All consignments from abroad are announced to traditions for evaluation (traditions approval and repayment of duties).
This is carried out by the carrier, e.g in the case of parcels and letters. DHL, UPS, Swiss Post, etc., making use of the details supplied by the transmitter while preparing the traditions declaration. The sender must definitely provide an entire and accurate description regarding the articles regarding the item that is postal.
The customs statement types the cornerstone when it comes to assortment of duties and fees (traditions duties, value added tax, etc.).
The traditions duties are usually determined in line with the weight that asian women is grossincluding packaging), and generally are often not as much as CHF 1 per kilo. Specially alcohol consumption, tobacco items, foodstuffs, textiles and jewelry products are topic to raised customs duties and/or other high duties ( e.g. alcohol taxation or spirits taxation). The customs that are current per tariff going are available in the Electronic Customs Tariff – Tares: www.tares.ch.
For administrative reasons, traditions duties under CHF 5 aren’t levied.
Value included taxation (importation income tax)
Value included taxation quantities to 7,7percent for the assessment foundation. a diminished price of 2.5% pertains for several items ( e.g. foodstuff, publications, mags and medicines). Details are located in Article 25 regarding the VAT Act.
Tax amounts of as much as 5 francs that are swiss maybe perhaps maybe not levied. This taxation quantity corresponds towards the evaluation foundation of CHF 65 during the 7,7% VAT rate or CHF 200 in the 2.5% VAT price.
The evaluation foundation generally comprises the consideration taken care of the things under consideration. This is applicable additionally for things bought online. The contract or invoice of sale types the cornerstone. In some instances, industry value is taken into consideration, e.g. when it comes to something special. The marketplace value corresponds towards the amount that another customer might have needed to pay money for the product.
All expenses as much as the location in Switzerland ( e.g. postal service that is forwarding along with import duties ( e.g. traditions duties) are put into the evaluation foundation.
Foreign VAT is certainly not the main calculation foundation, offered it’s shown individually regarding the contract or invoice of sale by the provider.
Value details in foreign exchange are converted into Swiss francs making use of the trade price (forex sell price) noted on the past trading time prior to the import income tax liability arises, generally speaking the preceding day, change prices (sell).
If value details aren’t supplied or if perhaps there is certainly question regarding the value information, we are able to calculate the worthiness of this items.
Unique conditions make an application for the re-importation of products upon which traditions responsibility is compensated processing that is following.
Products purchased online are subject to duties and taxation according to the basic laws.
Unique import regulations (non-customs legislative instruments)
The importation of specific items is fixed or feasible just with authorisation, and complete import bans are also relevant when it comes to some services and products. The next products in specific are susceptible to limitations or bans ( perhaps perhaps perhaps not an exhaustive list):
- Weapons (e.g. fire hands, knives, electric surprise instruments, tear fuel aerosols, truncheons, etc.)
- Radar caution products
- Narcotics and medicines containing narcotics
- Medicines, doping substances (see Swissmedic)
- Items containing depictions of violence or pornography
- Pirated products
- Counterfeited trademarks and designer articles
- Cultural home
- Direct imports of animals and animal items from non-EU nations, in addition to pets, animal items and flowers prior to CITES types protection
Claiming a reimbursement of foreign value added tax
We can’t refund your international VAT.
Kindly contact the supplier that is foreign any concerns on claiming a reimbursement of international value added income tax. The provider alone can refund the value that is foreign taxation or bill you directly without value added taxation. The supplier’s own taxation authority can offer information about our
International traditions administrations
Our company is unable to give you any given info on international laws. Please direct your question towards the customs that are foreign.
Reimbursement of import duties and income tax as a result of re-exportation
Info on this could be present in book no. 18.86; Publications.
Free trade agreements / customs preference
Initial products from nations with which Switzerland has concluded a trade that is free or from developing nations can often be brought in duty-free or at reduced prices (traditions choice). The decrease is detailed for every single nation into the Electronic Customs Tariff http://www.tares.ch/. Legitimate evidence of origin is mandatory when it comes to importation of so-called items of preferential beginning. Concerns regarding the issuing of certificates of beginning needs to be addressed towards the authorities regarding the exporting country.
Customs clearance costs
Courier businesses and Post that is swiss levy costs for their solutions related to traditions approval. These traditions approval expenses change from one business to another location. They generally are called as “traditions approval expenses”, but Swiss Customs doesn’t have impact on it. When you yourself have any concerns on traditions approval costs, be sure to contact the corresponding business straight.