Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States 
- Accession of Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic of 
Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic of 
Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU and 
Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Türkiye  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
SWITZERLAND / LIECHTENSTEIN  
EFTA - Indonesia  01-Nov-21 Goods & 
Services  2022 GATT Art. XXIV & GATS Art. V  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
EFTA - Türkiye  01-Oct-21 Goods & 
Services  2022 GATT Art. XXIV & GATS Art. V  
EFTA – Ecuador  01-Nov-20 Goods & 
Services  2022 GATT Art. XXIV & GATS Art. V  
EFTA - Philippines  01-Jun-18 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
EFTA - Georgia  01-Sep-17 Goods & 
Services  2017 GATT Art. XXIV & GATS Art. V  
EFTA - Bosnia and Herzegovina  01-Jan-15 Goods  2015 GATT Art. XXIV  
EFTA - Central America (Costa 
Rica and Panama)  19-Aug-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
Switzerland - China  01-Jul-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
EFTA - Hong Kong, China  01-Oct-12 Goods & 
Services  2012 GATT Art. XXIV & GATS Art. V  WT/REG437/1  
 
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  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
EFTA - Montenegro  01-Sep-12 Goods  2012 GATT Art. XXIV  
EFTA - Ukraine  01-Jun-12 Goods & 
Services  2012 GATT Art. XXIV & GATS Art. V  
EFTA - Colombia  01-Jul-11 Goods & 
Services  2011 GATT Art. XXIV & GATS Art. V  
EFTA - Peru 01-Jul-11 Goods  2011 GATT Art. XXIV  
EFTA - Albania  01-Nov-10 Goods  2011 GATT Art. XXIV  
EFTA - Serbia  01-Oct-10 Goods  2010 GATT Art. XXIV  
Japan - Switzerland  01-Sep-09 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
EFTA - Canada  01-Jul-09 Goods  2009 GATT Art. XXIV  
EFTA - SACU  01-May-08 Goods  2008 GATT Art. XXIV  
EFTA - Egypt  01-Aug-07 Goods  2007 GATT Art. XXIV  
EFTA - Lebanon  01-Jan-07 Goods  2006 GATT Art. XXIV  
EFTA - Republic of  Korea  01-Sep-06 Goods & 
Services  2006 GATT Art. XXIV & GATS Art. V  
EFTA - Tunisia  01-Jun-05 Goods  2005 GATT Art. XXIV  
EFTA - Chile 01-Dec-04 Goods & 
Services  2004 GATT Art. XXIV & GATS Art. V  
EFTA - Singapore  01-Jan-03 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  
EFTA - Jordan  01-Sep-02 Goods  2002 GATT Art. XXIV  
EFTA - North Macedonia  01-May-02 Goods  2000 GATT Art. XXIV  
EFTA - Mexico  01-Jul-01 Goods & 
Services  2001 GATT Art. XXIV & GATS Art. V  
EFTA - Morocco  01-Dec-99 Goods  2000 GATT Art. XXIV  
EFTA - Palestine  01-Jul-99 Goods  1999 GATT Art. XXIV  
Faroe Islands - Switzerland  01-Mar-95 Goods  1996 GATT Art. XXIV  
European Economic Area (EEA)  01-Jan-94 Services  1996 GATS Art. V  
EFTA - Israel  01-Jan-93 Goods  1992 GATT Art. XXIV  
EU - Switzerland - Liechtenstein  01-Jan-73 Goods  1972 GATT Art. XXIV  
European Free Trade Association 
(EFTA)  03-May-60 
01-Jun-02 Goods  
Services  1959 
2002 GATT Art. XXIV  
GATS Art. V  
• EFTA - Accession of Iceland  01-Mar-70 Goods  1970 GATT Art. XXIV  
EFTA - GCC 01-Jul-14 Goods & 
Services  Not Notified  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
 
4.8  Government procurement  
4.15.  The Agreement incorporated, with some modifications, the provisions of the Procurement 
Agreement97 ("the incorporated PA") . The incorporated PA buil ds on the WTO Government 
Procurement Agreement (GPA 1994) , to which both Parties were a party since 1 Januar y 1996 .98 
The incorporated PA broaden s the scope of market access offered under the GPA 1994. While it 
provide s additional market access  to sub -central districts and municipalities , it also open s, for both 
Parties, procurement by railway operators, entitie s active in the field of energy (excluding 
electricity), and private utility providers.  The Joint Declarations, made in 1999 by Switzerland and 
 
97 Agreement between the European Community and the Swiss Confederation on certain aspects of 
Government procurement , done at Luxembourg on 21 June 1999.  
98 The UK was a p arty to GPA 1994 by virtue of its membership of the EU.  WT/REG437/1  
 
