When you enter Switzerland, no duty is charged on your personal effects, travel necessities and the fuel in your vehicle's tank. On any other goods you bring into the country, you may have to pay customs duty, depending on the total value and quantity, or Swiss VAT.
When do I have to pay VAT?
No VAT is payable on imported goods with a value of up to 300 francs. Above this value, VAT of 7.7% is charged, plus any customs duties. For some goods, you need only pay a reduced rate of 2.5% (e.g. food, non-alcoholic beverages, books, magazines and medicine). You can find more detailed information in the Federal Act on Value Added Tax. The 300-franc limit applies per person – so if there are two of you, together you can bring in items with a value of up to 600 francs. However, this does not apply if individual items have a value of over 300 francs. In such cases, you will always pay VAT.
What goods are subject to customs duty?
Meat, butter, cream and alcoholic beverages over 18% ABV are exempt from customs duty if you purchase no more than 1 kilogram or 1 litre. You can bring in up to 5 litres of oil, fat or margarine for your own consumption and alcoholic beverages up to 18% ABV duty-free. Up to 250 cigars or cigarettes can be imported duty-free but there is a limit of 250 grams on other tobacco products. If your imported goods exceed the duty-free allowance, you will have to declare them. You can find more detailed information on the customs duties payable in the table of duty free allowances and duty payable if allowance is exceeded.
What goods are duty-free?
All other goods are duty-free as long as they do not exceed the 300-franc limit. Personal effects, travel necessities and the fuel in your vehicle's tank are also always duty-free.
What regulations apply to goods purchased online?
Other conditions apply to items ordered from abroad and delivered by post or courier. You can read more on this subject in the article about ordering goods from abroad.