Switzerland provides for DFQF access for imports from LDCs within its GSP scheme. The first Swiss GSP came into the place in 1972, whereas the current version (which includes DFQF for LDCs) was adopted in October 2006.
All remaining exceptions have been phased out since 2010 so that 100 % of all tariff lines are DFQF.
Since 1 May 2011, LDCs are also accorded preferential conditions for rules of origins.
Countries undergoing multilateral debt relief are also accorded LDC treatment, even if they are not on the LDC list.
Utilization by LDCs:
In 2017, Switzerland imports from LDCs were US$ 4,219 million. Of these, 21.5 % were duty free under MFN, and 50.9 % duty free are eligible to enter duty free under the GSP scheme.
Available Smooth Transition Procedures:
There is no explicit smooth transition provision in the Swiss GSP. In practice, former LDCs are concorded LDC treatment for some time. Cabo Verde was removed from the list of LDC beneficiaries on 1 July 2011 (42 months after graduation), whereas Maldives was removed on 1 September 2012 (20 months after graduation). Samoa and Equatorial Guinea are still in the list of LDC beneficiaries, even though they already graduated from LDC category in 2014 and 2017.