Outward processing traffic covers the temporary exportation of goods for treatment, processing and repair.
Inward processing: Processing traffic
All goods brought across the Swiss border must be declared to Swiss Customs. In the case of goods that are temporarily exported for processing abroad, the procedure for outward processing can be used instead of the normal exportation procedure. This makes it possible for the temporarily exported goods to be re-imported duty-free or at reduced rates. This traffic is subject to authorisation; view Authorisation.
The outward processing procedure is not necessary in all cases. If the compensating product can be imported duty-free based on the customs tariff or an originating product, there is no need for outward processing. In this case, the goods intended for outward processing can be declared for exportation in accordance with the general provisions (indication of purpose in the export customs declaration). Note should be taken of fact sheet no. 47.89 (PDF, 107 kB, 11.05.2015) (in french).
Further details can be found in the outward processing fact sheet, form no. 47.88 (PDF, 284 kB, 11.05.2015) (in french).