- 33 - 
 
  the EU, on procedures for the award of contract s and on challenging procedures, and on the 
monitoring authoritie s, apply, with the same legal effect, to the Parties .  
4.16.  A Joint Committee is established under Article 11 of the incorporated PA to ensure its effective 
implementation and operation.  
4.17.  Transition rules, in a new Annex XI to the incorporated PA, became obsolet e when the UK 
acceded to the GPA 2012 in its own right.  
4.18.  Both Parties became part y to the GPA 2012, and both Parties ' membership of the  GPA 201299 
became effective on 1 January 2021.  
4.9  Intellectual property rights  
4.19.  The Agreement does not contain a specific chapter o n the protection of intellectual property 
rights. It however incorporates, as modified through Annex 4 to the Agreement , the provisions of 
Annexes 7 , 8, and 12  of the Switzerland -EU AA . It complements the rights and obligations between 
the Parties under the WTO TRIPS Agreement.  Annex 12 of the incorporated AA shall apply without 
prejudice to the rights and obligations of the Parties in accordance with the Marrakech Agreement 
or any other multilateral agreement on intellectual property law to which the Parties are party.  
4.20.  Annex 12 of the incorporated AA (on the protection of designations or origin and geographical 
indications for agricultural products and foodstuffs) contains disciplines geared to the promotion of 
a harmonious development of  designations of origin and geographical indications (GIs) and the 
facilitation, by means of protection of such designations and indications, of bilateral trade in 
agricultural products which have been granted a GI under the Parties' respective legislation . Each 
Party agrees to protect the GIs of the other Party that are listed in Appendix 1 to Annex 12 of the 
incorporated AA .100 To be eligible for protection provided under Annex 12 of the incorporated AA, 
the Parties' GIs must be protected previously in the ir respective territories and shall originate from 
the Parties. The Parties shall not be obliged to protect a GI from the other Party that is no longer 
protected on the latter's territory. The Annex defines also the extent of the protection granted 
(Articl e 7 of Annex 12 of the incorporated AA). The transitional provisions in Article 8 of Annex 12 
of the incorporated AA have all lapsed and are consequently obsolete. With respect to the 
relation ship between the Annex and trademarks, in line with the prohibi tion on the  use of a protected 
GI (extent of protection), in principle, the registration of a trademark exploiting the reputation of a 
GI shall be refused or invalidated in cases identified in Articles 7 and 9 of Annex 12 of the 
incorporated AA. With respec t to enforcement, the Parties may take border measures in conformity 
with the provisions of Article 14 of Annex 12 of the incorporated AA. The Annex also contains the 
Parties' commitments to provide each other with mutual assistance, to exchange informatio n, and 
to consult each other if either of the m considers that the other has failed to fulfil an obligation under 
the Annex.  A Working Group on Protection of Designations of Origin an d Protection of Geographical 
Indication (PDO/PGI Working Group) is establi shed under Article 15 of Annex 12 of the incorporated 
AA to assist the Joint Committee on all aspects covered in Annex 12 of the incorporated AA.  
4.21.  Annex es 7 (on trade in wine-sector products), and 8 (on mutual recognition and protection of 
names of spirit d rinks and aromatised wine -based drinks) of the incorporated AA also contain some 
GI-related provisions (see sections 3.5.2 and 3.5.3 above).  
4.22.  The protection of intellectual property rights is identified as an area for exploratory discussions  
between the Par ties with the aim of replacing, modernising or developing the Agreement (Article 8 
of the Agreement ).  
4.10  Competition policy, monopolies,  and state enterprises  
4.23.  The Agreement incorporates, with no modifications, the provisions of the incorporated FTA . 
Article 23 of the incorporated FTA  identifies as incompatible with the proper functioning of the 
 
99 The UK, as a member of the EU, became a party to GPA 2012, on 6 April 2014 (when the EU became 
a party). It then became a party to GPA 2012, as an individual contracting party, on 1 January 2021, af ter it 
had left the EU on 31 December 2020.  
100 With respect to Liechtenstein, the Annex to the Additional Agreement makes adjustments and 
additions concerning Annex 12 to the incorporated AA.  WT/REG437/1  
 
- 34 - 
 
  Agreement in so far as they may affect trade between the Parties, all agreements between 
undertakings, decisions by associations of undertakings and concerted practices between 
undertakings which  prevent,  restrict or distort competition as regards the products of or trade in 
goods. Moreover, abuse by one or more undertakings of a dominant position in the te rritories of a 
Party as a whole or in a substantial part thereof  are also considered incompatible . Public a id, which 
distorts , or threatens to distort , competition by favouring certain undertakings or the production of 
certain goods  is also deemed to be in compatible with the functioning of the incorporated FTA .  
4.11  Environment  
4.24.  There is no specific provision concerning environment in the Agreement.  However, it is 
identified as an area . 
4.12  Labour  
4.25.  There is no specific provision concerning labour  in the Agreement. Ho wever, it is identified as 
an area for exploratory discussions  between the Parties  with the aim of replacing, modernising or 
developing the Agreement ( Article 8 of the Agreement ).  
4.13  Electronic commerce  
4.26.  There is no specific provision on e -commerce in the Agreement.  
4.14  Small and medium -sized enterprises  
4.27.  There is no specific provision concerning small and medium -sized enterprises  in the 
Agreement.   
4.15  Other  
4.15.1   Trade in services  
4.28.  Trade i n services is identified as an area for exploratory discussions  between the Parties  with 
the aim of replacing, modernising or developing the Agreement ( Article 8 of the Agreement ).101  
4.15.2   Cooperation to combat fraud  
4.29.  The Anti-Fraud Agreement102 ("the incorporated AFA"), which is incorporated into the 
Agreement with some modifications103, contai ns some disciplines on the administrative and criminal 
prevention, detection, investigation, prosecution and repression of fraud and any other illegal activity 
to the detriment of the Parties' respective financial interests concerning, inter alia , trade in goods 
contrary to customs and agricultural legislation; trade contrary to tax legislation applicable to value 
added tax, special taxes on consumption and excise duties; the charging or retention of funds – 
including their use for purposes other th an those for which they were initially granted – from the 
budget of the Parties or budgets managed by them or on their behalf, such as grants and refunds; 
procedures for the award of contracts by the Parties; or the seizure and recovery of amounts due or 
wrongly received as a result of the illegal activities referred to  before . The incorporated AFA extend s 
administrative and judicial assistance between the Parties in criminal matters to combat illegal 
activities detrimental to the Parties' financial interes ts. It defines the scope, applicable principles, 
and modalities for administrative assistance, as well as mutual legal assistance , including through 
the exchange of information, on the bas is of reciprocity. In case of dispute s relating to the 
interpretatio n or application of the incorporated AFA, the matter may be submitted to the Joint 
Committee established under Article 39 of the incorporated AFA. Also applicable between the Parties 
 
