Commentaries: Art. 52d

It is prohibited to misuse any flexibility in applying the criteria when determining the place of origin of a product or service.
The following, in particular, constitute misuse:
1. using different methods, without objective justification, to calculate the costs of materials that constitute the goods when determining their place of origin; or
2. if the user’s activity that took place in Switzerland is so minor that it is in obvious disproportion to the activity abroad, in particular if the costs incurred in Switzerland are negligible in comparison to the costs of materials that had to be purchased abroad due to their insufficient availability in Switzerland.