Procedure for appealing against assessments
When you enter Switzerland, or return from abroad, carrying goods for your personal use or intended as gifts with a value which exceeds the duty-free allowances or limit, customs duty and VAT must be paid on the goods in question.
As proof of payment, you will receive:
Do you disagree with the proof of payment?
You can file an appeal if you disagree with the collection of duties and taxes. To do this, write to the competent District Directorate of Customs and enclose the available supporting documents with your letter.