101 The Parties indicate that they concluded  a temporary Services Mobility Agreement which entered into 
effect 1 January 2021. This agreement is due to expire on 31 December 2022 unless an extension is agreed by 
both Parties.  
102 The Cooperation Agreement betwe en the European Community and its Member States and the Swiss 
Confederation to combat fraud and any other illegal activity to the detriment of their financial interests , done 
at Luxembourg on 26 October 2004 , entered into force on 8 April 2009.  
103 The modif ications are contained in Annex 6 to the Agreement.  WT/REG437/1  
 
- 35 - 
 
  are the Joint Declaration on money laundering, and the Agreed Minutes of the negotiations , both 
adopted on the occasion of the signing of the AFA on 26 October 2004.  WT/REG437/1  
 
- 36 - 
 
  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
1. The following tables present the tariffs that are appli ed by a Party, under  the Agreement, to 
products imported from the other Party. A comparison is made between these tariffs and MFN tariffs. 
It should be emphasized that the tariff -related market access conditions for trade between 
Switzerland and t he UK,  applicable at the entry into force of the Agreement , remained largely 
unchanged as compared with the situation under the Switzerland -EU Trade Agreements , when the 
UK was still an EU Member State. The following tables should therefore be read bearing  this in mind.  
The United Kingdom  
2. Table A1. 1 shows tariff liberalization by the UK  in relation to imports from Switzerland  (by 
total, agricultural and industrial  products). In 2021, the share of duty -free lines applicable to imports 
on an MFN basis rep resented 47% of the total number of tariff lines ( 18.8% for agricultural products, 
and 57.1% for industrial products), while the share of duty -free lines applicable to imports from 
Switzerland  under the Agreement represented 81.1% of the total number of ta riff lines ( 29.4% for 
agricultural products, and 99. 7% for industrial products).  The average MFN tariff was 3.8% in 2021, 
compared to 1.6% for imports from Switzerland. The corresponding MFN average was 2.5% for 
industrial products and considerably higher at 8.9% for agricultural products and respectively zero 
and 7.2% for industrial and agricultural imports from Switzerland. As a result of the Agreement 
exporters from Switzerland faced a relative margin of preference of 57.9% overall, and 100% and 
19.1% re spectively, for industrial and agricultural exports.  
Table A1. 1 United Kingdom: Indicators of MFN and preferential rates for imports from 
Switzerland  
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Switzerland  2021  1.6 11.7 81.1 7.2 11.8 29.4 0.0 7.5 99.7 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties1, the average rate for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided  by the UK.  
 
3. Table A1.2 gives an indication of additional market access in the UK resulting from the entry 
into force of the Agreement for Switzerland's top 25 global exports, which accounted for 63.9% of 
its global exports in 2018 -2020; these corresponded to 45 lines in the  UK's tariff at the six -digit level 
(using the HS  2017). In 2021, 31 of these tariff lines already had (MFN) duty free access to the UK's 
market. Under the Agreement, a s a consequence of previously binding contractual relations between 
the Parties, when th e UK was an EU member, market access into the UK remains unchanged for 
goods originating in Switzerland. Thus, under  the Agreement, in 2021, 8 additional tariff lines, which 
were dutiable  on an MFN basis , were duty free for exports from Switzerland, while 6 tariff lines, all 
 
1 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708.10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.9 0, 0809.29.00 and 0809.40.05 are subject to MFN seasonal duties . WT/REG437/1  
 
