Examples of application of the duty-free limit for several people belonging to one household

Two people living together import the following goods (each case to be considered separately):

  1. An indivisible item worth CHF 320 (e.g. piece of furniture, dress, watch, set) 
    ⇒ The duty-free limit is exceeded. Value added tax must be paid on the item.

  2. Two items worth CHF 220 each 
    ⇒ The duty-free limit can be claimed for both items, i.e. they can be imported free of value added tax.

  3. Three items worth CHF 220 each 
    ⇒ The duty-free limit can be claimed by one person for one item. The duty-free limit for the second person is exceeded. Value added tax must be paid on the two remaining items worth a total of CHF 440.

  4. Bags of grocery shopping that do not exceed the applicable maximum allowances, worth a total of CHF 1,000
    ⇒ The duty-free limit can be claimed by one person for CHF 300. The duty-free limit for the second person is exceeded. Duty is payable on groceries worth CHF 700.

Three people living together import the following goods (each case to be considered separately):

  1. An indivisible item worth CHF 320 (e.g. piece of furniture, dress, watch, set) 
    ⇒ The duty-free limit is exceeded. Value added tax must be paid on the item.

  2. Three items worth CHF 220 each
    ⇒ The duty-free limit can be claimed for all three items, i.e. they can be imported free of value added tax.

  3. Four items worth CHF 220 each
    ⇒ The duty-free limit can be claimed by two people for two items. The duty-free limit for the third person is exceeded. Value added tax must be paid on the two remaining items worth a total of CHF 440.

  4. Bags of grocery shopping that do not exceed the applicable maximum allowances, worth a total of CHF 1,000
    ⇒ The duty-free limit can be claimed by two people for CHF 300 each. The duty-free limit for the third person is exceeded. Duty is payable on groceries worth CHF 400.
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