As the name suggests, the purpose of duty-free arrangements is to exempt goods from customs duties at the time of import assessment. In some cases VAT may still be payable, however.
For information about origin and free trade, visit:
Free trade agreements, origin.
Tax- and duty-free movement of goods
The Value Added Tax Act (SR 641.20; Art. 53 → available in German, French and Italian) sets out the conditions under which the importation of certain goods is exempt from VAT.
Tax- and duty-free signifies that customs duties and other taxes are not payable on those goods and nor is VAT. Commercial samples, for example, fall into this category. For further information, go to the following links: