Rules of origin
In order to qualify for Swiss GSP treatment, imported products must comply with specific rules of origin: they must be wholly obtained or must have undergone sufficient working or processing in the beneficiary country. Compliance with rules of origin has to be supported by documentary evidence,a proof of origin. Criteria for originating products are regulated in the Federal Ordinance on the Rules of Origin for Preferential Tariffs for Developing Countries (RoO).
The RoO for the Swiss GSP provides origin criteria identical to those of the GSP schemes of the European Union and Norway for industrial products, tariff chapters 25-97 of the Harmonized System. Accordingly, GSP beneficiary countries may cumulate originating materials from the EU and Norway for the determination of origin. Cumulation allows products that have obtained originating status in one partner country to be further processed or added to products originating in another participating country as if they had originated in that latter country, without the finished product losing the benefit of preferential customs tariffs. Cumulation is limited to industrial products and aims at facilitating cooperation among enterprises in beneficiary countries and the EU, Norway and Switzerland. The possibility to cumulate facilitates market access in Europe for beneficiary countries.
For more information on the GSP please refer to the following pdf: