Import duty threshold
The CHF 150 VAT allowance applies to private travellers, not generally to commercial goods. Check consignment charges by goods, value and procedure.
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 / e-dec), 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
Tares
The CHF 150 VAT allowance applies to private travellers, not generally to commercial goods. Check consignment charges by goods, value and procedure.
EORI Number
Not required (Non-EU)
Switzerland is not an EU member – no EU EORI. Own customs declaration via BAZG systems.
Customs System
Passar / e-dec
Goods Import
Commercial import & key customs procedures
VAT on imports
Standard VAT rate: 8.1%. Check reduced rates and exemptions for the goods and procedure. Non-EU: own VAT system, no EU tariff applies
Customs system
Switzerland: Passar / e-dec. Check the appropriate declaration channel and current transitions for the procedure with Customs.
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
Relocation relief requires transfer of domicile. Goods must have been used personally for at least 6 months and remain for personal use afterwards. Check further FOCBS conditions.
Form / Procedure
Form 18.44 (Removal Goods)
Min. residence abroad
Transfer of domicile; at least 6 months of personal use of goods
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 – Transport declaration
Transport declaration referencing Passar goods declarations; check current functionality with FOCBS.
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?
The CHF 150 VAT allowance applies to private travellers, not generally to commercial goods. Check consignment charges by goods, value and procedure.
Which customs system does Switzerland use?
Switzerland uses Passar / e-dec. 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?
Relocation relief requires transfer of domicile. Goods must have been used personally for at least 6 months and remain for personal use afterwards. Check further FOCBS conditions.
Which form do I need for removal goods into Switzerland?
Required: Form 18.44 (Removal Goods). Minimum stay: Transfer of domicile; at least 6 months of personal use of goods. 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.
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