Importing into Switzerland: customs, VAT and process

Which charges apply on import

The cost of importing into Switzerland is made up of several parts. What matters is the product – and therefore the tariff number it is classified under.

Industrial tariffs were abolished on 1 January 2024. This covers goods in chapters 25 to 97 of the tariff, except for some products in chapters 35 and 38. Agricultural products and foodstuffs (mainly chapters 1 to 24) remain dutiable. In Switzerland these duties are generally calculated on gross weight rather than value.

Import VAT: rates and taxable amount

VAT on imported goods is called import tax (Einfuhrsteuer) in Switzerland and is collected by the Federal Office for Customs and Border Security (FOCBS/BAZG). Since 1 January 2024 the standard rate is 8.1 % and the reduced rate 2.6 % – which applies to food, for example.

The taxable amount is the consideration – the price the importer pays – or the market value. All costs up to the place of destination in Switzerland are added if not already included: transport, insurance, packaging, clearance costs and any duties and fees (Art. 54 of the VAT Act).

For VAT-registered businesses, import VAT is usually not a cost: it can generally be reclaimed as input tax. Your company must appear correctly as the importer in the declaration, and you should keep the electronic assessment notice.

The tariff number: the basis of every clearance

Every product is classified under an eight-digit Swiss tariff number. The first six digits correspond to the international Harmonized System (HS). The number determines whether duty applies, which VAT rate is used and whether other regulations must be observed.

The customs office publishes the tariff «Tares» free of charge at tares.ch. In unclear cases you can request binding tariff information by email using form 40.10.

Even if an industrial product is duty-free, a declaration with the correct tariff number is still required. Incorrect classification can lead to back-charges.

The process step by step

A typical import for a business in Switzerland – from purchase to bookkeeping.

1. 01
   Clarify the product and tariff number

   Describe the product precisely (material, use, composition) and find its number in Tares. This tells you whether duty, special levies or permits apply.

2. 02
   Agree delivery terms

   Settle the Incoterms with your supplier: who arranges transport, who pays and who clears customs? This also affects the taxable amount for import VAT.

3. 03
   Prepare documents

   Commercial invoice with description, value, currency and country of origin, plus packing list and transport documents. For agricultural goods, a proof of origin where preferential duty is claimed.

4. 04
   Engage a forwarder or customs broker

   Most companies have a forwarder file the declaration. They submit it electronically to the customs office and coordinate the border crossing.

5. 05
   Declaration and border crossing

   The goods are declared before crossing the border. Once the declaration is accepted and any inspection completed, they are released.

6. 06
   Pay and book the charges

   Duty and import VAT are settled via the customs account (ZAZ) of the importer or forwarder. The electronic assessment notice is your evidence for input tax recovery.

Declarations, Passar and the ZAZ customs account

Customs declarations are electronic. The customs office is moving step by step to its new goods traffic system, Passar: transit and export already run entirely in Passar. For imports, Passar 2.0 has been in pilot operation since the second quarter of 2026; most companies still declare imports via e-dec Import. Both systems run in parallel during a transition phase.

Regular importers benefit from the centralised settlement procedure ZAZ (customs account). Duties are not paid at the border, settlement is cashless and assessment notices are available digitally. Many forwarders clear goods through their own ZAZ account and recharge the duties.

As of September 2026 – details may change; the information published by the Swiss customs office (BAZG) is authoritative.

Further points to watch

Beyond customs and VAT, a few things are often underestimated.

• Non-customs regulations: some goods are subject to rules from other authorities, for example on food, product safety or labelling.
• Origin: for duty-free industrial goods, proof of origin is no longer a condition for import. For agricultural goods it can reduce duty under a free trade agreement.
• Value and invoice: incomplete or unclear invoices are a frequent cause of delays at the border.
• Record keeping: assessment notices and receipts belong in your accounts – they are the basis for input tax recovery.

How ZETA supports imports

ZETA GmbH, based in Zurich, works in international trade as well as import and export. We organise imports into Switzerland together with experienced forwarders and customs brokers – from clarifying the product and aligning with the supplier through to delivery.

We do not replace legal or tax advice. Our role is coordination, so that documents, transport and clearance fit together.