Customs Duty Calculator

Switzerland – 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 Switzerland 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.
  • Along with Import duty, import goods are also subject to excise duty.

Below is the Duty and Sales tax for Switzerland :

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 won’t exceed CHF5.00 and No VAT if the VAT payable does not exceed CHF5.00.


  • The customs duty 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 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 imported free of duty.
  • Some products such as food products,non-alcoholic beverages, books, magazines, pharmaceutical products are subject to sales tax 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 tax
  • Performance-related Heavy Vehicle Fee
  • National road tax (motorway tax sticker)
  • Beer excise tax/Tax on alcohol
  • Tobacco excise tax

Please refer detailed information of excise duty for European counries here