As a rule, every consignment from abroad is liable to customs duty and VAT.

There is no special tax-free limit as with passenger traffic, only a fee exemption limit. Accordingly, customs duties and value added tax are not charged if the amount calculated is less than CHF 5.00 per customs declaration, whereby customs and VAT charges are considered separately. Gifts sent from private individuals living abroad to private individuals in Switzerland are duty-free up to a goods value of CHF 100.00. Goods purchased on the Internet do not satisfy these conditions. They are subject to duty in accordance with the general provisions.

The upper limit of the goods value (incl. transport costs) for an import exempt from VAT is:

• 8,1% VAT (applicable to majority of all consignments) ➔ CHF 62.00 
• 2,6% VAT (special goods such as books) ➔ CHF 193.00

For more information, see import customs clearance.

The customs clearance fee depends on the origin of the consignment and the value of the goods sent. For consignments from countries in the European Union (EU) and their overseas territories, the basic fee is CHF 13.00 while for consignments from any other country, the basic fee is CHF 16.00. A surcharge corresponding to 3% of the declared value of the goods is then applied (not including import levies and customs control).

Examples:

A parcel from France with a value of CHF 100.00:

Basic fee: CHF 13.00

Surcharge: CHF 3.00 (3% of the declared value of the goods)

Customs clearance fee: CHF 16.00

A parcel from the US with a value of CHF 300.00:

Basic fee: CHF 16.00

Surcharge: CHF 9.00 (3% of the declared value of the goods)

Customs clearance fee: CHF 25.00

As a rule, every consignment from abroad is liable to customs duty and VAT. As the recipient of a consignment from abroad, you pay the necessary VAT on the value of the goods and customs duty on the gross weight. Depending on the goods, other fees may be charged. These costs should nevertheless not be confused with the carriage charges paid by the sender when the consignment is posted.

The Swiss postal customs clearance blocks false or incorrectly declared import consignments. As the recipient, a letter of advice will be sent to you requesting that you provide the missing information. With regard to delivery, you can then choose between the following two options:

You provide postal customs clearance with the information required to release the item and you pay the additional processing charges when the item is delivered to you. 

You do not want to pay for the sender’s mistake and therefore refuse delivery. Postal customs clearance then returns the consignment to the sender.

Further details on the current fees can be found under Levies, Fees/Surcharges (Inspection, Value Clarification and Storage).

Please contact the service provider responsible for the customs clearance of your consignment. Swiss Post’s customer service for postal customs clearance would be happy to provide further assistance. Please note the deadlines for objections (under article 34 or 116 of the Customs Act) set by the Federal Office for Customs and Border Security (FOCBS).

60 days from the issue date of the electronic tax assessment decision for change of procedure, address corrections, correction of customs duties and the related customs tariff numbers or declarations of origin.

5 years from the end of the calendar year in which the electronic tax assessment was issued for matters regarding the assessment of VAT, such as an inflated goods value or incorrect VAT calculation.

The appeal must be received within the time limit mentioned above. Appeals submitted outside these time limits cannot not be dealt with (case will not be considered). Further information can be found at https://www.ezv.admin.ch.

Gift consignments are not subject to customs duties, provided the following criteria are met:

• Private sender and private recipient
• For personal/private use
• Value up to CHF 100.00
• Declared as a gift (on the shipping documents) or clearly recognizable as a gift

• Tobacco products
• Alcoholic beverages
• Other gifts that are subject to non-customs legislation (see Levies, Non-customs regulatory legislation)

The CHF 300 exemption limit applies only to passenger transport, i.e. if you cross the border in person. The Federal Customs Administration has stipulated the following for freight transport: There is an exemption limit of CHF 5 for both VAT and customs duties. If this is exceeded, the goods must go through import customs clearance.

Exemption limit for...

...books, food (excluding alcohol) (2,6% VAT rate): CHF 192.00
...all other goods (8,1% VAT rate): CHF 62.00

If the value of the goods is higher than the exemption limit, the consignment must go through import customs clearance.

Note: As per Article 52 of the Federal Act on Value Added Tax, all services associated with importing are also subject to VAT, including postage.

Customs duties

Customs duties are calculated based on the customs tariff number (type of goods) and the weight. If the charges exceed CHF 5, the goods undergo import customs clearance regardless of the value of the goods.

For more information, see import customs clearance.

In some countries, consignments are withheld at central or local customs offices. Generally speaking, the customs office concerned will inform the intended recipient that certain import information is missing or that customs fees apply. The consignment will be released only once the customs clearance formalities have been completed by the recipient.

Is your consignment at Swiss customs? The consignment will be controlled in cooperation with the Swiss customs authorities. The inspection can take several working days.

For more information, see import customs clearance.

In general, all items must be registered. Exceptions include Postcards and Letters which contain only personal or business communications.