Form S (China-Switzerland)

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📖 Detailed Explanation

FORM S (Certificate of Origin under the China-Switzerland Free Trade Agreement) is an official document used to certify the origin of goods under the free trade agreement between China and Switzerland. Its full name is 'Certificate of Origin under the China-Switzerland Free Trade Agreement', abbreviated as Form S. Usage scenario: When goods exported from China to Switzerland or from Switzerland to China comply with the China-Switzerland FTA rules of origin, the importer can use this certificate to apply for preferential tariff rates (such as zero tariff or reduced rates). Notes: 1. The certificate must be issued before or at the time of export, usually by customs or the CCPIT; 2. The origin criteria must be correctly filled in, such as wholly obtained, change in tariff classification, regional value content, etc.; 3. The certificate is usually valid for one year and must be used within the validity period; 4. Unlike other FTA certificates (such as FORM E, FORM F), FORM S is exclusively for China-Switzerland trade and cannot be used interchangeably; 5. If third-party invoicing or transit is involved, the direct transport rule must be met. Difference: FORM S is different from the GSP certificate FORM A (which applies to preferences granted by developed countries to developing countries) and from other bilateral FTA certificates. Foreign trade practitioners should apply accurately to avoid the importer being unable to enjoy preferences due to certificate errors.

📝 Examples

1. Our company exported a batch of precision mechanical parts to a Swiss customer and applied to customs for a FORM S certificate of origin. The customer used it to enjoy zero-tariff treatment during customs clearance in Switzerland. (Note: The exporter used FORM S to help the Swiss importer reduce tariffs.) 2. When importing high-end watch movements from Switzerland, we require the supplier to provide a FORM S certificate so that the China-Switzerland FTA agreement tariff rate can be applied when declaring at Chinese customs. (Note: The importer uses FORM S to enjoy preferential import tariffs in China.)

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