- 37 - 
 
  under tariff line HS 220299 (non -alcoholic beverages) remained dutiable , with an applied MFN rate 
in 2021 of 6.3% .  
Table A1. 2 United Kingdom: Market access opportunities under the agreement for 
Switzerland's top 25 exports to the world  
Switzerland's top export products  
in 2018  - 2020 Access Conditions to UK's markets  
HS number and description  
Share in 
global 
exports (%)  MFN 2021  No. of duty 
free lines 
under the 
agreement  
Remain 
Dutiable  Average 
Tariff 
(%) 
No. of 
duty-
free 
lines  No. of 
dutiable 
lines  
2021  
710812  Gold 18.6 0.0 1    
300490  Medicaments  13.3 0.0 1    
300215  Immunological products  9.4 0.0 1    
711319  Articles of jewellery and parts thereof  3.3 2.0  1 1  
910221  Wrist-watches  3.2 *  1 1  
710813  Gold 2.4 0.0 2    
293399  Heterocyclic compounds with nitrogen 
hetero -atom[s] only  1.5 4.0 2 1 1  
910121  Wrist-watches of precious metal  1.4 *  1 1  
293359  Heterocyclic compounds with nitrogen 
hetero -atom[s] only, containing a 
pyrimidine ring, whether or not 
hydrogenated, or piperazine ring in the 
structure  1.1 0.0 3    
300439  Medicaments  0.9 0.0 1    
300212  Antisera and other blood fractions  0.8 0.0 1    
293719  Polypeptide hormones  0.8 0.0 1    
902110  Orthopaedic or fracture appliances  0.8 0.0 2    
090121  Roasted coffee  0.7 6.0  1 1  
910211  Wrist-watches  0.7 *  1 1  
901890  Instruments and appliances  0.6 0.0 8    
271600  Electrical energy  0.6 0.0 1    
220299  Non-alcoholic beverages  0.6 6.3  6  6 
710239  Diamonds, worked, but not mounted 
or set  0.5 0.0 1    
300420  Medicaments  0.5 0.0 1    
294190  Antibiotics  0.5 0.0 1    
330499  Beauty or make -up preparations and 
preparations for the care of the skin  0.4 0.0 1    
910129  Wrist-watches of precious metal  0.4 *  1 1  
292429  Cyclic amides  0.4 5.8 1 1 1  
330290  Mixtures of odoriferous substances and 
mixtures  0.4 0.0 2    
Total  63.9 1.2 31 14 8 6 
*  dutiable tariff lines are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rat e for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by UK and UNSD Comtrade Database . WT/REG437/1  
 
- 38 - 
 
  Switzerland  
4. Table A1.3 shows tariff liberalization by Switzerland  in relation to imports from the UK (by 
total, agricultural and industrial  products). As most customs duties applied by Switzerland are 
specific, the data used to prepare the Table only provides information on the share of duty -free tariff 
lines on an MFN basis and that share with regards to imports from the UK as a result of the 
implementation of the Agreemen t, as well as averages applied tariff based on AVEs . In 2021, the 
share of duty-free lines applicable to imports  on an MFN basis represented 27 .4% of the total number 
of tariff lines (25. 4% for agricultural products, and 2 8.1% for industrial products), while the share 
of duty -free lines applicable to imports from UK under the Agr eement represented 81. 4% of the 
total number of tariff lines (3 3.2% for agricultural products, and 99.8% for industrial products).  The 
average MFN tariff was 7.2% in 2021, compared to 5.2% for imports from the UK. The corresponding 
MFN average was 1.8% for  industrial products and considerably higher at 22.7% for agricultural 
products and respectively zero and 20.5% for industrial and agricultural imports from the UK . As a 
result of the Agreement exporters from the UK  faced a relative margin of preference of  27.8% 
overall, and 100% and 9.7% respectively, for industrial and agricultural exports.  
Table A1. 3 Switzerland: Indicators of MFN tariff rates and preferential rates for imports 
from the United Kingdom  
Origin 
of goods  Year  ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff 
lines (%)  Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 7.2 10.1 27.4 22.7 31.8 25.4 1.8 2.6 28.1 
UK 2021 5.2 32.4 81.4 20.5 32.7 33.2 0.0 8.1 99.8 
Note:  The majority of Switzerland's tariff is subject to specific duties for which ad valorem  equivalents were 
estimated by the Secretariat . Tariff lines subject to in -quota rates at the MFN level and under the 
Agreement are excluded in the computation.  
 Based o n the HS 2017 nomenclature . 
Source:  WTO estimates based on data from the Swiss authorities and WTO -IDB database.  
5. Table A1.4 gives an indication of additional market access in Switzerland  resulting from the 
entry into force of the Agreement for the UK's top 25 global exports, which accounted for 38.4% of 
its global exports in 2018 -2020; these corresponded to 59 lines in Switzerland's  tariff at the six -digit 
level (using the HS  2017). In 20 21, prior to the entry into force of the Agreement, 2 6 of these tariff 
lines already had (MFN) duty free access to Switzerland's  market. As already mentioned for the UK, 
as a consequence of previously binding contractual relations between the Parties, when the UK was 
an EU member, market access in Swi tzerland  remains unchanged for goods originating in the UK. 
Thus under the Agreement, in 2021, all the 33  tariff lines, which were dutiable, became duty free 
for exports from the UK.  
Table A1. 4 Switzerland: Market access opportunities under the agreement for United 
Kingdom's top 25 exports to the world  
United Kingdom's top export products  
in 2018 - 2020  Access Conditions to Switzerland 's 
import markets  
HS number and des cription of the product  
Share in 
global exports 
(%) MFN 2021  
Duty Free 
under the 
Agreement  
Remain 
dutiable  Avg MFN 
applied 
rate (%)  No. of lines  duty
free 
duti-
able 
710813  Gold, incl. gold plated with platinum, in semi-
manufactured forms, for non -monetary 
purposes  5.6 0.0  1 1  WT/REG437/1  
 
