Value added tax (VAT): CHF 300 tax-free limit

How much VAT do I have to pay? What applies if several people are travelling together? Here you will find the regulations on VAT when entering Switzerland, as well as example calculations.

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When you return from abroad or enter Switzerland, goods up to a total value of CHF 300 may be imported VAT-free (tax-free limit), provided they are intended for your personal use or as gifts.

Summary of key points:

  • The tax-free limit can be claimed only once per person and per day. It applies also for children.
  • Goods that are not intended for your personal use or as gifts are subject to VAT. The tax-free limit is not granted.
  • The value after deduction of foreign value added tax is decisive, provided this is indicated on the receipt/invoice.
  • Price or value indications in foreign currencies are converted into Swiss francs. You can find the exchange rates here.
  • If the total value exceeds CHF 300, you must pay VAT on the total value of the imported goods.
  • Individual items worth more than CHF 300 are always subject to VAT.
  • To calculate the amount of VAT, we recommend our QuickZoll app. You can use it to calculate the import costs in tourist traffic in advance or declare your goods directly and pay any tax and duties due.
  • For customs clearance at a border crossing point, showing a receipt or other proof of value (e.g. for online purchases) facilitates the process.
  • Different regulations apply to goods that are ordered abroad (e.g. online) and delivered to you by post or courier service. More information: Online shopping.

Which goods are taken into account?

In principle, all goods carried are taken into account for the granting of the tax-free limit, including duty-free foodstuffs, tobacco products, alcoholic beverages, household pets and repairs or maintenance work carried out abroad on your own private vehicle.

The value of personal effects, travelling provisions and fuel for your vehicle is not included.

Please note: In addition to VAT, you must pay customs duties if the goods you are carrying exceed the duty-free allowances for alcohol, tobacco products and certain foodstuffs.

VAT rates

VAT is 7.7%. A reduced rate of 2.5% applies for certain goods (e.g. foodstuffs, including non-alcoholic beverages, books, magazines and medicines).

It is calculated on the amount you paid for the goods. The basis for this is the invoice, receipt or purchase contract. Otherwise, the market value is taxed, e.g. in the case of gifts. The market value refers to the sum a third party would have had to pay to buy the item. More information on the assessment basis can be found here: Value added tax.

How to calculate the amount of VAT

The easiest way to calculate possible VAT is to use our QuickZoll app. Enter the number of people and the goods you are carrying. You can also use the app to declare and pay any tax and duties directly.

If the total value exceeds CHF 300, you must pay VAT on the total value of the imported goods. Example: The total value is CHF 800. The threshold of CHF 300 is exceeded. The VAT calculation is therefore based on CHF 800.

Examples of how VAT is calculated

Examples of how the tax-free limit is applied for individuals

How the tax-free limit is applied when several individuals travel together

How to obtain a refund of foreign VAT

When you bring goods purchased abroad into Switzerland, you often have the option of having the foreign VAT refunded. More information: Refund of foreign VAT.

VAT when shopping online

Further info

Customs Info - Clearing Swiss Customs without Delay (PDF, 1 MB, 01.01.2021)With this brochure, we wish to help make your passage through Swiss Customs a smooth one. Are you familiar with our QuickZoll app?

You will find questions and answers about the coronavirus at www.ch.ch (in German, French or Italian).

https://www.ezv.admin.ch/content/ezv/en/home/information-individuals/travel-and-purchases--allowances-and-duty-free-limit/importation-into-switzerland/value-of-goods-up-to-chf-300--free-of-vat.html