Customs Duty Calculator

Liechtenstein – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Liechtenstein Either by a private individual or a commercial entity.

The valuation method is CIFD:

  • Import duty is calculated based on weight.
  • Import goods are also subjected to VAT which is calculated on cost of goods, insurance, freight and any applicable duty.
  • Some products might be subjected to excise duty.

Below is the Duty and Sales tax for Liechtenstein :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
Varies based on weight and product varies ST=2.5% to 8%
VAT = ST * (CIF + Duty)
No duty if the duty payable cost won’t exceed CHF5.00 and No VAT if the VAT payable does not exceed CHF5.00.


  • The tariffs and duties depend on various specific attributes of the products and are listed on comprehensive tariffs and duties lists. Therefore, the specific tariffs and duties must be checked for every case individually.
  • Liechtenstein has unique way of calculating duty rates i.e. based on product and weight. For example, sports shoes have a duty rate of CHF206.00 per 100 kg, and a cotton dress has a duty rate of CHF171.00 per 100 kg.
  • Some goods like books and electronic products like laptops can be exempt from duty.
  • Some products such as food products,nonalcoholic beverages are subject to less VAT which is 2.5%.

Several excise taxes apply in Liechtenstein (e.g. petroleum tax, tobacco tax, car tax, CO2 tax, beer tax, salt tax, taxation of distilled spirits). And please refer detailed information of excise duty for European counries here