- 39 - 
 
  United Kingdom's top export products  
in 2018 - 2020  Access Conditions to Switzerland 's 
import markets  
HS number and des cription of the product  
Share in 
global exports 
(%) MFN 2021  
Duty Free 
under the 
Agreement  
Remain 
dutiable  Avg MFN 
applied 
rate (%)  No. of lines  duty
free 
duti-
able 
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  4.9 0.0 2    
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic 
purposes,  3.2 0.0 1    
880330  Parts of aeroplanes or helicopters, n.e.s.  2.9 0.0 1    
841112  Turbojets of a thrust > 25 kn  2.6 0.0  1 1  
870323  Motor cars and other motor vehicles 
principally designed for the transport of <10 
persons, of a cylinder capacity > 1.500 cm³ 
but <= 3.000 cm³  2.4 0.2  3 3  
841191  Parts of turbojets or turbopropellers, n.e.s.  2.1 0.1  1 1  
870324  Motor cars and other motor vehicles 
principally designed for the transport of <10 
persons, of a cylinder capacity > 3.000 cm³  1.7 0.1  2 2  
220830  Whiskies  1.3 5.7  2 2  
271012  Light oils and preparations  1.3 0.0 6    
970110  Paintings, e.g. oil paintings, watercolours and 
pastels, and drawings executed entirely by 
hand 1.3 0.0 1    
870322  Motor cars and other motor vehicles 
principally designed for the transport of <10 
persons, of a cylinder capacity > 1.000 cm³ 
but <= 1.500 cm³  1.2 0.1  1 1  
711319  Articles of jewellery and parts thereof, of 
precious metal other than silver  1.0 0.0  1 1  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, 
n.e.s.  1.0 0.0 9    
870332  Motor cars and other motor vehicles 
principally designed for the transport of <10 
persons, of a cylinder capacity > 1.500 cm³ 
but <= 2.500 cm³  0.7 1.1  3 3  
300220  Vaccines for human medicine  0.6 0.0 1    
870340  Motor cars and other motor vehicles 
principally designed for the transport of <10 
persons, of a cylinder capacity > 1.500 cm³ 
but <= 2.500 cm³  0.6 0.4  7 7  
711021  Palladium, unwrought or in powder form  0.6 0.0 1    
300215  Immunological products, for retail sale  0.6 0.0 1    
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images 
or other data  0.6 0.0 1    
382200  Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory 
reagents  0.5 0.0 1    
490199  Printed books, brochures and similar printed 
matter  0.5 0.0 1    
870333  Motor cars and other motor vehicles 
principally designed for the transport of <10 
persons, incl. station wagons and racing cars, 
with only diesel engine of a cylinder capacity 
> 2.500 cm³  0.5 0.3  2 2  
840890  Compression -ignition internal combustion 
piston engine "diesel or semi -diesel engine"  0.4 1.1  5 5  WT/REG437/1  
 
- 40 - 
 
  United Kingdom's top export products  
in 2018 - 2020  Access Conditions to Switzerland 's 
import markets  
HS number and des cription of the product  
Share in 
global exports 
(%) MFN 2021  
Duty Free 
under the 
Agreement  
Remain 
dutiable  Avg MFN 
applied 
rate (%)  No. of lines  duty
free 
duti-
able 
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons  0.4 1.3  4 4  
 
Total of above  38.4  
26 33 33 - 
Note:  The majority of Switzerland's tariff is subject to specific duties for which ad valorem  equivalents 
were estimated by the Secretariat . Tariff lines subject to in -quota rates at the MFN level and under 
the Agreement are excluded in the computation.  
 Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data from the Swiss, UK authorities and the WTO -IDB. WT/REG437/1  
 
- 41 - 
 
  ANNEX 2  
SUMMARY OF THE PARTIES' TARIFF RATE QUOTAS  
Access to the Swiss market  
1. Table  A2.1 identifies the tariff lines covered by Switzerland's TRQ commitments. Appendix A 
to Annex 4 to the Agreement (which replaces Annex 1 to the incorporated AA) indicates the 
applicable preferential in -quota rate as well as the resized annual quantity be nefiting from the 
preferential in -quota rate .  
Table A2. 1 Switzerland's commitments  
Tariff lines  Product  In-
quota 
customs 
duty 
(CHF /1
00 kg 
gross 
weight)  Annual 
Quantity in 
the 
Switzerland -
EU AA ( Metric 
Tonnes  (MT)  
in net weight)  
(Swiss 
commitments)  Resized 
Annual 
Quantity 
(MT in net 
weight)  
0101 90 95  Live horses (excl. pure -bred horses for 
breeding and horses for slaughter) (in number 
of head)  0 100 heads  5 head s 
0204 50 10  Goat meat, fresh, chilled or frozen  40 100 5 
0207 14 81  Breasts of fowls of domestic species, frozen  15 2100 113 
0207 14 91  Cuts and edible offal of fowls of domestic 
species, including livers (excluding breasts), 
frozen  15 1200 64 
0207 27 81  Breasts of turkeys of domestic species, frozen  15 800 43 
0207 27 91  Cuts and edible offal or turkeys of domestic 
species, including livers (excluding breasts), 
frozen  15 600 32 
0207 33 11  Ducks of domestic species, not cut in pieces, 
frozen  15 700 38 
0207 36 91  Cuts and edible offal of ducks, geese or 
guinea fowls of domestic species, frozen 
(excluding livers)  15 100 5  
0208 10 00  Meat and edible offal of rabbits or hares, 
fresh, chilled or frozen  11 1700 91 
0208 90 10  Meat and edible offal of game, fresh, chilled 
or frozen (other than of hares or wild boar)  0 100 5 
Ex 0210 11 91   
Ex 0210 19 91  Hams and cuts thereof, with bone in, of swine 
(other than wild boar), salted or in brine, 
dried or smoked   
Hams and cuts thereof, boneless, of swine 
(other than wild boar), salted or in brine, 
dried or smoked  Free 1000(a) 54 
(aggregate) 
0210 20 10  Dried meat of bovine animals  Free 200(b) 11 
Ex 0407 00 10  Edible bird's eggs, in shell, fresh, preserved or 
cooked  47 150 8 
Ex 0409 00 00  Natural acacia honey  8 200 11 
Ex 0409 00 00  Natural honey, other (excluding acacia)  26  50 3 
0602 20 11  
0602 20 19  
0602 20 21  
0602 20 29  Plants in the form of pomaceous  fruit 
rootstock (of seedling origin or produced by 
vegetative propagation):  
- grafted, bare rooted  
- grafted, with root ball  
- not grafted, bare rooted  
- not grafted, with root ball  Free (c) (1) 
0602 20 31  
0602 20 39  
0602 20 41  Plants in the form of stone fruit rootstock (of 
seedling origin or produced by vegetative 
propagation):  Free (c) (1) WT/REG437/1  
 
