Transit allowances and limits

Personal goods which are liable to duty and are destined for transit through Switzerland must be declared upon entry (see also Duty-free imports in tourist traffic). Please note that the transit of certain goods is prohibited or allowed only with permits (e.g. weapons, goods that are subject to species protection or counterfeits); see also Restrictions.

Personal goods worth less than CHF 5,000

When personal with a total value not exceeding CHF 5,000 are transported through Switzerland, customs clearance generally occurs informally at the border. This does not apply for alcoholic beverages, tobacco goods and foodstuffs which are liable to duty. When it is suspected that the goods will not be re-exported, the customs office may require a deposit even for goods worth a total of less than CHF 5,000.

Deposit for personal goods worth more than CHF 5,000

When entering Switzerland, a transit receipt is issued for alcoholic beverages, tobacco goods and foodstuffs which are liable to duty as well as for personal goods worth more than CHF 5,000.

You need to pay a deposit, which is refunded by the customs office of exit if all of the goods are re-exported. The deposit amounts to approximately 10% of the value of the goods. If the deposit is paid in cash (CHF, EUR, USD, GBP), it will always be refunded in Swiss francs. It can also be paid by credit card; the sum is credited to the same credit card upon re-exportation.

Opening hours and addresses

ou must leave Switzerland via a manned border crossing in order for the exportation of the goods to be confirmed. The deposit can be refunded only during clearance times. Opening hours and addresses.

Note:
You leave the EU Customs Union when transiting through Switzerland. To ensure unproblematic exportation and re-importation into the EU, contact all relevant customs administrations beforehand:

Germany: www.zoll.de 
France: www.douane.gouv.fr 
Italy: www.agenziadogane.it 
Austria: www.bmf.gv.at/zoll 
Other countries: WCO - National customs websites

https://www.ezv.admin.ch/content/ezv/en/home/information-individuals/travel-and-purchases--allowances-and-duty-free-limit/transit-through-switzerland/transit-allowances-and-limits.html