Import duty threshold
Under CHF 150: no duty. VAT applies from CHF 5 tax amount.
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Switzerland · Customs & Import · 2026
Switzerland Customs & Import: VAT, Thresholds, Removal Goods & Vehicle Import
Non-EUVAT 8.1%Declar from 2025
All customs information for Switzerland at a glance: VAT rates, import duty thresholds, the customs system (Passar (Transit) / Declar (Einfuhr)), removal goods regulations for private individuals and vehicle import requirements.
Note: This page is for general information only. The current regulations of BAZG (Federal Office for Customs and Border Security) are binding.
Last updated:
At a Glance
Switzerland – Key customs data
Value Added Tax
8.1 %
Standard rate
Reduced: 2.6 %
Accommodation: 3.8 %
Non-EU: own VAT system, no EU tariff applies
Import Duty Threshold
150 CHF
Under CHF 150: no duty. VAT applies from CHF 5 tax amount.
EORI Number
Not required (Non-EU)
Switzerland is not an EU member – no EU EORI. Own customs declaration via BAZG systems.
Customs System
Passar (Transit) / Declar (Einfuhr)
Goods Import
Commercial import & key customs procedures
VAT on imports
Standard VAT rate 8.1% applies to all imports. Non-EU: own VAT system, no EU tariff applies
Customs system
Switzerland uses Passar (Transit) / Declar (Einfuhr) for all customs declarations. All import declarations are submitted electronically through this system.
EORI number
Switzerland is not an EU member – no EU EORI. Own customs declaration via BAZG systems.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Private individuals relocating to Switzerland may import their household goods free of customs duty and VAT. Conditions: at least 12 months of residence abroad, all items for personal use. Household goods must be imported within 2 years of establishing residence.
Form / Procedure
Form 18.44 (Removal Goods)
Min. residence abroad
12 months of residence abroad
Application deadline
Application must be submitted before or upon entry
Restricted / prohibited goods
Weapons, narcotics, protected species (CITES), raw milk from risk areas
Vehicle Import
Car import: duties, taxes and registration
Customs duty
0% for relocation (with Form 18.44)
VAT / Tax
8.1% VAT (may be waived for relocation)
Special requirements
MFKV type approval required (inspection authority: MFK). Vehicles must meet Swiss registration standards. Original foreign type approval (CoC) simplifies the process.
In-Depth Topics
Detailed information on sub-topics
Deep Dive
PASSAR – Swiss Transit Procedure
The new Swiss digital transit procedure: roadmap, ePortal registration and deadlines.
Deep Dive
DECLAR – Digital Customs Declaration
Successor to e-dec Web: digital import customs declaration in Switzerland from 2025.
Deep Dive
Vehicle Customs – Switzerland
Import, export, transit and CO₂ regulations for vehicles in Switzerland.
Frequently Asked Questions
Common questions about customs in Switzerland.
What is the VAT rate on imports into Switzerland?
The standard VAT rate in Switzerland is 8.1%. Reduced rate: 2.6%. Non-EU: own VAT system, no EU tariff applies
What are the low-value / import threshold rules for Switzerland?
Under CHF 150: no duty. VAT applies from CHF 5 tax amount.
Which customs system does Switzerland use?
Switzerland uses Passar (Transit) / Declar (Einfuhr). Authority: BAZG (Federal Office for Customs and Border Security). https://www.bazg.admin.ch
How can I import my removal goods duty-free into Switzerland?
Private individuals relocating to Switzerland may import their household goods free of customs duty and VAT. Conditions: at least 12 months of residence abroad, all items for personal use. Household goods must be imported within 2 years of establishing residence.
Which form do I need for removal goods into Switzerland?
Required: Form 18.44 (Removal Goods). Minimum stay: 12 months of residence abroad. Deadline: Application must be submitted before or upon entry.
How do I import a vehicle into Switzerland? What taxes apply?
Customs duty: 0% for relocation (with Form 18.44). VAT/Tax: 8.1% VAT (may be waived for relocation). MFKV type approval required (inspection authority: MFK). Vehicles must meet Swiss registration standards. Original foreign type approval (CoC) simplifies the process.