Purchase Allowance and Import Limits

When you return from abroad or enter Switzerland, goods up to a total value of 300 CHF may be imported VAT-free (tax-free limit), provided they are intended for your personal use or as gifts. Foodstuffs, tobacco products, alcoholic beverages, household pets and repairs or maintenance work carried out abroad on your own private vehicle are also included in the tax-free limit. The tax-free limit can be taken into account only once per person per day. It applies also for children, so a family of 4 has potentially a limit of 1200 CHF. Note that full tax will be applied on goods which are not separable and are over the allowance limit (e.g. Television).

What happens if the value of the goods exceeds 300 CHF?

If the total value exceeds 300 CHF, you must pay value added tax on the entire value of the goods imported. Example: The total value is 800 CHF. The threshold of 300 CHF is exceeded. The value added tax calculation is therefore based on 800 CHF.

You can get detailed information on what is allowed to be imported and the duty free limits here.

Posted in .