All consignments from abroad are announced to traditions for evaluation (traditions clearance 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., utilizing the details given by the transmitter while preparing the traditions statement. The transmitter must definitely provide a total 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.).
Traditions duties
The traditions duties are usually determined based on the weight that is grossincluding packaging), and therefore are often lower than CHF 1 per kilo. Particularly alcohol based drinks, tobacco products, foodstuffs, textiles and jewelry products are subject to raised customs duties and/or other high duties ( ag e.g. alcohol taxation or spirits taxation). The present traditions prices per tariff heading 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 evaluation foundation. a rate that is reduced of% relates for several items ( ag e.g. foodstuff, publications, magazines and medicines). Details are located in Article 25 for the VAT Act.
Tax amounts of as much as 5 Swiss francs are perhaps perhaps not levied. This taxation quantity corresponds into the evaluation foundation of CHF 65 in the 7,7% VAT price or CHF 200 during the 2.5% VAT price.
The evaluation foundation generally comprises the consideration covered those items at issue. This is applicable additionally for products bought online. The contract or invoice of purchase kinds the cornerstone. The market value is taken into account, e.g. in the case of a gift in certain cases. Industry value corresponds to your amount that another customer could have needed to pay money for the product.
All expenses as much as the location in Switzerland ( e.g. postal forwarding solution) along with import duties ( ag e.g. traditions duties) are included with the evaluation foundation asian singles.
Foreign VAT is certainly not area of the calculation basis, offered it really is shown separately regarding the invoice or agreement of sale because of the provider.
Value details in foreign exchange are changed into Swiss francs utilising the trade price (forex sell price) noted on the past trading time prior to the import taxation liability arises, generally speaking the preceding day, change prices (sell).
If value details are not supplied or if perhaps there was question regarding the value information, we are able to calculate the worthiness of this products.
Unique conditions
Unique conditions make an application for the re-importation of products on which traditions duty happens to be compensated processing that is following.
Products purchased online are subject to duties and income tax relative to the basic laws.
Unique import laws (non-customs legislative instruments)
The importation of particular products is fixed or feasible just with authorisation, and complete import bans are also relevant when it comes to some services and products. The next items in specific are at the mercy of limitations or bans ( perhaps maybe 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 pets and animal items from non-EU nations, along with animals, animal items and flowers relative to CITES species protection
Claiming a refund of foreign value added tax
We can’t refund your international VAT.
Kindly contact the foreign provider for any queries on claiming a reimbursement of international value included taxation. The provider alone can refund the international value added tax or bill you straight without value added taxation. The supplier’s own income tax authority can offer information about our
International traditions administrations
Our company is unable to give you any info on international regulations. Please direct your question to your international traditions authority.
Refund of import duties and taxation because of re-exportation
All about this could be present in book no. 18.86; Publications.
Free trade agreements / customs preference
Initial products from nations with which Switzerland has determined a totally free trade contract or from developing nations usually can be brought in duty-free or at reduced prices (traditions choice). The decrease is detailed for every single national nation within the Electronic Customs Tariff http://www.tares.ch/. Valid evidence of beginning is mandatory when it comes to importation of so-called products of preferential beginning. Questions regarding the issuing of certificates of beginning needs to be addressed towards the authorities regarding the exporting country.
Customs clearance costs
Courier companies and Swiss Post levy various costs for their solutions connected with customs approval. These customs approval costs change from one business to a higher. Often they are called as «traditions clearance expenses», but Swiss Customs does not have any impact in it. When you have any concerns on traditions approval expenses, be sure to contact the company that is corresponding.