Customs guide Switzerland

Proximity to Germany, established parcel connections, and a strong online market make Switzerland attractive to German companies. Opportunities exist for brands with a clear niche, spare parts, and specialized merchandise. For initial testing, it's advisable to start with products whose origin, tariff code, and product requirements are clearly defined.

According to a joint market survey by HANDELSVERBAND.swiss, NIQ, and Swiss Post, Swiss customers spent CHF 15,8 billion on online goods in 2025. Consumption increased by 6%, while purchases from foreign vendors rose by 8%. Use these figures to assess the market and analyze the demand for your own product category.

For direct shipping, you can initially store the product range in Germany. For recurring orders, a Swiss warehouse or a fulfillment partner can simplify delivery and returns. Calculate the importer's fees, import VAT, storage costs, and, if applicable, domestic VAT separately.

Editorial assessment of Paket International for small and medium-sized exporters from Germany. Product category, shipping volume, recipient, and distribution channel influence the result for your specific shipping case.

The data on population, online purchases, and payment methods comes from various surveys. The delivery time is an estimate for domestic Swiss parcels.

Whether it's an order, company samples, a gift, or a return: the actual purpose of the shipment determines which documents are required and which exceptions apply. For shipments to Switzerland, import clearance must be factored in.

Genuine gifts from a private individual abroad to a private individual in Switzerland are duty-free up to a value of CHF 100 per shipment. Alcoholic beverages and tobacco products are excluded. Mark the package as a gift and declare the actual contents and value. Online orders or company samples are not covered by the private gift rule.

The duty-free allowance of CHF 150 applies to goods carried personally in travel. For packages, the rules regarding import VAT apply, and any applicable exemption for personal gifts may apply.

Calculate the value of the goods, shipping, any applicable customs duties and other charges, import VAT, and service provider fees separately. Import VAT is generally calculated based on the price or, for gifts, on the market value. Add to this any eligible costs up to the destination in Switzerland and any applicable import duties. These may include freight, insurance, and customs clearance costs.

Since January 1, 2024, Switzerland has abolished industrial tariffs. This simplifies many shipments of technical products, clothing, or accessories. For agricultural goods and certain other products, customs duties, quotas, or additional charges may still apply. For typical packages, the final price remains primarily determined by freight, import VAT, and the fees of the chosen carrier.

The standard import VAT rate is 8,1%. A reduced rate of 2,6% may apply to certain goods, such as many foodstuffs, books, and medicines. Tax amounts up to CHF 5 are not collected for administrative efficiency reasons. The Federal Office for Customs and Border Protection (BAZG) cites a tax base of approximately CHF 62 for the standard rate and CHF 193 for the reduced rate as guideline values.

The decisive factor is the tax base, including eligible incidental costs. For example: 55 CHF value of goods plus 15 CHF freight equals 70 CHF. At 8,1%, the calculated import VAT is 5,67 CHF. The 5 CHF threshold is therefore exceeded.

The abolition of industrial duties generally covers tariff chapters 25 to 97. Some goods classified as agricultural products under chapters 35 and 38 are excluded. Depending on the tariff number, duties, import permits, or quotas may apply to foodstuffs and other agricultural products. Check the Swiss tariff number in Tares and the product-specific requirements.

The free trade agreement between Switzerland and the EU is particularly relevant if preferential tariff treatment can be applied to the specific goods. For the import of duty-free industrial goods intended to remain in Switzerland, proof of preferential origin is generally not required. However, for dutiable goods, or if proof of origin is needed for subsequent preferential re-export, you should clarify the necessary documentation well in advance. Shipment from Germany alone does not prove preferential EU origin.

The Federal Office for Customs and Border Security (BAZG) is responsible for import clearance. The Federal Tax Administration (FTA) provides information on Swiss VAT registration and mail order. Check the tariff regulations in Tares. For food, plants, and medicinal products, the Federal Food Safety and Veterinary Office (FSVO), the Federal Office for Agriculture (FOAG), or Swissmedic may also be responsible.

