IMPORT DESTINATION

Importing Into 🇨🇭 Switzerland

CUSTOMS AUTHORITYFederal Customs Administration (Eidgenössische Zollverwaltung — EZV / Office fédéral de la douane et de la sécurité des frontières — BAZG)

STANDARD VAT8%

DE MINIMIS (USD)US$22

De Minimis Threshold

THRESHOLD (USD)

US$22

LOCAL CURRENCY

CHF 5 minimum tax — effectively CHF 65–150 depending on good type

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Switzerland is not in the EU VAT area. Swiss VAT (MWST/TVA/IVA) is 8.1% standard rate. Low-value goods imported into Switzerland are subject to Swiss VAT when the total import value exceeds CHF 5 in tax liability — for standard-rated goods, this equates to approximately CHF 62 in value. Mail-order and e-commerce sellers with over CHF 100,000 in annual Switzerland revenue must register for Swiss VAT and collect it at point of sale. Switzerland's de minimis is higher in practice than many EU neighbors due to the CHF 5 minimum duty threshold.

As of: 2019-01-01

VAT / GST on Imports

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Declaration (e-dec system or paper form — Zollanmeldung)
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin (for EFTA or bilateral FTA preference)
06	Swissmedic import authorization (for medicines and medical devices)
07	CITES permit (for protected species)
08	Phytosanitary certificate (for plants and agricultural products)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms and weapons (Swiss Weapons Act — Waffengesetz; permit required for prohibited weapons)
⚠Medicines and pharmaceuticals (Swissmedic authorization required for commercial import; personal use quantities permitted with documentation)
⚠Food products from outside Switzerland and EU/EFTA (Swiss food safety standards; phytosanitary requirements for plants)
⚠Agricultural products (Agroscope and BLW — Federal Office for Agriculture permits may be required)
⚠Endangered species (CITES permits required)
⚠CBD products (permitted with THC below 1% — more liberal than EU threshold of 0.2%)
⚠Certain chemicals (ChemO — Swiss Chemicals Ordinance compliance)

Prohibited Import Categories

✗Narcotics and controlled substances (although Switzerland has a liberal harm-reduction policy domestically, importing drugs remains illegal)
✗Counterfeit goods
✗Pornographic material involving minors
✗Products from endangered species without CITES permits
✗Certain weapons (automatic firearms, prohibited devices)

Special Notes

01Switzerland is not a member of the EU but has bilateral agreements with the EU covering many goods — the Bilateral Agreements I (1999) include mutual recognition of product conformity and other trade facilitation measures.
02Switzerland is a member of EFTA (European Free Trade Association) and has an FTA with China and numerous other countries.
03Swiss VAT (MWST/TVA/IVA) standard rate is 8.1% (raised from 7.7% in 2024); reduced rate 2.6% for food, books, medicines; special rate 3.8% for hotel accommodation.
04Switzerland is the world center of luxury watchmaking — Rolex, Patek Philippe, Omega, IWC, and hundreds of others are Swiss. Import and export rules for watches are important to understand.
05Geneva is a center for international organizations and diplomatic activity — certain goods may be imported duty-free by accredited diplomats.
06Liechtenstein forms a customs union with Switzerland — goods move freely between the two countries.
07Switzerland uses the e-dec system for customs declarations.