Warum deutsche E-Commerce-Händler bei der Zollabwicklung nach UK und die Schweiz auf einen Zollpartner setzen sollten.
E-commerce retailers who sell across borders to countries such as Switzerland or the UK should not underestimate customs clearance. But they don't need to be afraid of the complexity either, if they choose the right partner.
In this article, we look at the most important challenges in customs clearance and show how a reliable customs partner can facilitate cross-border shipping.
Goods have to pass through customs clearance when being imported into or exported from non-EU countries. The process includes all customs formalities and regulations of the respective destination country. Among other things, companies must submit customs documents, declare goods correctly under customs law and pay applicable import taxes and customs duties.
Whether customs duties and import taxes apply, and at what level, depends on factors such as the type and value of the goods, their origin and the destination country. Who ultimately bears these costs also depends on the chosen shipping and import model. In e-commerce, these costs are often already included at the point of sale to avoid additional charges for customers upon delivery.
For German e-commerce retailers, this means that cross-border imports and exports to Switzerland or the UK are subject to specific regulations.
Customs declarations, potential customs inspections and different regulations across individual countries make customs clearance in cross-border e-commerce complex. For retailers, this can involve a high level of administrative effort.
The current DIHK survey “Going International 2026” also shows that customs and foreign trade processes remain a challenge for companies. 69 percent of the internationally active German companies surveyed report an increase in trade barriers. Challenges in international business include complex regulations, extensive documentation requirements and longer processing times.
Even German e-commerce retailers who already sell cross-border to the UK or Switzerland face challenges with customs clearance. Changes to customs regulations, a lack of expertise or inefficient processes often lead to errors that can affect the entire supply chain.
Incorrect information, missing documents or manual processes may slow down customs clearance. These delays can lead to longer transportation times, which in turn can result in reduced customer satisfaction.
Some of these errors can also be costly for e-commerce retailers. For example, an incorrect customs tariff number can lead to customs duties and import charges being calculated incorrectly. Possible consequences include subsequent corrections, additional costs, back payments or delays in customs clearance.
Customs borders add another layer of complexity. Special regulations apply to non-EU countries such as Switzerland and the UK. The most important aspects are summarized below.
With Brexit, the United Kingdom left the EU internal market and the European customs union. Since then, the requirements for cross-border e-commerce to the UK have changed.
Since Brexit, customs formalities once again apply to the movement of goods between the EU and Great Britain. However, the Trade and Cooperation Agreement between the EU and the United Kingdom allows for a 0 percent customs duty rate where the relevant rules of origin are met and the origin of the goods is correctly demonstrated.
In summary, the following points should be considered when shipping goods to Great Britain:
The regulations outlined above primarily refer to Great Britain, meaning England, Scotland and Wales. Due to its specific customs status, different requirements may apply to Northern Ireland.
Since January 31, 2025, goods imported from the EU into Great Britain must generally also be covered by a Safety and Security Declaration, known as an Entry Summary Declaration (ENS). The carrier or transport provider is generally responsible for submitting the declaration, although it may be submitted by a third party on their behalf.
Specific rules also apply to low-value consignments imported into Great Britain. Non-excise goods with a consignment value of no more than GBP 135 are generally not subject to customs duty. However, these consignments are not automatically exempt from VAT: for direct B2C sales, UK VAT is generally collected at the point of sale and accounted for by the retailer or, for sales via an online marketplace, by the respective marketplace. The GBP 135 threshold refers to the value of the individual consignment.
Specific customs regulations must also be observed in Swiss cross-border commerce. The basis for trade between Switzerland, as a non-EU country, and Germany is the bilateral trade relationship.
This results in the following customs formalities for sales to Switzerland:
The free trade agreement between the EU and Switzerland forms the basis for the movement of goods.
An import declaration must be submitted to the Swiss customs authorities for goods imported into Switzerland.
Whether registration for Swiss VAT is required depends on the respective shipping and tax model. Under the distance selling regulations, retailers may become liable for Swiss VAT if they generate annual sales of at least CHF 100,000 from low-value consignments shipped to Switzerland.
Which import charges apply depends on factors including the type of goods, the customs tariff number, the value of the goods and their origin.
An important simplification has been in place since January 1, 2024: Switzerland has abolished import duties on industrial products. This generally applies to goods in chapters 25 to 97 of the Swiss customs tariff. Certain products in chapters 35 and 38 that are classified as agricultural products are excluded.
However, the abolition of industrial tariffs does not eliminate the need for customs clearance. Import declarations, correct tariff classification as well as tax and other regulatory requirements remain relevant.
