border.bot

Switzerland: import VAT and de minimis

Last updated

Key facts

Currency
Swiss Franc (CHF)
Import VAT/GST
VAT 8.1%
De minimis
No duty up to CHF 0; tax always charged
Customs tariff
Own national tariff

Summary

Switzerland charges VAT on imports at a standard rate of 8.1%. Since 1 January 2024, consignments with a customs value of up to CHF 0 pay no customs duty. Switzerland has its own customs tariff, which Liechtenstein also applies. Switzerland uses the Swiss franc (CHF).

Currency and customs tariff

Switzerland uses the Swiss franc (CHF).

Switzerland has its own customs tariff, which Liechtenstein also applies.

Import VAT and other taxes in Switzerland

Switzerland charges VAT on imports at a standard rate of 8.1%.

De minimis in Switzerland

Since 1 January 2024, consignments with a customs value of up to CHF 0 pay no customs duty. Import tax is charged whatever the value.

What changed recently

The newest release on this page, the de minimis thresholds for Switzerland, went live on border.bot on 13 October 2026.

Frequently asked questions

What currency does Switzerland use for customs?

Switzerland uses the Swiss franc (CHF). Its de minimis thresholds are stated in CHF.

What is the VAT rate on imports into Switzerland?

Switzerland charges VAT on imports at a standard rate of 8.1%.

What is the de minimis threshold in Switzerland?

Since 1 January 2024, consignments with a customs value of up to CHF 0 pay no customs duty. Import tax is charged whatever the value.

Which customs tariff does Switzerland use?

Switzerland has its own customs tariff, which Liechtenstein also applies.

Sources and updates

The import taxes for Switzerland come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.

The de minimis thresholds for Switzerland come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

This page as Markdown or JSON.