Inward processing traffic covers the temporary importation of goods for treatment, processing and repair.
Outward processing: Processing traffic
All goods brought across the Swiss border must be declared to Swiss Customs. In the case of goods that temporarily enter the customs territory for processing, the procedure for inward processing can be used instead of the normal importation procedure. With the inward processing procedure, the goods to be processed can be temporarily imported duty-free or with a duty drawback right. In certain cases, exemption from value added tax is possible upon importation (import tax). This traffic is subject to authorisation; view Authorisation.
The inward processing procedure is unnecessary in the case of goods that are duty-free (based on the customs tariff or due to an originating product). The same applies if the full amount of the import tax can be claimed as input tax. These goods can be declared in accordance with the general provisions; Customs tariff - Tares, Free trade agreements; Certificates of origin.
Further details can be found in the inward processing fact sheet, form no. 47.83; notice concernant le trafic de perfectionnement actif (PDF, 309 kB, 07.05.2015) (in french).