Courier by post, online shopping, mail-order business

All consignments from abroad are announced to traditions for evaluation (traditions approval and repayment of duties).

When it comes to parcels and letters, this can be performed because of the provider, e.g. DHL, UPS, Swiss Post, etc., making use of the details supplied by the transmitter while preparing the traditions statement. The transmitter must definitely provide a whole and accurate description of this articles associated with the item that is postal.

The customs statement types the cornerstone for the number of duties and fees (traditions duties, value added tax, etc.).

Traditions duties

The traditions duties are often determined based on the gross weight (including packaging), and are usually often not as much as CHF 1 per kilo. Especially beverages that are alcoholic tobacco products, foodstuffs, textiles and jewellery things are topic to raised customs duties and/or other high duties ( e.g. alcohol taxation or spirits taxation). The customs that are current per tariff going are available in the Electronic Customs Tariff – Tares: www.tares.ch.

For administrative reasons, traditions duties under CHF 5 aren’t levied.

Value included taxation (importation tax)

Value included taxation quantities to 7,7percent of this evaluation foundation. a decreased price of 2.5% relates for many items ( e.g. foodstuff, publications, mags and medicines). Details are available in Article 25 for the VAT Act.

Tax amounts of as much as 5 Swiss francs are maybe perhaps perhaps not levied. This income tax quantity corresponds to your evaluation foundation of CHF 65 during the 7,7% VAT price or CHF 200 during the 2.5% VAT price.

The evaluation basis generally comprises the consideration taken care of the things under consideration. This applies additionally for products bought online. The invoice or agreement of sale types the cornerstone. The market value is taken into account, e.g. in the case of a gift in certain cases. The marketplace value corresponds to your amount that another customer might have had to buy the item.

All expenses as much as the location in Switzerland ( ag e.g. postal service that is forwarding along with import duties ( e.g. customs duties) are put into the evaluation foundation.

Foreign VAT is certainly not an element of the calculation foundation, provided it really is shown individually regarding the invoice or agreement of purchase by the provider.

Value details in foreign currency are changed into Swiss francs with the trade price (forex sell price) noted on the very last trading time prior to the import income tax liability arises, generally speaking the preceding day, change prices (sell).

If value details aren’t supplied or if perhaps there was question regarding the value information, we are able to estimate the worth regarding the items.

Unique conditions

Unique provisions submit an application for the re-importation of products by which traditions responsibility happens to be compensated following processing abroad.

Products purchased online are subject to duties and income tax according to the basic laws.

Unique import regulations (non-customs instruments that are legislative

The importation of specific items is restricted or feasible just with authorisation, and import that is complete are also relevant when it comes to some products. The next products in specific are at the mercy of limitations or bans ( maybe perhaps not an exhaustive list):

• Weapons (e.g. fire hands, knives, electric surprise instruments, tear fuel aerosols, truncheons, etc.)

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• Radar caution products
• Narcotics and medicines narcotics that are containing
• Medicines, doping substances (see Swissmedic)
• Products containing depictions of pornography or violence
• Pirated products
• Counterfeited trademarks and designer articles
• Cultural home
• Direct imports of pets and animal items from non-EU nations, in addition to pets, animal items and flowers prior to CITES types protection

Claiming a reimbursement of foreign value added tax

We can not refund your international VAT.

Kindly contact the foreign provider for any queries on claiming a reimbursement of international value included taxation. The supplier alone can refund the value that is foreign taxation or bill you directly without value added taxation. The provider’s own taxation authority provides info on your

International traditions administrations

We have been unable to offer you any all about international laws. Please direct your question to your customs that are foreign.

Reimbursement of import duties and income tax because of re-exportation

Informative data on this is present in book no. 18.86; Publications.

Free trade agreements / customs preference

Initial products from nations with which Switzerland has determined a free of charge trade contract or from developing countries usually can be imported duty-free or at reduced prices (traditions choice). The decrease is detailed for every single nation into the Electronic Customs Tariff http://www.tares.ch/. Legitimate evidence of beginning is mandatory when it comes to importation of alleged products of preferential beginning. Concerns regarding the issuing of certificates of origin should be addressed towards the authorities of this exporting country.

Customs clearance costs

Courier businesses and Swiss Post levy different costs for their solutions related to traditions approval. These traditions clearance expenses change from one business to a higher. Often they are called as «traditions approval costs», but Swiss Customs does not have any impact in it. When you have any concerns on traditions approval expenses, please contact the corresponding business straight.