Switzerland IEEPA Tariffs: What Importers Need to Know

Overview

Switzerland is a high-value U.S. import corridor, especially for pharmaceuticals and chemicals, medical devices and instruments, precision machinery, and consumer goods like watches. During the IEEPA reciprocal tariff program, Switzerland-origin goods moved through multiple rate regimes, and the “headline” percentage changed more than once.

The reciprocal tariff program began on April 5, 2025 with a +10% baseline add-on for most countries. Switzerland then had a one-day country-specific spike to +31% on April 9, followed by a suspension that brought most countries back to the +10% baseline on April 10. On August 7, 2025, CBP re-platformed the program to a new Chapter 99 heading series, and Switzerland’s default reciprocal rate became +39%.

The most important Switzerland-specific nuance is a later rule change. Effective November 14, 2025, CBP implemented a Switzerland/Liechtenstein framework that replaced the flat country rate with a “top-up to 15%” mechanic: if a product’s Column 1 (General) duty rate was already 15% or more, the reciprocal add-on was 0%; if it was under 15%, the reciprocal add-on filled the gap to reach 15%. CBP also published Switzerland-specific exemption headings for certain product buckets.

IEEPA duties stopped being collected for entries on or after February 24, 2026 (following the Supreme Court’s ruling in Learning Resources v. Trump). On the same day, a temporary Section 122 import surcharge of +10% took effect for most countries.

Informational only -- not legal advice.

What Changed: Rate Timeline

Exceptions and Carveouts

Not every Switzerland-origin import was subject to the default reciprocal rate. The following exceptions applied during the IEEPA collection window.

If your goods qualified under one of these exceptions, the IEEPA reciprocal surcharge either did not apply or applied at a reduced rate.

What This Means for Your Refund

If you imported non-exempt goods from Switzerland between April 5, 2025 and February 24, 2026, you may have paid IEEPA reciprocal duties on top of your normal tariff rate. Following the Supreme Court’s ruling in Learning Resources v. Trump, those payments may be refundable.

The type of filing depends on your entry’s liquidation status:

• Unliquidated entries may be corrected through a Prior Disclosure or Post-Summary Correction (PSC)
• Liquidated entries typically require a Form 19 protest, which must be filed within 180 days of liquidation

If you’re unsure whether your entries were impacted, check your 7501/ACE line items for Chapter 99 codes like 9903.01.25, 9903.01.60, 9903.02.58, 9903.02.82, or 9903.02.83.

Chapter 99 Code Reference

This section is for customs brokers, trade compliance teams, and anyone reviewing entry summaries at the line-item level. Each Chapter 99 code corresponds to a specific IEEPA or Section 122 treatment.