At the same time, Switzerland is currently modernizing its digital customs clearance processes. With the new Passar goods traffic system, the Federal Office for Customs and Border Security is gradually replacing the existing systems. Following the transition of transit and export processes, the migration of imports from e-dec Import to Passar also began in 2026.
You can find further information on the abolition of Swiss industrial tariffs and the related changes in our detailed article on customs regulations in Switzerland.
All in all, customs clearance is complex and every non-EU country imposes specific requirements on customs processes. From a logistics perspective alone, this involves additional effort. Working with different service providers and carriers in each country can result in complex and fragmented supply chain structures as well as a high administrative workload.
The solution is a central partner who handles the operational customs and shipping processes and continuously monitors regulatory changes. This allows retailers to reduce their internal administrative workload and benefit from the expertise and established processes of a specialized partner.
Specifically, a customs partner offers the following advantages:
The data required for customs clearance can be transferred automatically from existing systems to the customs partner and processed further. This significantly reduces the manual effort involved in preparing and processing customs declarations.
Reliably short delivery times:
Bei der Einzelverzollung werden Sendungen separat angemeldet und abgefertigt. Wird eine einzelne Sendung vom Zoll geprüft, können andere Sendungen unabhängig davon weiterbearbeitet werden. Dadurch reduziert sich das Risiko, dass einzelne Zollkontrollen größere Sendungsmengen verzögern.
Lean processes: Working with one central partner reduces the need to coordinate multiple service providers and interfaces. This makes cross-border processes easier to manage and scale.
Reliable customs clearance: A specialized customs partner handles operational communication with the relevant customs authorities and supports retailers with questions or discrepancies during the clearance process.
When choosing your customs partner, you should pay attention to the following criteria:
An experienced customs partner helps you integrate the requirements of the respective target markets correctly into your customs processes. Services can range from import and export declarations to additional services covering the entire cross-border movement of goods.
When working with exporto, for example, this also includes maintaining relationships with local carriers in each country and, in the case of returns, handling the reclaiming of customs duties already paid as well as duty-free re-imports.
With a specialized customs partner, retailers do not have to manage all operational customs processes internally. The partner handles key steps of the customs clearance process and helps establish standardized and reliable procedures. This reduces internal effort and the risk of avoidable errors.
At exporto, for example, we use individual customs clearance, where shipments are declared and cleared separately.
Manual customs processes can create considerable effort, particularly with high shipment volumes. Automated transmission and processing of the data required for customs declarations can significantly reduce this workload. At exporto, the relevant data is transferred from existing systems and processed automatically.
A specialized customs partner incorporates the requirements of each target market into its processes and systems. With exporto, customs, shipping and other cross-border processes are managed centrally, so retailers do not have to coordinate different service providers and interfaces for each market.
A customs partner should not treat customs clearance as an isolated process, but connect it as closely as possible with the other elements of cross-border shipping. With exporto, the setup covers the entire process from collection and customs clearance to local delivery, tracking and returns. Retailers benefit from central points of contact and clearly defined processes throughout the entire supply chain.
For retailers, this means that a large part of their operational cross-border processes can be outsourced and automated centrally. With exporto, international shipping processes can therefore be managed almost as easily as domestic shipments.
exporto integrates customs clearance with the other processes involved in cross-border shipping as part of an integrated end-to-end solution. Through one central integration, product and order data is processed automatically and used across customs, shipping and other process steps. In addition to customs and tax processes, the setup includes logistics, local last-mile carriers, tracking, returns and claims management.
The foundation is the technical integration with retailers' existing systems. Relevant product and order data is automatically transferred to exporto via API and processed for the subsequent steps:
At the same time, the exporto team is available to support retailers with questions and clarification cases throughout the customs clearance process. This means retailers do not have to coordinate the operational processes themselves and receive customs, shipping and other cross-border services centrally from one provider.
For customs clearance, all required product and shipment data must be complete and correct. This includes the correct customs tariff number, the value of the goods and, where required, information and documentation regarding their origin. Any additional requirements depend on the respective target market and the type of goods.
A specialized customs partner such as exporto handles key operational steps in the customs clearance process and helps integrate the requirements of the respective target markets reliably into existing processes. This reduces internal workload and the risk of avoidable errors.
Since January 1, 2024, Switzerland has generally no longer levied import duties on industrial products. However, customs declaration requirements as well as tax and other regulatory obligations remain in place. At the same time, Switzerland is modernizing its digital customs clearance processes and is gradually transitioning its existing systems to the new Passar goods traffic system.