- 42 - 
 
  Tariff lines  Product  In-
quota 
customs 
duty 
(CHF /1
00 kg 
gross 
weight)  Annual 
Quantity in 
the 
Switzerland -
EU AA ( Metric 
Tonnes  (MT)  
in net weight)  
(Swiss 
commitments)  Resized 
Annual 
Quantity 
(MT in net 
weight)  
0602 20 49  - grafted, bare rooted  
- grafted, with root ball  
- not grafted, bare rooted  
- not grafted, with root ball  
0602 20 71  
0602 20 72  Trees, shrubs and bushes, of kinds which bear 
edible fruit, bare rooted:  
- of kinds which bear pomaceous fruit  
- of kinds which bear stone fruit  Free (c) (1) 
0602 20 81  
0602 20 82  Trees, shrubs and bushes, of kinds which bear 
edible fruit, with root ball: 
- of kinds which bear pomaceous fruit  
- of kinds which bear stone fruit  Free (c) (1) 
0603 11 10  
0603 12 10  
0603 13 10  
0603 14 10  
 
0603 19 11  
 
 
0603 19 19  Cut roses of a kind suitable for bouquets or 
for ornamental purposes, fresh, (01/05 -
25/10)  
Cut carnations of a kind suitable for bouquets 
or for ornamental purposes, fresh, (01/05 -
25/10)  
Cut orchids of a kind suitable for bouquets or 
for ornamental purpose s, fresh, (01/05 -
25/10)  
Cut chrysanthemums of a kind suitable for 
bouquets or for ornamental purposes, fresh  
(01/05 -25/10)  
Cut flowers and flower buds (other than 
carnations, roses, orchids or 
chrysanthemums) of a kind suitable for 
bouquets or for ornament al purposes, fresh  
(01/05 -25/10)  
- woody  
- other than woody  Free 1000 54 
(aggregated)  
 
0702 00 10  
0702 00 20  
0702 00 30  
0702 00 90  Tomatoes, fresh or chilled  
- cherry tomatoes:  (21/10 -30/04)  
 
- Peretti tomatoes (elongated): (21/10 -
30/04)   
 
- other tomatoes, of a diameter of 80 mm or 
more (beef tomatoes)  (26/10 -30/04)  
- other: (21/10 -30/04)   
Free 
 
Free 
 
Free 
 
Free  
10000   
537 
(aggregate)  
 
 
0705 11 11  Iceberg lettuce, without outer leaf:  (01/01 -
28/02)  Free 2000 107 
0705 21 10  Witloof chicory, fresh or chilled:  (21/05 -
30/09)  Free 2000 107 
0707 00 10  Cucumbers for salad,  (21/10 -14/04)  5 200 11 
0707 00 30  Pickling cucumbers, >6 cm but =<12 cm in 
length, fresh or chilled, (21/10 -14/04)  5 100 5 
0707 00 31  Pickling cucumbers, >6 cm but =<12 cm in 
length, fresh or chilled,  (15/04 -20/10)  5 2100 113 
0707 00 50  Gherkins, fresh or chilled  3.5 800 43 
0709 30 10  Aubergines (eggplants), fresh or chilled:  
- from 16 October to 31 May  Free 1000 54 
0709 60 12  Sweet peppers, fresh or chilled, (01/04 -
31/10)  5 1300 70 
0709 90 50  Courgettes (including courgette flowers), 
fresh or chilled:  (31/10 -19/04)  Free 2000 107 
0711 90 90  Vegetables and mixtures of vegetables, 
provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water 
or in other preservative solutions), but Free 150 8 WT/REG437/1  
 
- 43 - 
 
  Tariff lines  Product  In-
quota 
customs 
duty 
(CHF /1
00 kg 
gross 
weight)  Annual 
Quantity in 
the 
Switzerland -
EU AA ( Metric 
Tonnes  (MT)  
in net weight)  
(Swiss 
commitments)  Resized 
Annual 
Quantity 
(MT in net 
weight)  
unsuitable in that state for immediate 
consumption  
0712 20 00  Onions, dried, whole, cut, sliced, broken or in 
powder, but not further prepared  Free 100 5 
0713 10 11  Peas (Pisum sativum), dried, shelled, whole, 
unprocessed, for use as animal feed  Rebate of 
0.9 on  
applied  
duty 1000 54 
0713 10 19  Peas (Pisum sativum), dried, shelled, whole, 
unprocessed (excluding those for use as 
animal feed, for technical purposes or for 
brewing)  Free 1000 54 
0802 32 90  Nuts Free 100 5 
0809 10 11  
0809 10 91  Apricots, fresh, in open packings:  (01/09 -
30/06)  
 
