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Importing into Switzerland

How a parcel to Switzerland is taxed: import VAT at 8.1% or 2.6% unless the tax is CHF 5 or less, no duty on industrial goods, rules for sellers and platforms.

Updated · 7 official sources

A parcel to a consumer in Switzerland pays Swiss import VAT at 8.1%, or 2.6% for goods on the reduced rate, unless the tax on it comes to CHF 5 or less, and industrial goods have paid no customs duty since 1 January 2024. A foreign seller or platform whose small-consignment sales reach CHF 100,000 a year must register for Swiss VAT and charge it at checkout instead.

Rules as of 30 October 2026.

What does a parcel to Switzerland pay?#

A parcel sent to Switzerland pays Swiss import VAT whenever the tax on it is more than CHF 5, and customs duty only on agricultural products and food. Switzerland isn't in the EU, so EU rules such as the €3 duty, IOSS and the EU handling fee don't apply there.

Charge When it applies Amount
Import VAT When the tax on the consignment is more than CHF 5 8.1% standard, 2.6% reduced (food, medicines, books, newspapers), 3.8% for accommodation
Customs duty on industrial goods Goods in tariff chapters 25 to 97, except some agricultural products in chapters 35 and 38 None since 1 January 2024
Customs duty on other goods Agricultural products and food The Swiss tariff rate

Import VAT in Switzerland

Country Tax Standard rate Since Official source
Switzerland VAT 8.1% estv.admin.ch

border.bot live data from each country's official publications, updated 2026-10-11

Liechtenstein applies the Swiss customs tariff. Switzerland's import rules page has the details, and the landed cost calculator works out VAT and any duty for a Swiss address.

How is Swiss import VAT calculated?#

Swiss import VAT is charged on the price paid for the goods plus the costs of transporting them to their destination in Switzerland, plus any duties and charges due abroad or on import, and the result is then multiplied by the VAT rate. When the tax works out at CHF 5 or less, it isn't collected at all.

At 8.1% the tax stays at or under CHF 5 while goods and shipping together come to about CHF 61.70 or less; at 2.6% the line sits at about CHF 192.30. A CHF 50 phone case with CHF 10 shipping has a tax base of CHF 60 and tax of CHF 4.86, so nothing is collected. A CHF 80 jacket with CHF 10 shipping has a base of CHF 90 and tax of CHF 7.29, which is collected from the buyer on import. Neither pays duty, since both are industrial goods.

When does a foreign seller have to register for Swiss VAT?#

A seller outside Switzerland that ships goods there from abroad must register for Swiss VAT once it makes at least CHF 100,000 a year of sales in small consignments, the ones whose tax is CHF 5 or less. This mail-order rule has applied since 1 January 2019, and once registered the seller charges Swiss VAT at checkout on every parcel, small or not.

The registered seller imports the goods in its own name, so the buyer isn't charged import VAT again, and it puts its name and Swiss VAT number on the label and a VAT invoice with the parcel. The low-value imports guide covers when liability starts, what goes on the label and what happens if sales drop below the threshold.

How are marketplaces taxed in Switzerland?#

Since 1 January 2025, a platform that brings sellers and buyers together for a sale on the platform is treated as the supplier of the goods to the buyer, so it charges and pays Swiss VAT instead of the seller. A foreign platform falls under this once its small-consignment sales into Switzerland reach CHF 100,000 a year.

A registered platform then declares and pays VAT on all the goods it sells into Switzerland. Platforms that only process payments, advertise or redirect buyers aren't treated as the supplier. The deemed supplier guide explains the rule and what it means for sellers on a platform.

What else does a seller shipping to Switzerland need?#

A seller shipping to Switzerland needs accurate safety and security data for each parcel and a plan for VAT. Swiss customs is the Federal Office for Customs and Border Security (BAZG), and Switzerland takes part in the EU's ICS2 advance cargo system, so carriers file the same HS code and description data before arrival.

The ICS2 guide covers the data carriers need, and the HS code classifier finds the codes.

Switzerland guides#

Common questions#

Is there a de minimis for imports into Switzerland?#

Switzerland doesn't collect import VAT when the tax on a consignment is CHF 5 or less, which at the standard 8.1% rate means goods and shipping of about CHF 61.70 or less. Industrial goods pay no customs duty at any value.

Does EU IOSS work for Switzerland?#

No. Switzerland isn't in the EU or its VAT system, so an EU IOSS number has no effect there. A seller collects Swiss VAT at checkout only by registering for Swiss VAT.

Do I need to register for Swiss VAT to sell online to Switzerland?#

Yes, once your sales of small consignments, those with tax of CHF 5 or less, reach CHF 100,000 a year. Below that, buyers pay import VAT on delivery when it is due, and you can register voluntarily.

Sources#