Customs Information for Private Customers
|Why do I have to pay charges when a shipment is delivered from abroad (VAT, customs duties)?|
|Above what value do I pay customs duty and/or VAT on import shipments?|
The tax-free limit of CHF 300.00 only applies to tourist traffic. The Swiss Act on the Movement of Goods (Warenverkehr-Gesetz) applies when importing goods. Customs duties and value-added tax are not charged if the amount calculated is less than CHF 5.00 per customs declaration, whereby customs duties 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 value limit (goods value, incl. transport costs and customs duties) for an import exempt from VAT is:
- 7.7% VAT (applicable to majority of all shipments) => CHF 65.00
- 2.5% VAT (e.g., books) => CHF 200.00
|What are the components of the taxable goods value of the goods on which VAT is charged?|
|The taxable goods value is calculated on the basis of numerous elements:||Example of a shipment from Germany:
(Deutsches Postpaket Intl. excluded)
|Invoice amount (Goods value)||CHF 119.00*|
|- Foreign VAT||- CHF 19.00|
|+ Transport costs
+ Customs duties
+ CHF 15.00
|+ Informal clearance/Formal clearance**||+ CHF 19.00 / CHF 39.50|
|=- Total taxable goods value***||= CHF 134.00 / CHF 154.50|
|The taxable goods value is calculated on the basis of numerous elements:||
Example of a shipment from Germany:
|Invoice amount (Goods value)||119.00 CHF*|
|- Foreign VAT||- CHF 19.00|
|+ Transport costs
+ Customs duties
|+ CHF 15.00|
|+ Customs clearance fee||+ CHF 11.50|
|+ Processing fee 3% of taxable amount||+ CHF 3.80|
|=- Total taxable goods value***||= CHF 130.30|
***VAT is calculated based on this amount (rounded to the nearest franc).*The amount invoiced is converted from a foreign currency to CHF using exchange rates provided by the customs office and updated daily (always on the basis of the previous day’s exchange rates).
** Informal clearance at CHF 19.00 (VAT value < CHF 1,000 / weight < 1,000kg / no ancillary laws / import duties (without VAT) do not exceed CHF 5.00) or Formal clearance at CHF 39.50 (VAT value > CHF 1,000 / weight > 1,000kg / ancillary laws).
|How does the customs agent know the transport costs which are part of the VAT value?|
- If the transport costs are indicated on the accompanying documents, they are included in the calculation of the value of the goods.
- If the transport costs are not indicated on the accompanying documents, they are determined using the freight table agreed with the customs authorities.
- In the case of gifts sent by private individuals to other private individuals up to a value of CHF 100.00, the transport costs are not included in the value-added tax amount.
- If the transport costs are indicated on the accompanying documents as part of the value of the goods, no additional transport costs will be included in the value-added tax amount.
|What are the VAT rates in Switzerland?|
|Normal rate on taxable deliveries and services||7.7%|
|Reduced rate on taxable deliveries and services (e.g., books)||2.5%|
|Collection of VAT; why do I have to pay VAT at 7.7% on other customs clearance costs?|
|Does a gift require customs clearance?|
Whether a shipment is a gift or not, it must still go through an import procedure as determined by custom’s law in the destination country.
Gift shipments are exempt from duties and tax under the following conditions:
- shipment from one private individual to another
- value of goods < CHF 100.00
The term "gift" must be clearly visible on all customs documents.
Customs clearance is always required for the following exceptions:
- Tobacco products
- Alcoholic beverages
- Other goods that are subject to an “order not prescribed by customs law”
|Replacement delivery – a delivery replacing an item that has already cleared customs once. Do I have to pay VAT again?|
- If the recipient is a company that can claim the deduction of input tax, VAT paid twice will not be refunded. The company can claim it as part of the input tax payment process (Article 80, paragraph 2 of the Swiss VAT Act): https://www.admin.ch/opc/de/classified-compilation/20081110/index.html). The recipient has this right if he will be using the imported items for business-related purposes (Article 38, paragraph 1c, paragraph 2, and paragraph 7c of the VAT Act: https://www.admin.ch/opc/de/classified-compilation/20081110/index.html).
As the customs clearance service has been provided twice, it is payable twice. Consequently, both invoices must be paid in full.
- If the recipient is a private individual, he must prove to the customs authorities the existence of an import, a subsequent export, and another import. A corresponding import customs clearance document and proof of export (export customs clearance document, waybill specifying contents or similar) will be accepted as proof. With this proof, the VAT can be claimed back. Please provide all the documents (i.e., import documents, export documents and proof of re-import) with a corresponding note.
|Repair – the parcel contains a repaired item. What exactly do I pay VAT on?|
- Active repair traffic: goods that are imported to Switzerland for repair.