in other packings:  (01/09 -30/06)   Free 
 2100 113 
(aggregate)  
0809 40 13  Fresh plums, in open packings, (01/07 -30/09)  Free 600 32 
0810 10 10  Strawberries, fresh, (01/09 -14/05)  Free 10000  537 
0810 10 11  Strawberries, fresh, (15/05 -31/08)  Free 200 11 
0810 20 11  Raspberries, fresh (01/06 -14/09)  Free 250 13 
Ex 0811 10 00  Strawberries, uncooked or cooked by 
steaming or boiling in water, frozen, not 
containing added sugar or other sweetening 
matter, not put up in packings for retail sale, 
intended for industrial use  10 1000 54 
Ex 0811 20 90  Raspberries, blackberries, mulberries, 
loganberries and black, white or red currants, 
gooseberries, uncooked or cooked by 
steaming or boiling in water, frozen, not 
containing added sugar or other sweetening 
matter, not put up in packings for retail sale, 
intended for industrial use  10 1200 64 
0811 90 10  Bilberries, uncooked or cooked by steaming or 
boiling in water, frozen, whether or not 
containing added sugar or other sweetening 
matter  Free 200 11 
0811 90 90  Edible fruit, uncooked or cooked by steaming 
or boiling in water, frozen, whether or not 
containing added sugar or other sweetening 
matter  Free 1000 54 
0904 20 90  Fruits of the genus Capsicum or of the genus 
Pimenta, dried or crushed or ground, 
processed  Free 150 8 
1001 90 60  Wheat and meslin (except durum wheat), for 
use as animal feed  Rebate of 
0.6 on 
the duty 
applied  50000  2685 
1005 90 30  Maize (corn) for use as animal feed  Rebate of 
0.5 on 
the duty 
applied  13000  698 
Ex 0210 19 91  
Ex 0210 19 91  
1601 00 11  
1601 00 21  
Ex 0210 19 91  
Ex 1602 49 10  - Hams, in brine, boneless, enclosed in a 
bladder or in an artificial gut  
 
- Piece of boneless chop, in brine and smoked  
 
 
- Sausages and similar products, of meat, 
meat offal or blood; food preparations based Free 
 
Free 
 
Free 
 
 
 3715 199 
(aggregate)  WT/REG437/1  
 
- 44 - 
 
  Tariff lines  Product  In-
quota 
customs 
duty 
(CHF /1
00 kg 
gross 
weight)  Annual 
Quantity in 
the 
Switzerland -
EU AA ( Metric 
Tonnes  (MT)  
in net weight)  
(Swiss 
commitments)  Resized 
Annual 
Quantity 
(MT in net 
weight)  
on these products of animals of headings 
0101 to 0104, excluding wild boars  
- Pork neck, dried in air, seasoned or not, 
whole, in pieces or thinly sliced   
Free 
 
2003 10 00  Mushrooms of the genus Agaricus, prepared 
or preserved other than by vinegar or acetic 
acid Free 1700 91 
2309 1021  
2309 1029  Dog and cat food in airtight containers  Free - 322 
(a) Including 480 tonnes of Parma and San Daniele ham under the terms of the exchange of letters of 
25 January 1972 between the Community and Switzerland . 
(b) Including 170 tonnes of bresaola under the terms of the exchange of letters of 25 January 1972 
between the Community and Swit zerland . 
(c) Subject to and overall annual quota of 60'000 plants . 
(1) Subject to an overall annual quota of 3 ,222 plants . 
(2) Including the contribution to the guarantee fund for compulsory storage.  
(3) Covers only products specified in Annex 7 to the inc orporated AA.  
Source:  WTO Secretariat based on Appendix A to Annex 4 of the Agreement, replacing Annex 1 of  the 
incorporated AA. 
Access to the UK market  
2. Table  A2.2 identifies the tariff lines covered by the UK's TRQ commitments. Appendix B to 
Annex 4 to the Agreement (which replaces Annex 2 to the incorporated AA) indicates the applicable 
preferential in -quota rate as well as the resized annual quantity benefit ing from the preferential in -
quota rate. The out of quota rate is the current applied MFN rate.  
Table A2. 2 the United Kingdom's commitments  
Tariff lines  Product  In-quota 
customs 
duty 
(CHF/100 
kg gross 
weight)  Annual Quantity 
in the 
Switzerland -EU 
AA (Metric Tonnes  
(MT) net weight)  
(EU(28) 
commitments)  Resized 
Annual 
Quantity ( MT 
net weight)  
0102 90 41  
0102 90 4 9 
0102 90 51 
0102 90 59 
0102 90 61 
0102 90 69 
0102 90 71 
0102 90 79 Live bovine animals of a live weight 
exceeding 160 kg  Free 4600 head  247 head  
Ex 0210 20 90  Meat of bovine animals, boneless, dried  Free 1200 64 
Ex 0401 30  
 
0403 10  - Cream, of a fat content, by weight, 
exceeding 6%  
- Yogurt  Free 2000 107 
0701 10 00  Seed potatoes, fresh or chilled  Free 4000 215 
0702 00 00  Tomatoes, fresh or chilled  Free(2) 1000 54 
0703 10 19  
0703 90 00  Onions other than sets, leeks and other 
alliaceous vegetables, fresh or chilled  Free 5000 269 
0704 10 00  
0704 90  Cabbages, cauliflowers, kohlrabi, kale and 
other similar edible brassicas with the 
exception of Brussels sprouts, fresh or 
chilled  Free 5500 295 
0705 Lettuce (Lactuca sativa) and chicory 
(Cichorium spp.), fresh or chilled  Free 3000 161 WT/REG437/1  
 
