When you shop across the border in France or Germany, you can import goods up to a total value of CHF 150 (before taxes) duty-free, provided they are for your personal use or intended as gifts. Note that food, household pets, repairs, or maintenance work carried out abroad on your own private vehicle are also included in the duty-free limit. If you exceed the allowable amount, you will be charged duty on the entire amount that you are importing into Switzerland, not just the amount that exceeds CHF 150. This duty-free amount of CHF 150 is allowable once per day and person, including children. For example, if you are travelling with two other people in a car, the total allowable value of imported goods is CHF 450. Be aware, however, that you cannot bring in one larger item worth CHF 450 and split the allowance over the three people; the items need to be separate or divisible. For example, dismantled furniture, dish/cutlery sets, or summer tires for your car are not considered divisible, even if they come in separate boxes!

In addition to these monetary limits, further limits are placed on the amount of certain foods, alcohol, and tobacco goods brought in per person per day:

• 1.0 kg of meat and meat products, which includes all edible animal parts, with or without bones (sausages, cold cuts, prepared foods containing at least 20% meat). Fish and game are excluded from this limit.
• 1 liter or kilogram of dairy products that exceed 15% milk fat (eg, butter or cream).
• 5 liters of oil or 5 kg of fat and margarine (for human consumption).
• 5 liters of alcohol (up to 18% alc. by volume) and 1 liter of alcohol (above 18% alc. by volume).
• 250 units or grams of cigarettes, cigars, or other tobacco products; or 250 ml of liquids containing nicotine for e-cigarettes; or 25 units of disposable e-cigarettes; or a proportional selection of these products.

Note that persons under age 17 cannot bring in alcohol or tobacco products. In addition to the above listed limits, there are other bans or specific restrictions on the import of certain goods including certain plants, animals and animal products, goods that are subject to species protection, counterfeits, weapons, cultural property, medicines, narcotics, and liquid funds. Import of animal products from non-EU states is also strictly prohibited.

You can get additional information on Swiss customs regulation and restricted or banned items at https://www.bazg.admin.ch/bazg/en/home/information-individuals/travel-and-purchases–allowances-and-duty-free-limit/importation-into-switzerland/duty-free-allowances–foodstuffs–alcohol-and-tobacco.html.

Calculating the Amount of VAT

If you exceed the allowable limit of CHF 150 per person per day, you will need to pay the Value Added Tax (VAT) on the total amount you are importing. Standard VAT in Switzerland is 8.1% (eg, for clothes, electronics, watches, perfumes, wines tobacco products) and 2.6% on certain goods like foodstuffs, including nonalcoholic beverages; books; magazines; and medicines. The VAT is calculated on the amount you paid for the goods, but if the receipts or invoices are not available, it will be calculated base on the market value. The easiest way to calculate possible VAT is to use the federal QuickZoll app (https://www.bazg.admin.ch/bazg/en/home/services/services-individuals/services-private-einfuhr/quickzoll-app.html). Enter the number of people and the goods you are carrying. You can also use the app to declare and pay any tax and duties directly; you can then cross the border without stopping at the counter. If you do not use the app, you have to pay the duty directly at the Swiss customs counter at the border.

Claiming VAT Back From Country of Purchase

If you show abroad, you can also claim the VAT back from the country of purchase on any receipt that totals more than the “minimum limit,” which varies from country to country (€ 50 in Germany, € 70 in Italy, € 75 in Austria, and € 100 in France). To enjoy this benefit, hundreds of thousands of people per year have their export certificate (Ausfuhrbescheinigung) stamped by German customs officers at the German border alone. So anyone who shops in Germany and spends between € 50 and CHF 150 can avoid paying any VAT or customs duties in either Germany or Switzerland. 

In order to claim the tax back on your purchases, you must first request an export certificate at the store where you purchase the goods. You then must stop by the Zollamt (customs office) at the border of the country you are leaving (before you re-enter Switzerland) and get your receipts stamped. On your next visit to that country, you need to return with the stamped Ausfuhrbescheinigung to the retailer where you made the purchase, and they will refund the VAT tax to you.

Do These Rules Also Apply to Online Purchases Abroad?

If the goods cross the border by post, the duty-free limit does not apply. However, “for administrative reasons,” customs does not levy small amounts of tax—specifically, tax amounts under CHF 5. This means that with a VAT rate of 8.1%, you will need to make a purchase of over CHF 62 before VAT will be levied. For books with a reduced tax rate of 2.6%, a VAT-free limit of CHF 193 applies. If the value of a package (including shipping costs) exceeds these amounts, you will have to pay a fee from the carrier for customs clearance in addition to the actual VAT. (For more information, also see our post https://www.basellife.com/pay-import-costs-online-for-postal-items/.)

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