- Goods imported for repair originating abroad are cleared for customs as normal or with free passage.
- VAT can only be claimed as an input tax deduction after re-exportation. No refund is possible.
- Passive repair traffic: the goods have been repaired abroad and are returning to Switzerland. VAT is only charged on the new material and the labor costs. However, this must be clearly stated on the commercial invoice.
|Why has DHL Express Switzerland blocked my import shipment?|
- You provide DHL Express Switzerland with the information required to release the shipment and you pay the additional processing charges directly when the shipment is delivered to you.
- You do not want to pay for the sender’s mistake and therefore refuse delivery. The shipment is then returned to the sender.
|What happens with multiple parcel shipments from Germany?|
|What happens if the sender sends multiple parcels from Germany with the same invoice?|
The costs shall be borne by the recipient of the goods.
|How is the customs clearance fee calculated?|
For DHL EXPRESS WORLDWIDE shipments, the customs clearance fee is included in the transport fee. Disbursement of CHF 19.00 are incurred if there is no ZAZ account stored at DHL Express Switzerland (you can find more detailed information on the subject of the “customs account in the centralized settlement procedure of the FCA” here: http://www.ezv.admin.ch/zollinfo_firmen/04203/04305/index.html?lang=en
For DHL ECONOMY SELECT shipments, the customs clearance fee is calculated as follows:
Informal clearance costs CHF 19.00 (VAT value < CHF 1,000 / weight < 1,000kg / no ancillary laws/ import duties (without VAT) do not exceed CHF 5.00).
Formal clearance costs CHF 39.50 (VAT value > CHF 1,000 / weight > 1,000kg / ancillary laws).
For Deutsches Postpaket International PREMIUM (Weltpaket Prio) shipments, the customs clearance costs are paid by the sender.
The following fees are invoiced to the receiver of Deutsches Postpaket International ECONOMY (Weltpaket Eco) shipments:
- Processing fee: 3% of value of goods (max. CHF 60)
- Customs clearance fee CHF 11.50
- More than 5 customs tariff numbers: additional CHF 12 for each number
|What additional fees are charged by DHL Express on top of customs clearance fees?|
|Clearance Authorisation||CHF 20.00|
|Bonded Transit||CHF 45.00|
|Handover to Broker||CHF 30.00|
|Temporary import/export (ATA/free passage)||CHF 80.00|
|Permits & Licences||CHF 50.00|
|Bio/Phyto/veterinary controls||CHF 50.00|
|Post Clearance Modification*||CHF 20.00|
|Multiline Entry (above the 5th line)||CHF 12.00|
*At customer’s request
|When is the ”Multiline Entry” supplement charged?|
Customs clearance of a shipment with eight customs tariff numbers: a surcharge of CHF 36.00
|What are orders not prescribed by customs law or ancillary laws?|
- Import customs duties
- munitions, weapons, blasting material, nuclear energy, goods for civil and military use, seditious propaganda material, etc.
- Intellectual property
- precious metals, trademarks and indications of origin, design right, copyright, lotteries and wagers, etc.
- Economic and financial measures
- restriction and monitoring of imports and exports
- food, doping, narcotics, corpses, medicines
- State monopolies and monopolies
- alcohol, tobacco, mail, coins, bank notes, salt
- epizootic diseases, animal welfare, fisheries, plant protection, refuse
- Cultural property/antiques more than 100 years old
- stamps, postcards, coins, pictures, sculptures, maps, antique books and other items which are clearly more than 100 years old must be registered upon import with the customs administration and the Federal Office of Culture (FOC) in accordance with the provisions of the federal law (KGTG/KGTV). Additional cost-related customs clearance fees apply as part of this process. www.bak.admin.ch/kulturerbe
|My customs/VAT invoice has been issued to the wrong address – what can I do?|
|Why do I need to pay the Advance Payment fee?|
This fee is charged for the use of the DHL Express Switzerland ZAZ account (deferred payment account) and the associated risk of prepayment of customs duties and VAT.
These costs are only charged to customers without a ZAZ account. An application for a ZAZ account can be requested from the Directorate General of Customs (DGC) in Bern. http://www.ezv.admin.ch/zollinfo_firmen/04203/04305/index.html?lang=en
|Why do I have to pay import costs if the sender says he has taken care of everything?|
|Are the goods that I’m importing liable to customs duty?|
|What shall I do if I have exported the goods again?|
Please contact the carrier with which the goods were returned. The exact procedure can be found under the following link: https://www.ezv.admin.ch/ezv/en/home/information-companies/exemptions--reliefs--preferential-tariffs-and-export-contributio/exportation-from-switzerland/foreign-returned-goods--returns-.html