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. In a few instances, the marketplace value is taken into consideration, e.g. when it comes to something special. Industry value corresponds into the amount that another customer might have needed to purchase the product.
All expenses as much as the location in Switzerland ( e.g. postal forwarding solution) along with import duties ( e.g. traditions duties) are put into the assessment foundation.
Foreign VAT is certainly not the main calculation foundation, offered it really is shown individually regarding the invoice or agreement of purchase because of the provider.
Value details in foreign exchange are changed into Swiss francs with the change price (forex sell price) listed on the very last trading day prior to the import taxation liability arises, generally speaking the preceding day, change rates (sell).
If value details aren’t supplied or if perhaps there is certainly question in regards to the value information, we could calculate the worthiness associated with items.
Unique conditions make an application for the re-importation of products by which traditions responsibility is compensated following processing abroad.
Products purchased online are subject to duties and taxation prior to the regulations that are general.
Unique import laws (non-customs instruments that are legislative
The importation of particular products is fixed or possible just with authorisation, and complete import bans are even relevant when it comes to some services and products. Listed here products in specific are at the mercy of limitations or bans ( perhaps not an exhaustive list):
- Weapons (e.g. fire hands, knives, electric shock instruments, tear fuel aerosols, truncheons, etc.)
- Radar caution products
- Narcotics and medicines containing narcotics
- Medicines, doping substances (see Swissmedic)
- Products containing depictions of violence or pornography
- Pirated products
- Counterfeited trademarks and designer articles
- Cultural home
- Direct imports of pets and animal services and products from non-EU nations, along with pets, animal items and flowers according to CITES types protection
Claiming a reimbursement of foreign value added tax
We can’t refund your international VAT.
Kindly contact the supplier that is foreign any concerns on claiming a reimbursement of international value included taxation. The provider alone can refund the international value added taxation or bill you straight without value added taxation. The provider’s own taxation authority provides info on your
International traditions administrations
Our company is unable to offer you any info asiandate on international laws. Please direct your question into the customs that are foreign.
Refund of import duties and tax as a result of re-exportation
All about this is present in book no. 18.86; Publications.
Free trade agreements / customs preference
Initial products from countries with which Switzerland has determined a totally free trade contract or from developing nations can frequently be brought in duty-free or at significantly lower rates (traditions choice). The decrease is detailed for every national nation when you look at the Electronic Customs Tariff http://www.tares.ch/. Legitimate evidence of beginning is mandatory when it comes to importation of alleged items of preferential beginning. Concerns in regards to the issuing of certificates of beginning must certanly be addressed towards the authorities regarding the exporting country.
Customs clearance costs
Courier organizations and Post that is swiss levy prices for their solutions connected with traditions approval. These traditions approval costs change from one business to a higher. Often they are known as as «customs approval expenses», but Swiss Customs doesn’t have impact to them. When you yourself have any queries on traditions approval expenses, be sure to contact the company that is corresponding.