Goods intended for permanent import into Swiss territory must be presented to a Swiss customs office and declared for customs clearance. In addition to the correctly completed import declaration, escort documents (invoices, potential proofs of origin, permits / certificates, etc.) must be submitted. Goods, coming from states with a free trade agreement in force or from developing countries, can generally be imported duty-free or at a reduced rate of duty.

In order to benefit from preferential import it is mandatory to present a valid proof of origin and to request preferential treatment in the customs declaration. ( PREFERENTIAL ARRANGEMENT ).

The imposition of marketable goods is only possible at certain customs offices and during office hours.

Customs duties vary according to the type, material, state, use and weight of the goods. These are determined with the help of the calculation basis (generally the gross weight). The status and weight of the goods at the time of the customs declaration are fundamental for the calculation of duties. The actual gross weight (including packaging) may vary significantly from the weight indicated on the delivery note. For reasons of an economic and administrative nature, customs duties up to CHF 5.- are not collected.

In addition to any import duty, the goods are subject to value added tax (VAT) . Additional taxes are also payable for specified materials: incentive taxes (VOC, CO2), tobacco tax, beer tax, mineral oil tax and so on. The tariff, the updated duty rates, information relating to other taxes, as well as information on prohibitions, restrictions and obligations are available in the electronic customs tariff section at www.tares.ch .