How to Calculate Duties and Taxes on Imports to Switzerland requires understanding a unique system that has undergone significant reform. Import duties and taxes depend on the product's classification (HS Code), its customs value, and its country of origin. The calculation is simplified by the abolition of industrial tariffs, but complicated by a dual de minimis threshold for Value Added Tax (VAT). For commercial shipments, VAT is not applied if the tax amount is less than CHF 5, which corresponds to a shipment value of approximately CHF 62 for standard rate goods or CHF 200 for reduced rate goods. All customs procedures are overseen by the Federal Office for Customs and Border Security (FOCBS).
The process for calculating customs duties in Switzerland is distinct from many other countries. Since January 1, 2024, Switzerland has eliminated import duties on the vast majority of industrial products (goods classified under HS Chapters 25 to 97), irrespective of their origin. This means that for most commercial imports, the duty rate is effectively 0%. For the remaining dutiable goods, primarily agricultural products, customs duties are typically calculated based on the net weight of the goods, not their value. This weight-based calculation is a key difference from the ad valorem (value-based) duties used globally. To determine the exact duty rate for non-industrial goods, importers must consult the official Swiss customs tariff, known as Tares (Swiss Working Tariff).
To accurately calculate import tax in Switzerland, importers must first correctly classify their goods using the Swiss tariff system. The Swiss customs tariff is based on the international 6-digit Harmonized System (HS) code, which is extended to an 8-digit national tariff number for precise classification. For statistical purposes, an additional three-digit statistical key may be required, resulting in an 11-digit code.
Customs Valuation Basis
While customs duties are often weight-based, the Value Added Tax (VAT) is calculated on the customs value of the goods. The customs valuation basis for VAT in Switzerland is the CIF value (Cost, Insurance, and Freight). This means the taxable value includes the cost of the goods, plus all costs incurred to bring the goods to the Swiss border, such as freight and insurance. This is the value used in any import tax calculator Switzerland tool.
Local Import Taxes (VAT)
Switzerland levies VAT on imports, with rates that were updated on January 1, 2024, and remain current for 2025:
De Minimis Thresholds
Understanding the de minimis rules is crucial for determining how import duty is calculated in Switzerland. Since industrial duties are abolished, the focus shifts to the VAT de minimis. Import VAT is not charged if the resulting tax amount is less than CHF 5. This translates to the following shipment value thresholds (including shipping costs, based on the CIF value):
Shipments below these values are exempt from import VAT, simplifying the landed cost estimate for low-value goods.
Determine the HS Code: Classify your product using the 8-digit Swiss customs tariff (Tares) to identify the correct duty and VAT rates.
Calculate the Customs Value (CIF): Determine the total value for VAT purposes by adding the cost of the goods, freight, and insurance (CIF value).
Calculate Customs Duty: Check the Tares system. For industrial goods (HS Chapters 25-97), the duty is 0%. For agricultural goods, calculate the duty based on the product's net weight and the specific weight-based tariff rate.
Calculate Import VAT: Multiply the CIF Customs Value by the applicable VAT rate (8.1% Standard or 2.6% Reduced). If the calculated VAT amount is less than CHF 5 (i.e., CIF value is below CHF 62 or CHF 200), the VAT is not levied.
Scenario 1: Industrial Goods (Value CHF 500, Standard VAT Rate): Duty is 0% due to the abolition of industrial tariffs. VAT is calculated on the CIF value (e.g., CHF 500 + shipping/insurance) at 8.1%.
Scenario 2: Low-Value Shipment (Value CHF 50, Standard VAT Rate): If the CIF value is CHF 50, the calculated VAT is CHF 50 x 8.1% = CHF 4.05. Since CHF 4.05 is less than the CHF 5 VAT de minimis, no import VAT is charged.
Scenario 3: Agricultural Goods (Dutiable): Duty is calculated based on the net weight (e.g., 10 kg) multiplied by the specific weight-based tariff rate (e.g., CHF 1.50/kg). VAT is calculated on the CIF value at the applicable rate (e.g., 2.6% for foodstuffs).
Assuming all goods are duty-free: While industrial goods are 0% duty, agricultural products and certain other goods remain subject to weight-based duties.
Confusing the VAT de minimis thresholds: The CHF 62 threshold applies to standard rate goods (8.1%), while the CHF 200 threshold applies to reduced rate goods (2.6%).
Ignoring the e-commerce registration rule: Foreign sellers must register with the Federal Tax Administration (FTA) if their annual turnover from low-value shipments to Switzerland exceeds CHF 100,000.
The most significant special rule is the Abolition of Industrial Tariffs (effective January 1, 2024), which sets the duty rate to 0% for most manufactured goods, simplifying the 'how import duty is calculated in Switzerland' query for many businesses. Furthermore, the e-commerce mail-order regulation requires foreign companies to register for Swiss VAT if their annual sales of low-value goods (where the VAT per shipment is less than CHF 5) to Switzerland exceed CHF 100,000 (Swiss Franc). From 2025, new deemed supplier rules for online marketplaces are also in effect, shifting the VAT collection responsibility to the platform in many cases.
The import tax (VAT) calculation is based on the CIF value (Cost, Insurance, Freight) of the shipment, plus any applicable customs duties, multiplied by the Swiss VAT rate (8.1% Standard or 2.6% Reduced).
For most industrial goods, the duty rate is 0% regardless of value, due to the abolition of industrial tariffs. For VAT, the de minimis is a tax amount of CHF 5, which corresponds to a shipment value of CHF 62 (Standard Rate) or CHF 200 (Reduced Rate).
The Swiss customs tariff number is an 8-digit code, based on the international 6-digit HS code. For certain goods, an additional three-digit statistical key is used, resulting in an 11-digit code.
Commercial customs declarations are primarily handled electronically via the e-dec system, with the official tariff data maintained in the Tares system. Private individuals can use the QuickZoll app.