For Swiss DIPON customers - Importing goods into Switzerland

Internet shopping: Calculation example - Taxable value of goods

When do I start paying customs duty and/or value added tax (VAT) for import shipments?

Every consignment from abroad (in this case Germany) is generally subject to customs duty and VAT.

The value-free limit of CHF 300.00 only applies to tourist traffic. When importing goods from abroad, the Goods Movement Act applies. No customs and VAT duties are levied if the calculated amount is less than CHF 5.00 per customs declaration, whereby customs and VAT duties must be considered separately.

In addition, gift shipments from private individuals resident abroad to private individuals in Switzerland are tax-free up to a value of CHF 100.00.

Goods purchased on the Internet do not meet these conditions. They are subject to duty in accordance with the general regulations.

The upper limit for the value of goods (value of goods, incl. transport costs and any customs duties) for VAT-exempt imports is
  • 7.7% VAT (majority of consignments) => CHF 65.00
  • 2.5% VAT (z.B. books) => CHF 200.00
Internet shopping: Calculation example - Taxable value of goods

You have ordered a product via the official DIPON online store.

The purchase price is € 150.00 (net amount without foreign VAT)
You must pay the online store an additional € 10.99 for shipping to Switzerland .

In total, you pay the online store € 160.99.

Components of the taxable value of the goods

Amount in CHF

Remarks

Total amount according to invoice online shop

CHF 175.48

€ 160.99 converted to CHF at 1.09; click here for current exchange rates.

Postal costs for customs declaration

CHF 16.76

Detailed information on the prices charged by Swiss Post

Total taxable value of goods

CHF 192.24

vAT of 7.7 % is calculated from this amount (without centimes).

Please note: This calculation example is a general calculation for duty-free goods.

The carrier (Swiss Post, courier company) charges customs duties for its service. If you would like to know more about this, please contact your carrier directly.

Swiss Post "Die Post"

The customs clearance price depends on the origin and value of the consignment. For consignments from Germany, France, Austria and Italy the basic fee is CHF 11.50, for consignments from all other countries CHF 16.00. In addition, there is a surcharge of 3% of the declared value of the goods (excluding import duties and customs clearance).

Another example.

A parcel from Germany has a value of CHF 100.00:

Basic fee: CHF 11.50

Surcharge: CHF 3.00 (corresponds to 3% of the declared value of the goods)

Customs clearance price: CHF 14.50

The variable component of the customs clearance price of 3% of the value of the goods is levied on the basis of the value of the goods declared on the commercial invoice or other customs forms.

Further information can be found on the website of the Federal Customs Administration.

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