- 45 - 
 
  Tariff lines  Product  In-quota 
customs 
duty 
(CHF/100 
kg gross 
weight)  Annual Quantity 
in the 
Switzerland -EU 
AA (Metric Tonnes  
(MT) net weight)  
(EU(28) 
commitments)  Resized 
Annual 
Quantity ( MT 
net weight)  
0706 10 00  Carrots and turnips, fresh or chilled  Free 5000 269 
0706 90 10  
0706 90 90  Salad beetroot, salsify, celeriac, radishes 
and similar edible roots, with the exception 
of horseradish (Cochlearia armoracia), 
fresh or chilled  Free 3000 161 
0707 00 05  Cucumbers, fresh or chilled  Free(2) 1000 54 
0708 20 00  Beans (Vidgna spp., Phaseolus spp.) fresh 
or chilled  Free 1000 54 
0709 30 00  Aubergines (eggplants), fresh or chilled  Free 500 27 
0709 40 00  Celery other than celeriac, fresh or chilled  Free 500 27 
0709 70 00  Spinach, New Zealand spinach and orache 
spinach (garden spinach), fresh or chilled  Free 1000 54 
0709 90 10  Salad vegetables, other than lettuce 
(Lactuca sativa) and chicory (Cichorium 
spp.), fresh or chilled  Free 1000 54 
0709 90 20  Chard (or white beet) and cardoons  Free 300 16 
0709 90 50  Fennel, fresh or chilled  Free 1000 54 
0709 90 70 Courgettes, fresh or chilled  Free(2) 1000 54 
0709 90 90  Other vegetables, fresh or chilled  Free 1000 54 
Ex 0808 10 80  Apples, other than cider apples, fresh  Free(2) 3000 161 
0808 20  Pears and quinces, fresh  Free(2) 3000 161 
0809 10 00  Apricots, fresh  Free(2) 500 27 
0809 20 95  Cherried, other than sour cherries (Prunus 
cerasus), fresh  Free(3) 1500 (2) 81 
0809 40  Plums and sloes, fresh  Free(2) 1000 54 
0810 10 00  Strawberries  Free 200 11 
0810 20 10  Raspberries, fresh  Free 100 5 
0810 20 90  Blackberries, mulberries and loganberries, 
fresh Free 100 5 
1106 30 10  Flour, meal and powder of bananas  Free 5 0.27 
Ex 0210 1950  
 
Ex 0210 19 81  
Ex 1601 00  
 
 
 
 
Ex 0210 1981  
Ex 1602 4919  - Hams, in brine, boneless, enclosed in a 
bladder or in an artificial gut  
- Piece of boneless chop smoked  
- Sausages and similar products, of meat, 
meat offal or blood; food preparations 
based on these products of animals of 
headings 0101 to 0104, excluding wild 
boars 
- Pork neck, dried in air, seasoned or not, 
whole, in pieces or thinly sliced  Free 1900 102 
(aggregated)  
2003 90 00  
 
 
 
2004 10 10  
2004 10 99  
 
 
 
2005 20 80  - Mushrooms, other of the genus Agaricus, 
prepared or preserved otherwise than by 
vinegar or acetic acid  
- Potatoes, prepared or preserved 
otherwise than by vinegar or acetic acid, 
frozen, other than products of heading No 
2006, with the exception of flour, meal or 
flakes  
- Potatoes, prepared or preserved 
otherwise than by vinegar or acetic acid, 
not frozen, other than products of heading 
2006, with the exception of flour, meal or 
flakes and preparations that are thinly 
sliced, fried or baked, whether or not 
salted or flavoured, in airtight packings, 
suitable for immediate consumption  Free 3000 161 
(aggregated)  
2008 60  
 
 
 
 
Ex 0811 90 19  - Cherries, otherwise prepared or 
preserved, whether or not containing 
added sugar or other sweetening matter or 
spirit, not elsewhere specified or included  
- Cherries, uncooked or cooked by 
steaming or boiling in water, frozen, Free 500 27 (aggregated)  WT/REG437/1  
 
- 46 - 
 
  Tariff lines  Product  In-quota 
customs 
duty 
(CHF/100 
kg gross 
weight)  Annual Quantity 
in the 
Switzerland -EU 
AA (Metric Tonnes  
(MT) net weight)  
(EU(28) 
commitments)  Resized 
Annual 
Quantity ( MT 
net weight)  
Ex 0811 90 39  
 
 
0811 90 80  
 containing added sugar or other 
sweetening matter  
- Cherries, other than sour cherries 
(Prunus cerasus), uncooked or cooked by 
steaming or boiling in water, frozen, not 
containing adde d sugar or other 
sweetening matter  
Note:  
(1) For the products of this subheading, "special milk for infants" means products that are free of 
pathogenic and toxicogenic germs and which contain less than 10 000 revivifiable a erobic bacteria 
and less than two coliform bacteria per gram . 
(2) Where relevant, a specific duty and not the minimum duty should apply . 
(3) See Joint Declaration on the tariff classification of powdered vegetables and powdered fruit . 
Source:  WTO Secretariat based on Appendix B to Annex 4 of the Agreement, replacing Annex 2 of the 
incorporated AA.  
 
__________