Please note: If the so-called duty-free allowances for alcoholic beverages, tobacco products and certain foodstuffs are exceeded, you must pay customs duty in any case. Further information.
Tip: Our QuickZoll app helps you to calculate possible taxes and duties in tourist traffic.
What happens if the value of the goods exceeds CHF 300?
If the total value exceeds CHF 300, you must pay value added tax on the entire value of the goods imported. Further information
Example: The total value is CHF 800. The threshold of CHF 300 is exceeded. The value added tax calculation is therefore based on CHF 800.
Please note that certain goods (e.g. counterfeits, weapons and certain plants, animals, animal products and goods subject to species protection) may also be subject to import bans or to specific restrictions. Further information.
Examples regarding application of the tax-free limit for individuals
Application of the tax-free limit for several people travelling together
One person can submit a joint customs declaration for several people travelling together (e.g. relatives, friends or acquaintances). The person making the declaration thus assumes responsibility for the customs declaration. She or he must therefore pay any duties and taxes due and incurs criminal law liability in the event of undeclared goods being found and criminal proceedings being initiated subsequently.
Please note: If the total value of all of the goods being carried exceeds the sum of the tax-free limits of the people travelling together, the person making the declaration is not entitled to the tax-free limit.
Individual items worth more than CHF 300 are always subject to VAT also when carried by several people.
Examples of how the tax-free limit is applied for several people submitting one customs declaration