Since 1 January 2024, Swiss customs duties on industrial products are zero. All import tariffs for HS chapters 25 to 97 were set to nil, regardless of the origin of the goods or their shipping route. Duties remain only on agricultural products — chapters 1 to 24, plus certain agricultural items in chapters 35 and 38. Where a duty still applies, Switzerland levies it on the gross weight of the consignment, not on its value, which makes most international duty calculators wrong for Switzerland. For a business importing into Switzerland, the real cost today is import VAT at 8.1 % on a broadened taxable base.
Contents
- Swiss customs duties: what is still dutiable
- Why Swiss duties are based on gross weight
- Finding your rate: tariff number and Tares
- Import VAT: the real cost of importing
- Duty-free thresholds: traveller, consignment, gift
- Worked example: what an import actually costs
- The import process into Switzerland
- Permanent imports vs. temporary imports
- Who is the importer of record?
- The role of fiduciaries in Geneva
- FAQ
Swiss customs duties: what is still dutiable
Switzerland abolished its customs duties on industrial products on 1 January 2024. The Federal Council took the decision on 2 February 2022, after Parliament approved the required amendment to the Customs Tariff Act on 1 October 2021. Every import tariff in HS chapters 25 to 97 was reduced to zero, with no condition attached to origin or routing. The reform also simplified the tariff itself: many industrial tariff numbers were merged or removed.
| Category of goods | HS chapters | Import duty |
|---|---|---|
| Industrial products (machinery, vehicles, electronics, textiles, chemicals, metals, furniture…) | 25 to 97 | 0 % since 1 January 2024 |
| Agricultural products and foodstuffs (live animals, meat, dairy, fruit, vegetables, cereals, wines and spirits…) | 1 to 24 | Duty levied by weight |
| Certain processed agricultural products | Agricultural headings of chapters 35 and 38 | Duty levied by weight |
Source: Federal Office for Customs and Border Security (FOCBS) and SECO, abolition of industrial tariffs, 1 January 2024.
Important
Zero duty does not mean zero formality. A customs declaration is still required for every consignment crossing the Swiss border, import VAT is still due, and non-tariff restrictions — permits, veterinary and phytosanitary controls, licensed goods — continue to apply in full.
Why Swiss duties are based on gross weight
Where a duty still applies, Switzerland levies it as a rule on the gross weight of the consignment, meaning the goods together with their packaging. Almost every other country charges duty as a percentage of the value of the goods. This difference in method is behind most of the estimation errors made by foreign companies importing into Switzerland for the first time.
Two practical consequences follow. Two consignments of identical value can bear very different duties if one is heavier than the other: at equal value, weight drives the cost. And any online calculator built for the European Union, which reasons in percentage of invoiced value, returns a wrong figure for Switzerland — including the calculators that rank on this very search.
Finding your rate: tariff number and Tares
The rate applying to a given product depends on its customs tariff number, an eight-digit code whose first six digits are the international Harmonised System code issued by the World Customs Organization. The last two digits are a Swiss subdivision that exists nowhere else, and a statistical key may be added for certain goods.
Tariff numbers are looked up in Tares, the Swiss online customs tariff, which shows the applicable duty for each heading together with the legislation to be observed at assessment. Classification is the responsibility of the importer, not of the carrier: a code supplied by a foreign supplier stops at the international six-digit level and cannot simply be copied across.
RISTER insight
For goods you import regularly, request a binding tariff ruling from the FOCBS. It commits the administration and protects you in an audit. Rulings on tariff classification are valid for six years, rulings on preferential origin for three, and a request is usually processed in about 40 days.
Import VAT: the real cost of importing
Since 2024, import VAT is the main charge on an import into Switzerland. It is collected by the FOCBS at clearance, at the standard rate of 8.1 %, the reduced rate of 2.6 % for foodstuffs, non-alcoholic beverages, books and medicines, and the special rate of 3.8 % for accommodation.
The sensitive point is not the rate but the taxable base. It is not limited to the invoice amount: it comprises the consideration, all costs of carriage to the place of destination in Switzerland — transport, insurance, clearance charges — and any customs duties and levies. This broadened base explains the gap that companies regularly find between their own estimate and the carrier’s final invoice.
A business registered for Swiss VAT recovers import VAT as input tax, and may under conditions defer its payment. Rates, registration and returns are covered in our guide to VAT in Switzerland.
