Hi there,
When you import goods into Switzerland for personal use, these rules apply:
1. Goods which you purchase in Switzerland, take on your journey abroad with you, and then bring back into Switzerland are not subject to customs duties or VAT. Goods which are deemed as travel accessories include personal clothing, electronic devices, cameras, toiletries and sports equipment. Consider carrying the receipts proving the purchase in Switzerland with you when you travel in case you are approached by customs officials upon reentering Switzerland.
2. Goods brought to Switzerland by visitors residing abroad are not subject to customs duties or VAT if the visitor takes the said goods with them when they return to their country of residence. Goods which are deemed as travel accessories include personal clothing, electronic devices, cameras, toiletries and sports equipment.
3. Fuel in your vehicle's fuel tank, an additional 25 liters of emergency fuel and ready-made food and alcohol-free drinks sufficient for a day's travel are not subject to VAT or customs duties. These exemptions apply on a per-car-and-day basis.
4. VAT is only levied if you import more than 300 Swiss francs worth of goods purchased abroad which you carry into Switzerland across the border personally on a per-person-and-day basis. It is important to note that the cost of pets purchased abroad and vehicle repairs and servicing performed abroad also counts towards this limit. Goods imported by the post or other delivery services do not benefit from the 300-franc VAT exemption.
5. Customs duties are levied on groceries, tabacco (and tobacco products), alcoholic beverages (above 0.5% alcohol content) and fuel. You may only import animal products from EU member countries and Norway. There are exemptions which allow you to import small amounts of these goods without paying customs duties, when you personally carry these goods across the border. You can import these amounts of taxable goods on a per-person-and-day basis without paying customs duties:
- Up to 1kg of meat products (wild game is not subject to customs duties).
- Up to 1kg of butter or 1 liter of cream.
- Up to 5 liters of edible oil or 5kg of edible fat (excluding butter).
- Up to 5 liters of alcoholic beverages with an alcohol content of 18% or less.
- Up to 1 liter of alcoholic beverages with an alcohol content of more than 18%.
- Up to 250 cigarettes or cigars.
- Up to 250 grams of other tobacco products.
6. Do not import any items which breach patents, copyrights and other intellectial property rights. Counterfeit goods may be confiscated and destroyed by customs officials.
7. You are obligated to declare all goods being imported to customs officials when you enter Switzerland, even if imports do not exceed exemptions.
8. Unlimited amounts of currency and gold can be imported into Switzerland on a VAT-free basis. However, if you import more than 10,000 Swiss francs worth of currency, you are obligated to provide information about how the currency was obtained if asked to do so by customs officials.
If you frequently shop abroad, make sure to pay attention to exchange rates when you exchange money. The foreign transaction fees which you pay when you withdraw money at foreign ATMs or when you use your debit card or credit card to pay for purchases abroad can add a significant expense to your purchases. You can find links to useful guides on how to minimize this added expense listed below.
Best regards from Moneyguru
More on this topic:
Swiss credit cards: Foreign transaction fees
Making payments and cash withdrawals outside of Switzerland
Tips for grocery savings
Foreign Currency Accounts at Swiss Banks Explained
Foreign Currency Credit Cards – Can They Save You Money?
