New Reciprocal Rate for Switzerland and Liechtenstein Retroactive

On December 18, 2025, the International Trade Administration, Department of Commerce, and U.S. Trade Representative announced the implementation of new reciprocal duty rates and exemptions on products from Switzerland and Liechtenstein. The new rates are retroactive to November 14, 2025, the same day the three countries announced a Framework to negotiate an Agreement on Fair, Balanced, and Reciprocal Trade.

Switzerland and Liechtenstein are the latest countries to reach a deal on reciprocal tariffs. As with the EU, Japan, and Korea trade deals, the reciprocal rate is based on the Column 1 duty rate in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable rate will be the higher of either the U.S. most-favored nation tariff rate or a tariff rate of 15%. For Swiss products, this change represents a 24% or more decrease in the tariff.

Details

Reciprocal Tariff Rates

The Reciprocal tariffs for covered products of Switzerland and covered products of Liechtenstein, entered for consumption or withdrawn from warehouse for consumption on or after 12:01 eastern time November 14, 2025, are dependent on the Column 1 ad valorem (or ad valorem equivalent) duty rate applicable.

For any covered product of Switzerland or Liechtenstein that is subject to a specific or compound rate of duty under column 1-General, the ad valorem equivalent rate of duty for such product is determined by dividing the amount of duty payable under Column 1-General by the customs value of the product. For example, if a product is subject to a specific duty of 50 cents per kilogram, and one kilogram of the product is entered with a customs value of $10, then the ad valorem equivalent rate of duty would be obtained by dividing 50 cents by $10, yielding 5 percent ad valorem.

New Reciprocal Tariff Exemptions for Certain Products

Certain products, including certain agricultural goods, unavailable natural resources, generic pharmaceuticals and their ingredients and chemical precursors, and articles of civil aircraft that are products of Switzerland or of Liechtenstein are no longer subject to Reciprocal tariffs, effective for such products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time November 14, 2025.  Use the following headings to declare these exemptions, as applicable:

9903.02.84:  A product of Switzerland that are certain agricultural products or unavailable natural resources, as provided for in subdivision (v)(xxiv)(b) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS [HTSUS List]

9903.02.89:  A product of Liechtenstein that are certain agricultural products or unavailable natural resources, as provided for in subdivision (v)(xxiv)(b) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS. [HTSUS List]

9903.02.85:  A product of Switzerland that are articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components, excluding unmanned aircraft, that otherwise meet the criteria of General Note 6 of HTSUS (Articles Eligible for Duty-Free Treatment Pursuant to the Agreement on Trade in Civil Aircraft), and are classified in the HTSUS classifications listed in subdivision (v)(xxiv)(c) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column. [HTSUS List]

9903.02.90:  A product of Liechtenstein that are articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components , excluding unmanned aircraft, that otherwise meet the criteria of General Note 6 of HTSUS (Articles Eligible for Duty-Free Treatment Pursuant to the Agreement on Trade in Civil Aircraft), and are classified in the HTSUS classifications listed in subdivision (v)((xxiv)(c) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column. [HTSUS List]

9903.02.86:  A product of Switzerland that are non-patented articles for use in pharmaceutical applications, classified in the subheadings enumerated in subdivision (v)(xxiv)(d) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (K)” appears in the “Special” sub-column. [HTSUS List]

9903.02.91:  A product of Liechtenstein that are non-patented articles for use in pharmaceutical applications, classified in the subheadings enumerated in subdivision (v)(xxiv)(d) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (K)” appears in the “Special” sub-column. [HTSUS List]

• Importers should ensure that all supporting documentation that substantiate proof that the products are non-patented articles for use in pharmaceutical applications are kept on file for recordkeeping purposes.

Standard Exemptions from Reciprocal Tariffs

Beyond the changes explained above, all other aspects of the Reciprocal tariffs remain in effect for products of Switzerland and products of Liechtenstein, including the exemptions from the Reciprocal tariffs that are provided for products covered by HTSUS headings 9903.01.30, 9903.01.31, 9903.01.32, 9903.01.33, 9903.01.34 and 9903.02.78.

Previously Filed Entries

Importers can correct previously filed entries as necessary to reflect the modified duty rate applicable under the HTSUS provisions above as soon as possible. For unliquidated entries for which estimated duties have already been deposited, importers may file a post summary correction (PSC) to request a refund. Upon PSC approval, the refund will be issued at liquidation.  For liquidated entries, importers may request a refund by filing a protest within 180 days after liquidation in accordance with 19 U.S.C. 1514.

Additional Information

Federal Register :: Implementing Certain Tariff-Related Elements of the Framework for a United States-Switzerland-Liechtenstein Agreement on Fair, Balanced, and Reciprocal Trade

CSMS # 67133044 – Guidance – Implementation of Tariff-Related Elements of the Framework for a United States-Switzerland-Liechtenstein Agreement

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