Courier by post, online shopping, mail-order business
All consignments from abroad are announced to traditions for evaluation (traditions payment and clearance of duties).
In the case of parcels and letters, this will be performed by the provider, e.g. DHL, UPS, Swiss Post, etc., utilising the details provided by the transmitter while preparing the traditions statement. The transmitter must make provision for a total and accurate description of this articles for the postal product.
The customs statement types the cornerstone when it comes to number of duties and fees (traditions duties, value added tax, etc.).
The traditions duties are usually determined in accordance with the gross weight (including packaging), and generally are often not as much as CHF 1 per kilo. Specially alcohol consumption, tobacco items, foodstuffs, textiles and jewelry things are subject to higher customs duties and/or other high duties ( e.g. alcohol taxation or spirits income tax). The present traditions rates 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 income tax)
Value added taxation quantities to 7,7percent of this evaluation foundation. a rate that is reduced of% relates for many items ( ag e.g. foodstuff, publications, publications and medicines). Details are available in Article 25 regarding the VAT Act.
Tax amounts of as much as 5 francs that are swiss maybe perhaps not levied. This taxation quantity corresponds towards the evaluation foundation of CHF 65 in the 7,7% VAT price or CHF 200 during the 2.5% VAT rate.
The evaluation foundation generally comprises the consideration taken care of the things in concern. This applies additionally for products bought online. The invoice or agreement of purchase forms the basis. […]