Duty-free thresholds: traveller, consignment, gift
Three separate thresholds coexist and are routinely confused. They do not apply to the same situations.
| Situation | Threshold | Scope |
|---|---|---|
| Traveller bringing goods for private use | CHF 150 per person, children included | Above it, VAT is due on the total value of the goods, not only on the excess |
| Commercial consignment, online purchase, courier shipment | Tax amounts below CHF 5 are not collected | Corresponds to a taxable base of CHF 62 at 8.1 % and CHF 193 at 2.6 % |
| Gift sent by a private individual to a private individual | CHF 100 | Manufactured tobacco and alcoholic beverages are excluded |
Source: FOCBS, value-added tax free limit and importation of postal consignments.
For a company, the only relevant threshold is the CHF 5 tax amount: it removes the collection, never the declaration. The CHF 150 allowance belongs to shopping tourism and never applies to a commercial import.
Worked example: what an import actually costs
A Geneva company imports a machine tool from Italy invoiced at CHF 40,000, weighing 850 kg gross. Transport and insurance to Geneva cost CHF 1,800, and the forwarder’s clearance fee is CHF 250.
| Item | Amount | Explanation |
|---|---|---|
| Invoiced value | CHF 40,000 | Consideration |
| Transport and insurance | CHF 1,800 | Carriage to the place of destination |
| Clearance charges | CHF 250 | Included in the taxable base |
| Customs duty | CHF 0 | Machine tool, chapter 84: zero rate since 2024, whatever the weight |
| Import VAT base | CHF 42,050 | Sum of the items above |
| Import VAT at 8.1 % | CHF 3,406.05 | Recoverable as input tax if the company is VAT-registered |
RISTER® worked example, VAT rates in force in 2026.
Two lessons. The gap between an estimate based on the invoice alone (CHF 3,240) and the actual charge (CHF 3,406.05) comes entirely from the broadened base. And the final cost for a VAT-registered business is not CHF 3,406 but zero, since import VAT is recoverable — it remains, however, a cash advance, which the deferred payment procedure is designed to avoid.
The import process into Switzerland
Transportation of goods
The process of importing into Switzerland begins with the transportation of goods from the country of origin to Switzerland. Companies have various transportation modes to choose from, including road, rail, maritime, or air transport. The choice of transportation mode generally depends on the nature of the goods, their volume, and their urgency.
Customs formalities
Once the goods arrive in Switzerland, they must be declared to customs. This involves the submission of appropriate customs documents, such as the customs declaration, commercial invoice, bill of lading, etc. Swiss customs authorities will verify these documents to ensure their accuracy and compliance with customs regulations.
Declarations are now filed through Passar, the FOCBS goods traffic management system that replaces e-dec. In practice the forwarder or the appointed customs declarant files on behalf of the importer — but responsibility for the declared data stays with the importer.
Payment of customs duties and VAT
One of the most important steps in the import process is the payment of customs duties and VAT. Customs duties are taxes imposed on imported goods; since 2024 their rate is zero for industrial products and they survive only on agricultural goods. Swiss VAT, however, remains due on the taxable base described above. It is essential to ensure that these payments are made correctly to avoid potential penalties.
A company importing regularly should open an account with the FOCBS under the centralised settlement procedure: charges are no longer paid consignment by consignment at the border but settled periodically. The gain is administrative as much as financial.
Permanent imports vs. temporary imports
Permanent imports
Permanent imports are for goods imported into Switzerland to stay permanently. Customs duties and VAT must be paid in full upon permanent importation. This means that the goods cannot be re-exported without new customs procedures and potential VAT refunds.
Temporary imports
Temporary imports involve goods imported into Switzerland for a limited period, after which they will be re-exported. In this case, customs duties and VAT are not fully payable, but guarantees must be provided to customs authorities to ensure that the goods will indeed leave the country at the end of the specified period.
This regime covers exhibition and trade fair material, machines on trial, the professional equipment of a foreign service provider and cross-border construction plant. Depending on the case it relies on a temporary admission declaration or on an ATA carnet — the carnet being excluded whenever the use is a paid commercial one, such as a rental. The standard period is two years, extendable annually up to five.
Who is the importer of record?
This is the question that determines the tax treatment of the whole operation, and the one most logistics guides leave out. The importer is the person in whose name the goods are declared at importation: that person bears the import VAT and, if registered, recovers it.
The choice follows directly from the agreed Incoterm. Selling DDP makes you the importer: you carry Swiss VAT at entry and you make, from a Swiss standpoint, a supply on Swiss territory — which triggers your Swiss VAT registration. Selling DAP leaves the importation to your Swiss customer, who recovers the VAT himself.
A company with no seat or permanent establishment in Switzerland becomes liable once its worldwide turnover reaches CHF 100,000, and must then appoint a fiscal representative in Switzerland under article 67 of the Swiss VAT Act. Registration cannot be completed without one. Unlike France and several EU regimes, Swiss law does not make the representative jointly liable for the tax debt of the company represented. Registration itself is covered in our guide to the Swiss VAT number.
