Switzerland makes use of the possibility provided by the General Agreement on Tariffs and Trade (GATT) to derogate from the most-favoured-nation treatment clause. It unilaterally grants tariff preferences to middle-income countries under the Generalized System of Preferences (GSP). The GSP supports the objectives of the World Trade Organization (WTO), which aim to enable developing countries to benefit from the growth in international trade by means of preferential access to industrialised countries’ markets. Switzerland grants these countries tariff concessions on selected tariff items. Switzerland’s GSP differs from the European Union’s GSP, which makes the granting of special tariff preferences subject to sustainability requirements. In application of a WTO ministerial decision, Switzerland has been granting duty-free and quota-free access (DQF) to least-developed countries (LDCs) since 2007. In 2023, duty exemptions amounted to CHF 56 million for middle-income countries and CHF 92 million for LDCs. After Switzerland abolished customs duties on industrial products in 2024, the volume of tariff preferences fell from CHF 148 million to CHF 78 million. At the end of January 2025, the Federal Council adjusted the list of beneficiary countries for the first time in twelve years.
The Swiss Federal Audit Office (SFAO) examined the added value and use of tariff preferences, as well as their consistency with Switzerland’s development cooperation commitments. The audit findings showed that unilateral tariff preferences are of little use. The abolition of customs duties on industrial products has considerably diminished their raison d’\u00eatre. Their added value is limited to isolated product segments. Exemptions now benefit only a few developing countries. The GSP is mainly used by middle-income countries with advanced levels of agricultural development. The SFAO has called for a more proactive approach on the part of SECO and for greater transparency and consistency in the management of tariff preferences.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[63],"audit_type":[51],"class_list":["post-43164","audit","type-audit","status-publish","hentry","audit_category-international-relations","audit_type-audit"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"25481"}],"audit_office":[1287],"audit_office_text":"","audit_date":"20260302","bgo":false,"keywords":"","audit_office_local":"SECO"},"yoast_head":"\n