Swiss customs territory
Swiss customs territory refers to the territory in which the Federal Office for Customs and Border Security enforces Swiss customs law. The Swiss customs territory differs from the national territory mainly due to customs-excluded territories and customs-included territories.
Customs-excluded territories
The customs-excluded territories are the valleys of Samnaun and Sampuoir. Although they lie within Swiss sovereign territory, they are outside the customs borders for historical and geographical reasons. Until the construction of the Samnaun road, which runs entirely on Swiss territory, these valleys were only accessible via Austria.Another customs-excluded area consists of the platforms of Basel Badischer Bahnhof in Basel. Unlike the station building itself, the platforms belong not to the Swiss customs territory but to the German/EU customs area. The customs border is located at the city-side entrance to the platform underpass.
Customs-included territories
Swiss customs-included territories are areas of other states that are nevertheless treated as part of the Swiss customs territory. No customs controls take place at the border with Switzerland itself.There are two such territories:
- The Principality of Liechtenstein is fully part of the Swiss customs territory. It shares the Swiss franc as its currency with Switzerland, has a joint postal administration, and forms a customs union with Switzerland, despite being a member of the European Economic Area. The customs border here runs along the border with Austria.
- The German municipality of Büsingen am Hochrhein, near Schaffhausen, is an enclave completely surrounded by Swiss territory. Since 1967, a state treaty between the two countries has regulated various issues arising from this situation. For example, vehicles registered in Büsingen are treated like Swiss vehicles but must be declared for customs if imported from Germany. In most other respects, Büsingen is economically integrated into Switzerland.
Historical
The Italian municipality of Campione d'Italia, on the eastern shore of Lake Lugano, is likewise an enclave surrounded by Switzerland and economically strongly integrated into it. However, no state treaty existed. Until the end of 2019, the small territory was de facto part of the Swiss customs territory while de jure an Italian and later European customs-excluded territory. On 1 January 2020, Campione d'Italia joined the EU customs territory, and since then the border between Campione and Switzerland has been a customs border.Duty-free zones
Duty-free zones are airport customs areas. They belong to the customs territory but are treated as customs foreign territory.Bonded warehouses have no longer been considered customs foreign territory since 1 May 2007; they are now part of the customs territory. The previous status regularly caused problems in applying other federal law unrelated to customs.