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Export guide: sending spare parts abroad

You have sold a part to a buyer in another country? Here is what you need to know before shipping it, explained simply. Rules change often: always check with the authorities whose links you will find at the bottom of this page.

Information checked on 10 November 2026. This guide gives general information. It does not replace customs, a freight forwarder or an adviser. HOTIPARTS makes no customs declarations and represents no one before customs.

The basics

Export and import

A part that crosses a customs border goes through two steps: it leaves one country (export, declared by the seller or their forwarder) and enters another (import, declared by the buyer or their forwarder). As a rule, the importer pays customs duties and import VAT, unless you agreed on the Incoterms® rule DDP. Most businesses leave these declarations to a freight forwarder, an express courier or the post.

The documents

  • Commercial invoice: the main document for customs. It shows the seller, the buyer, a precise description of each part, the quantity, the price, the currency, the country of origin, the HS code, the weight and the Incoterm.
  • Pro forma invoice: made before shipping, for example for advance payment or for a shipment without a sale (repair, return, sample). It does not replace the final invoice.
  • Packing list: the contents of each package, its weight and its size. It helps the carrier and customs check the shipment.
  • Delivery note: goes with the parcel, without prices, so the buyer can check what they receive.

Verified suppliers can prepare these documents for free in My business tools. They are created in your browser and are not stored by HOTIPARTS.

The HS code

Every product has a customs tariff number. The first 6 digits, those of the "Harmonized System" (HS), are the same in almost every country. Each country then adds its own digits: 8 in Switzerland (Tares tariff) and in the European Union (10 with the TARIC tariff), 10 in the UK and the US, 12 in Turkey, 8 in Brazil (NCM code).

The right code depends on the part and the machine. For example, parts of road vehicles are often under heading 8708, forklift parts under 8431, agricultural machinery parts under 8432 or 8433. But a bearing, a filter or a pump has its own number. Always check in the tariff of the country concerned, or ask your forwarder.

The country of origin

This is the country where the part was made, not the one it is shipped from. A part made in Germany and sold from Switzerland remains of German origin. Origin is used to calculate customs duties and to apply sanctions.

Under a free trade agreement, a part can enter with reduced duties or none, if it has preferential origin and proof of origin goes with it (a statement on the invoice or a certificate). The rules are strict: only declare preferential origin if you can prove it. A false declaration of origin is an offence.

Customs duties and import VAT

On arrival, customs usually calculates duties on the value of the goods, often including transport, then import VAT on the total. Rates depend on the country and the HS code. Our import cost simulator gives an estimate from your own figures.

Identification numbers

  • Switzerland: the business identification number (UID, CHE-…) and, if you are registered, the VAT number. Switzerland does not use EORI numbers.
  • European Union and United Kingdom: an EORI number is needed for a business's customs operations (in the UK it starts with GB).
  • United States, Turkey, Brazil: the importer has their own numbers (importer number, tax number, Siscomex registration in Brazil). Ask your buyer for them.

Restrictions, sanctions and licences

Some countries, companies and people are subject to sanctions (Switzerland: SECO; also the European Union, the UK and the US). Some goods need an export licence, for example dual-use goods (civil and military). Check before selling and before shipping. On HOTIPARTS, Russia and Belarus are excluded.

Country by country

Switzerland

  • Exporting: commercial goods must be declared electronically. Since 1 January 2026, export declarations are made only with the Passar system of the Federal Office for Customs and Border Security (FOCBS); the former e-dec export system has been switched off. In practice, your forwarder, the post or the express courier handles this.
  • VAT: a delivery abroad is exempt from Swiss VAT if you can prove the export (export declaration). Keep this proof with your invoice.
  • Importing: since 1 January 2024, Switzerland no longer charges customs duties on industrial products, and so on most spare parts. Import VAT is still due (standard rate 8.1%).

European Union

  • Between EU countries: no customs. Between businesses, VAT is usually due by the buyer (reverse charge, with valid VAT numbers).
  • From Switzerland: import declaration on entry, duties according to the TARIC tariff, and import VAT of the country of arrival (between 17 and 27% depending on the country). Industrial products of Swiss origin can enter duty-free under the Switzerland–EU free trade agreement, with proof of origin.
  • Small parcels: since 1 July 2026, the customs duty exemption for consignments under €150 has been abolished. For small parcels sold at a distance, a flat duty of €3 per type of item applies during a transitional period.

United Kingdom

  • The UK is no longer in the EU: a customs declaration is needed on entry. The importer needs an EORI number starting with GB.
  • Duties are listed in the UK Trade Tariff; import VAT is usually 20%. A trade agreement between Switzerland and the UK can reduce duties on goods of Swiss origin.

United States

  • The importer of record is responsible for the declaration and payment. The US tariff code (HTS) has 10 digits.
  • US customs duties have changed often since 2025: check them at the time of shipping.
  • The small-shipment exemption ("de minimis", up to 800 dollars) is suspended for all countries: even a small parcel can incur duties.

Turkey

  • Turkey has a customs union with the European Union for industrial products. Products of Swiss origin can benefit from the free trade agreement between the EFTA states and Turkey, with proof of origin.
  • The Turkish importer needs a tax number. The Turkish tariff code (GTİP) has 12 digits. VAT and other taxes are added on import.

Brazil

  • The Brazilian importer must be registered with Siscomex ("RADAR" authorisation from the Receita Federal). Without it, they cannot import.
  • The tariff code is the 8-digit NCM code (Mercosur). Several taxes are added on import and can greatly increase the final price: discuss this with the buyer before selling.

Private individuals

The formalities also apply to private individuals. A parcel sent abroad by post needs a customs declaration (form CN22 or CN23, or the post's online declaration), and the buyer may have to pay duties and VAT on arrival.

Official links

Incoterms® is a registered trademark of the International Chamber of Commerce (ICC).