Origin of goods

With increasing globalization of the exchange of goods, origin of goods and rules of origin are taking on an important role. With each new free trade agreement that the European Free Trade Association (EFTA) signs with a country companies located in Liechtenstein benefit, as the Principality is an EFTA member.

Goods with a so-called preferential origin come from countries between which a free trade agreement exists. They enjoy certain tariff preferences that lead to duty reduction or duty exemption when imported. The competent office for binding information regarding bilateral free trade agreements with Switzerland, which also apply to Liechtenstein, is the Federal Customs Administration (FCA). The Amt für Volkswirtschaft is responsible for the origin issues of the movement of goods from and to the EEA states.

For goods of non-preferential origin no preferential treatment is granted upon importation in the country of destination. Due to the customs treaty with Switzerland, the Swiss non-preferential rules of origin (VUB/SR 946.31 and VUB-WBF/SR 946.311) are also applicable in Liechtenstein. The competent office for binding information is the Federal Customs Administration (EZV).