Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Switzerland Either by a private individual or a commercial entity.
The valuation method is CIFD:
- Import dutyA tax charged on certain goods which are brought into a coun... 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.
- Along with Import dutyA tax charged on certain goods which are brought into a coun..., import goods are also subject to excise duty.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Switzerland :
| Duty Rates | Average Duty Rate | Sales Tax(GST) or VAT | Threshold on goods |
|---|---|---|---|
| Varies based on weight and productThe result of a manufacturing or natural process (such as fo... | varies | ST=2.5% to 8% VAT = ST * (CIF + Duty) |
No duty if the duty payable won’t exceed CHF5.00 and No VAT if the VAT payable does not exceed CHF5.00. |
NOTE
- The customs dutyA tax which must be paid on imported, and sometimes exported... is calculated on the gross weight of imported goods, where category-specific weight rates apply. Products like alcoholic drinks, tobacco products, food, and textiles are typical categories of higher duty rates.
- Switzerland has unique way of calculating duty rates i.e. based on productThe result of a manufacturing or natural process (such as fo... 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 imported free of duty.
- Some products such as food products,non-alcoholic beverages, books, magazines, pharmaceuticalRelating to or engaged in the process of making and selling ... products are subject to sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... of 2.5%.
Extra taxes and customs fees while importing
In Switzerland, various excise taxes are levied. To name a few, the following excise taxes are levied at the federal level:
- VAT (see above)
- Petroleum taxA fee imposed by a government on personal or corporate incom...
- Performance-related Heavy Vehicle Fee
- National road taxA fee imposed by a government on personal or corporate incom... (motorway taxA fee imposed by a government on personal or corporate incom... sticker)
- Beer excise taxA fee imposed by a government on personal or corporate incom.../Tax on alcohol
- Tobacco excise taxA fee imposed by a government on personal or corporate incom...
Please refer detailed information of excise duty for European counries here