Referenzparagraphen für Standardinhalte

Ausfuhr: Zollfreie Einfuhr im Ausland

Ausländische Zollvorschriften

Foreign customs administrations

We are not able to provide you with any information on foreign regulations. Please direct your query to the foreign customs authority.

Begleitdokumente Ausfuhr

Accompanying documents

Present the corresponding accompanying documents with the export customs declaration. The most important accompanying documents are invoices, any proof of origin and authorisations/certificates, official confirmations and analysis certificates.

Depending on the case, freight documents, shipping notes, manifests, weight certificates or assessment instructions are helpful.

Begleitdokumente Einfuhr

Accompanying documents

For customs controlls, present the corresponding accompanying documents with the import customs declaration without being requested to do so. The most important accompanying documents are invoices, any certificates of origin, authorisations/certificates, official confirmations and analysis certificates. Depending on the circumstances, other freight documents such as delivery notes, cargo manifests, weight certificates or assessment instructions may be useful.

Einfuhrsteuer (Mehrwertsteuer)

Value added tax (importation tax)

Value added tax amounts to 8% of the assessment basis. A reduced rate of 2.5% applies for certain goods (e.g. foodstuff, books, magazines and medications). Details can be found in Article 25 of the VAT Act.

Tax amounts of up to 5 Swiss francs are not levied. This tax amount corresponds to the assessment basis of CHF 62 at the 8% VAT rate or CHF 200 at the 2.5% VAT rate.

The assessment basis generally comprises the consideration paid for the items in question. This applies also for items purchased online. The invoice or contract of sale forms the basis. In certain cases, the market value is taken into account, e.g. in the case of a gift. The market value corresponds to the sum that another buyer would have had to pay for the item.

All costs up to the destination in Switzerland (e.g. postal forwarding service) as well as import duties (e.g. customs duties) are added to the assessment basis.

Foreign VAT is not part of the calculation basis, provided it is shown separately on the invoice or contract of sale by the supplier.

Value details in foreign currencies are converted into Swiss francs using the exchange rate (forex sell rate) listed on the last trading day before the import tax liability arises, generally the preceding day, Exchange rates (sell).

If value details are not provided or if there is doubt concerning the value information, we can estimate the value of the goods.

Öffnungszeiten und Adressen Handelswaren

Our opening hours and addresses

Please note the customs office opening hours for the declaration (customs clearance) of merchandise. Declarations can be made from Monday to Friday during clearance hours; some customs offices are also open on Saturday mornings.

The detailed opening hours are available in the list of customs offices.

Öffnungszeiten und Adressen Privatwaren im Reiseverkehr

Our opening hours and addresses

For personal goods in tourist traffic, the largest border crossings are open 24 hours a day, Monday through Sunday, and are staffed by border guards. Special opening hours apply at airports. Numerous small border crossings, however, are open only at certain times, while some are no longer manned at all.

The detailed clearance times can be found in the list of customs offices.

Rückforderung der ausländischen Mehrwertsteuer

Claiming a refund of foreign value added tax

We cannot refund your foreign VAT.

Kindly contact the foreign supplier for any questions on claiming a refund of foreign value added tax. The supplier alone can refund the foreign value added tax or bill you directly without value added tax. The supplier's own tax authority can provide information on this

Strassenabgaben

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