Food intended for holiday camps is considered to be commercial goods and has to be assessed and taxed accordingly.
However, simplified import arrangements apply to food supplies for holiday camps that are organised and run by foreign schools, sports associations, cultural associations, interest groups, etc. for foreign participants. The food supplies are assessed according to the customs tariffs for tourist traffic. Nonetheless, they remain fully subject to customs duty and VAT. The tax-free limit and the duty-free allowances are not granted.
The food supplies must be carried by the camp participants at the time of entry into Switzerland, and may not exceed amounts commensurate with the number of participants and the duration of the camp. The above simplifications for food supplies will also be granted if the supplies are imported separately (e.g. in a separate vehicle).