Important
Selling DDP while naming the Swiss customer as importer on the declaration, in order to avoid registration, is a widespread and risky practice. The declaration must name the actual recipient of the transaction. A correction covers the whole of the undeclared VAT for the period, plus interest, and the Swiss customer loses his own right to deduct on an importation that was never his.
The role of fiduciaries in Geneva
Given the complexity of Swiss customs and tax regulations, many businesses choose to enlist the help of a Swiss fiduciary to navigate this process. Swiss fiduciaries are experts in accounting, taxation, and regulatory compliance. Here’s how they can assist businesses:
Compliance tax advice
Swiss fiduciaries can advise businesses on how to structure their imports to minimize their exposure to tax and customs obligations. They can also assist with calculating and planning VAT payments.
Customs formalities management
Fiduciaries can handle the entire customs declaration process, from document preparation to communication with customs authorities. They ensure that businesses comply with Swiss customs regulations.
Management of temporary imports
For temporary imports, fiduciaries can help develop appropriate customs guarantees and ensure that goods are re-exported in a timely manner to avoid unnecessary fees.
RISTER®, a fiduciary in Geneva with over 25 years of experience, handles Swiss VAT registration, fiscal representation and the VAT returns tied to import operations for both Swiss and foreign companies.
FAQ: importing into Switzerland
How much is import duty in Switzerland?
For industrial products, nothing. Since 1 January 2024 the duty rate is zero across HS chapters 25 to 97, whatever the origin of the goods. Duties survive only on agricultural products in chapters 1 to 24 and certain agricultural items in chapters 35 and 38, where they are levied on gross weight. Import VAT at 8.1 % remains due in all cases.
How do you calculate import duty and tax for Switzerland?
Start from the tariff number of the goods in Tares; for industrial products the duty is zero. Then build the import VAT base: invoice value plus transport, insurance, clearance charges and any duties, all the way to the place of destination in Switzerland. Apply 8.1 %, or 2.6 % for foodstuffs, books and medicines. Note that Swiss duties, where they apply, are charged on gross weight rather than value, so value-based calculators are unreliable here.
Is there a duty-free threshold for importing into Switzerland?
For commercial consignments there is no value allowance: only tax amounts below CHF 5 are not collected, which corresponds to a base of CHF 62 at the standard rate and CHF 193 at the reduced rate. Travellers benefit from a CHF 150 per person allowance for private use, and gifts between private individuals are free up to CHF 100 excluding tobacco and alcohol.
Does a foreign company need to register for Swiss VAT to import?
It depends on who acts as importer. Selling DAP leaves the importation to the Swiss customer and does not by itself create liability. Selling DDP makes the foreign seller the importer and constitutes a supply on Swiss territory, triggering registration once worldwide turnover reaches CHF 100,000. A company without a Swiss seat must then appoint a fiscal representative under article 67 of the Swiss VAT Act.
What documents are required to import goods into Switzerland?
A customs declaration filed in Passar, a commercial invoice with a precise description and value, transport documents such as the CMR or air waybill, a packing list stating gross weight, and where a preference is claimed a proof of origin. Specific permits apply to regulated goods. Consistency between invoice, shipping documents and declaration matters more than any single document: most border delays come from mismatched data.
Do I still need a certificate of origin to import into Switzerland?
For industrial goods, proof of origin no longer affects the Swiss import duty, since the rate is zero for all origins since 2024. It still matters for agricultural products benefiting from a tariff preference, and above all on export from Switzerland, where it allows your foreign customer to claim a reduced rate in his own country.
Sources
- FOCBS — Customs duties: assessment bases
- FOCBS — Abolition of industrial tariffs, 1 January 2024
- SECO — Abolition of industrial tariffs
- Tares — Swiss customs tariff online
- FOCBS — Import tax: taxable objects and tax rates
- FOCBS — Importation into Switzerland: information for companies
- Fedlex — Swiss Value Added Tax Act (VAT Act)
Conclusion
Importing goods into Switzerland is subject to strict customs and VAT requirements. Businesses can choose between permanent and temporary imports based on their needs but must comply with regulatory requirements. What changed in 2024 is where the cost sits: no longer in the duty, which is zero for industrial goods, but in import VAT and the cash it ties up. The two points that still decide the outcome are tariff classification, which is the importer’s own responsibility, and the identity of the importer, which determines VAT liability.
RISTER®, a fiduciary in Geneva, handles Swiss VAT registration and fiscal representation for foreign companies importing into Switzerland. Contact us to review your set-up before your first shipment rather than after your first assessment.
