Swiss customs costs 2026: calculation and declaration

A young Geneva Sàrl (limited liability company) orders 120 kg of small interior furnishings from a German supplier for CHF 3,000. The carrier presents a customs clearance invoice of several hundred francs, although the amount had not been anticipated. This scenario is common after the creation of an SA or a Sàrl, when the first consignment arrives.

Here is the order-of-magnitude calculation. Import VAT: 8.1% on the value of the goods, customs duties included, i.e. approximately CHF 243 on CHF 3,000. Customs duty: calculated on gross weight according to the customs tariff number, and therefore variable depending on the category. For illustrative purposes only, a rate of CHF 0.50 per 100 kg would give CHF 0.60 for 120 kg. The carrier's or La Poste's handling fees are added. Rates and thresholds change: check them on the FOCBS website before each order.

Action to take: take your latest supplier invoice and note the gross weight, the value and the country of origin. These three data points determine the whole calculation.

When importing into Switzerland, two levies accumulate: import VAT and, depending on the goods, customs duty. They fall within the remit of the Confederation and are collected by the Federal Office for Customs and Border Security (FOCBS).

Import VAT applies at the standard rate of 8.1% or the reduced rate of 2.6% (foodstuffs, books and medicines, in particular). It is calculated on the value of the goods, customs duties included. Swiss customs duties, for their part, are calculated on the gross weight, packaging included, and not on the value: 100 kg of furniture does not cost the same to clear as 100 kg of clothing.

A de minimis rule exists: VAT is not levied where the tax due is less than CHF 5. For low-value consignments, the FOCBS applies specific rules (a CHF 150 threshold for certain imports), detailed on its official website. Confirm the regime applicable to your consignment before ordering.

Action to take: in your cost table, separate three distinct lines: customs duty, import VAT, freight forwarder's fees. You thus avoid confusing what is owed to the State with what is invoiced by the service provider.

The customs tariff number is an eight-digit code that designates the nature of the goods. It determines the rate of customs duty and any prohibitions or restrictions. Incorrect classification leads to an erroneous calculation, and therefore to a reassessment or a fine.

To find it, use the FOCBS search tool for the Swiss customs tariff (Tares), or ask your supplier for the code, which they already use for their own exports. Check the exact description of the goods: material, use, composition.

The free trade agreement between Switzerland and the EU abolishes customs duties on most industrial products of European origin. To benefit from it, proof of origin is required: an EUR.1 certificate, or a declaration of origin made out by the supplier on the invoice. Without this document, the ordinary customs duty is levied. The precise rules, in particular the value thresholds for the simplified declaration of origin, are published by the FOCBS.

Action to take: before ordering, ask your supplier for the customs tariff number and the declaration of origin on the commercial invoice.

Passar is the FOCBS's IT system for customs clearance. It is gradually replacing the former tools and allows an import declaration to be filed online. This level falls within the remit of the Confederation: it is the Confederation that records your declaration and issues the assessment decision.

The steps are as follows. Open a customer account with the FOCBS and obtain a business identification number (IDE/UID) if you do not already have one. Prepare the commercial invoice, the transport document and the proof of origin. File the declaration in Passar, or appoint a freight forwarder who does so on your behalf for a fee. Observe the deadlines indicated by the FOCBS: the declaration must be made when the goods arrive at the border.

For an occasional consignment, using a freight forwarder or La Poste is often more economical than opening an account. For regular imports, a Passar account reduces intermediary fees.

Action to take: assess the number of imports planned over twelve months. Beyond a few consignments, plan to open a Passar account.

Source: Federal Act on Value Added Tax (VATA), art. 10 — fedlex.admin.ch; FOCBS (Passar, Tares) — bazg.admin.ch

This level falls within your accounting, not customs. If your company is subject to VAT, the VAT paid on import is deductible as input tax in your VAT return.

VAT liability is mandatory from CHF 100,000 of annual turnover generated in Switzerland (art. 10 of the Federal VAT Act). Below that, it is optional. If you are not VAT-registered, import VAT remains a definitive cost.

The supporting document is not the supplier's invoice, but the import assessment decision issued by the FOCBS, which states the amount of VAT. Without this document, the deduction may be refused during an audit by the Federal Tax Administration.

In accounting terms, import VAT is recorded as a debit in an input tax account, not in the purchase cost of the goods. On a CHF 3,000 purchase, the CHF 243 of VAT is recovered in the next return, whereas the customs duty remains an operating expense.

Action to take: file each assessment decision with the corresponding invoice and create a dedicated line in your chart of accounts.

For private individuals, allowances exist for goods brought back from trips. They are set by the FOCBS (amount per person and per day, limited quantities for alcohol and tobacco). Check the values currently in force on the official website before travelling, as they are liable to change.

If you buy in France, two distinct procedures follow one another. French VAT may be refunded on export, through the tax refund procedure (taxfree), provided that the merchant issues the slip and customs validates it. The goods must then be presented at the Swiss customs office, where Swiss VAT and any duties are due above the allowance.

The subject of the border zone and the Bardonnex crossing calls for particular caution: opening hours, slip validation formalities and the applicable regime vary depending on the crossing point. Confirm them directly with the FOCBS or the customs office concerned before travelling.

A clarification of scope: the imputed rental value and its abolition fall under housing tax, not customs. They have no connection with imports.

Action to take: keep the validated tax refund slip and the till receipt, and spontaneously declare any goods exceeding the allowance.

The FOCBS issues an assessment decision, payable within a period set by the decision itself, generally 30 days. Depending on your payment method (deposit account, payment slip, or advance by the freight forwarder), payment may be made earlier.

The retention obligations distinguish two levels. On the customs side, the FOCBS may rectify an assessment for several years, the limitation period for the right to levy being five years under the Customs Act (LD). On the company side, the accounting records and their supporting documents must be kept for ten years, in accordance with the Code of Obligations (art. 958f) and the VAT Act (art. 70).

A good import file includes: the commercial invoice, the transport document, the proof of origin, the assessment decision, the proof of payment and the accounting entry. Archived in digital form and filed by date, it makes it possible to respond quickly to an audit.

Action to take: create one file per import, named with the date and the number of the assessment decision.

The following errors are the most frequent and all have a measurable cost:

• Confusing value and weight: Swiss customs duty is calculated on gross weight. Budgeting on value alone distorts the estimate.

• Failing to declare purchases made in the border zone: evasion of duties is punished by a fine that may reach several times the amount evaded, in addition to the duties owed.

• Not having proof of origin: the ordinary customs duty then applies, even if the goods are of European origin.

• Not deducting import VAT: a VAT-registered business that forgets the deduction bears an unnecessary cost. The deduction is only possible with the assessment decision.

• Choosing the wrong tariff number: the reassessment of duties is accompanied by interest and, depending on the case, a fine.

• Making an inaccurate declaration: the risk depends on intent and on the amount; a spontaneous rectification before an audit is generally treated more favourably.

Action to take: have your first declaration reviewed by a professional before the next one.

Four points to validate before placing an order:

• Customs tariff number: obtained and verified in Tares, with the rate of customs duty on gross weight.

• Proof of origin: EUR.1 or declaration of origin on the invoice, requested from the supplier.

• Passar account: opened if imports are regular, or freight forwarder appointed for a one-off consignment.

• Accounting entry: input tax account provided for import VAT, and assessment decision archived.

Our fiduciary firm supports Geneva companies in setting up this process, from the creation of the Sàrl or SA through to the VAT return. To explore the subject further, see our guide on customs duties in Switzerland on import. The rates, allowances and thresholds cited change: verify them with the FOCBS before making any decision.