• Commercial invoice: Include sender, recipient, invoice date, a clear description of goods, quantity, unit and total value, currency, and origin. Add tariff number and delivery terms as required for the transaction. Show freight and other costs separately and transparently.
• Shipments without sales: For gifts, samples, and returns, state a realistic value and the actual purpose of the shipment. Check with the carrier whether a pro forma invoice or other proof of value is required.
• Packages and postal data: Prepare the weight, number of packages, complete Swiss address, and recipient contact information. For postal shipments, a customs declaration and electronic data will be required, depending on the service. Couriers and freight forwarders use their respective customs clearance data.
• Additional evidence: Depending on the goods, permits, proof of origin, labeling, or product-related documentation may be required. For regulated goods, have the importer check what they need to submit for the specific tariff heading.
• German exports: For commercial shipments with a value exceeding €1.000 or a net weight exceeding 1.000 kg, an electronic export declaration is generally required. Exceptional cases may require a declaration even below these thresholds. If a declaration is required, clarify the EORI, MRN, and export documentation requirements.

The carrier or customs clearance partner declares the goods in Switzerland according to the agreed procedure. The Federal Office for Customs and Border Protection (BAZG) can verify the data and the goods. For companies, the assessment notice (eVV) is the relevant Swiss document for the import duties levied. Clarify how to obtain the notice and how it is assigned to the correct importer.

The Federal Office for Customs and Border Protection (BAZG) is introducing Passar for imports in stages. Which solution your shipment uses depends on the declarant and their participation in the respective procedure. Ask your customs clearance partner about the process and how to obtain the electronic declaration of conformity (eVV).

These examples will help you determine the next steps for your shipment. The product, tariff number, value, and carrier will determine the specific handling.

The eligibility of goods for import and their transport are two separate processes. An item permitted in Switzerland may require special packaging, labeling, and approved services for air or road transport. Clarify both points before booking.

• Food and animal products: Check the tariff number, import conditions, and any applicable quotas or permits. For commercial imports, Swiss requirements for foodstuffs and labeling are also relevant.
• Plants and seeds: A plant passport is generally required for goods from the EU that are subject to plant passport requirements. Check the plant species, origin, and shipping route. Certain species are subject to further restrictions or prohibitions.
• Drug: Private imports for personal use and commercial imports are subject to different rules. Check eligibility, quantity, and any permit requirements with Swissmedic or the Federal Office for Civil Aviation (BAZG).
• Alcohol and Tobacco: Depending on the goods and quantity, special duties and product requirements may apply. The exemption for personal gifts does not cover these goods.
• Lithium batteries, perfume and aerosols: The hazardous goods classification, quantity, packaging, and transport route determine which service is suitable. Have technical data or a safety data sheet readily available if needed.
• Prohibited or specially protected goods: Narcotics, counterfeit goods, and certain protected animal and plant species are subject to prohibitions or special permit requirements. Please inspect the specific goods before shipping.

For each product group, document the importer, tariff number, origin, and required documentation. For regulated goods, also check labeling and product responsibility in Switzerland. On the German side, export controls and specific export regulations may apply, depending on the goods.

In the offer and at checkout, clarify who organizes the import and who pays the duties. The delivery terms should align with the carrier service, the importer's role, and Swiss VAT processing.

The Swiss mail-order rule is linked to a minimum annual turnover of CHF 100.000 from small shipments, for which import tax is not levied due to the negligible tax amount. Once this threshold is reached, the deliveries of the mail-order company in question are treated as Swiss domestic deliveries according to the Swiss Federal Tax Administration (FTA) rules from the following month. Then check the registration, Swiss VAT accounting, and import in your own name.

The revenue threshold applies to this specific mail-order rule. Depending on the business model, further Swiss VAT obligations may apply, for example, if goods are sold from a Swiss warehouse.

For deliveries facilitated by an electronic platform as defined by Swiss VAT law, the platform may be considered the supplier for VAT purposes. Check whether and how the marketplace calculates Swiss VAT. Coordinate invoice details and shipment labeling with the platform and customs clearance partner to ensure correct allocation of duties.

Processing time depends on the shipment details, the chosen procedure, any necessary checks, and the response time to inquiries. The tracking status "at customs" may be part of the standard clearance process. Contact the carrier to find out what information is missing, when it is required, and what additional fees may apply.

Fees for customs clearance, processing, or storage can vary depending on the carrier and service. Request a breakdown of the charges and distinguish between government levies and service provider fees.

1. Determine the shipment number, recipient, and specific reason for the inquiry with the carrier.
2. Have the invoice, order or payment receipt and, if applicable, proof of origin or product ready.
3. Please submit any missing data via the aforementioned channel and observe the response deadline.
4. If import is not possible, clarify return shipping and any additional costs with the carrier and recipient.

Returning goods does not automatically result in a refund of Swiss import duties. Please retain your import documents, purchase and return receipts, and proof of re-export. Before returning the goods, clarify with your customs clearance partner whether a refund is possible. Re-importing the goods into Germany is a separate process.