How to Export to Switzerland in 2026: No Industrial Tariffs, 8.1% VAT

Customs duty: industrial goods are duty-free

The abolition of industrial tariffs entered into force on 1 January 2024. The Federal Office for Customs and Border Security (FOCBS, BAZG in German) says duties were removed for all goods in chapters 25 to 97 of the customs tariff, except products in chapters 35 and 38 that are classified as agricultural products. Machinery, electronics, clothing, cosmetics, chemicals, furniture and other manufactured goods therefore enter Switzerland without customs duty, whatever their origin.

Agricultural products, such as meat, dairy products, fruit and vegetables, and processed foods, still pay duties, and these can be high, with lower rates within tariff quotas. Germany Trade & Invest (GTAI) notes that Switzerland uses only specific duties, charged by weight or by unit rather than as a percentage of value, and that the reform cut the number of tariff lines from 9,114 to 7,511. Check the line for your product in the Swiss tariff (Tares) before quoting food or farm goods.

Import VAT: rates, base and small amounts

Import VAT is charged at 8.1%, or at the reduced rate of 2.6% for goods such as food, books and medicines. FOCBS calculates it on the consideration or market value including all costs incurred as far as the destination: packaging, insurance, transport charges to the destination, customs clearance costs, any customs duty and fees for authorisations. The value must be backed by a copy of the commercial invoice or receipt. Example for an industrial product: goods CHF 9,000, transport and insurance to the destination CHF 1,000, no duty, so VAT is 8.1% of CHF 10,000 = CHF 810.

Tax amounts of up to CHF 5 are not collected, which covers goods worth up to CHF 62 at the 8.1% rate or CHF 193 at the 2.6% rate, and customs duties under CHF 5 are not collected either. Foreign VAT shown separately on the invoice is not part of the Swiss base. GTAI notes that clearance fees are not charged during regular office hours.

Selling online to Swiss consumers

Under the mail-order rule in force since 1 January 2019, a foreign or Swiss seller whose small consignments (those where the import tax is CHF 5 or less) reach CHF 100,000 a year must register for Swiss VAT with the Federal Tax Administration (FTA, ESTV in German), from the following month. A foreign seller needs a tax representative resident or domiciled in Switzerland. Once registered, it charges Swiss VAT on all its deliveries to Swiss buyers, both small consignments and goods that are taxed at import.

Since 1 January 2025 an electronic platform that brings sellers and buyers together is treated as the supplier of the goods for Swiss VAT, and must register once the small consignments it facilitates reach CHF 100,000 a year. Platforms that only process payments, show advertising or redirect users are not covered. If you sell through a marketplace, check whether the platform already charges Swiss VAT on your sales.

Documents, product rules and proof of origin

All goods imported into Switzerland must be declared to FOCBS, on paper or online, usually by a freight forwarder or customs broker for the importer. Send a commercial invoice that shows the real value, separate transport and insurance costs and the origin of the goods, plus a packing list and the transport document. Products made to EU rules can often be sold in Switzerland: the ITA notes that Switzerland applies the Cassis de Dijon principle to many products lawfully placed on the EU or EEA market, and has mutual recognition agreements with the EU, the EEA and EFTA states, Türkiye and Canada.

Because industrial goods are duty-free whatever their origin, FOCBS no longer requires proof of origin as a preliminary document for industrial goods that remain in Switzerland; it is still needed when goods are re-exported to free trade partners. For agricultural products, which still pay duty, a preferential rate under one of Switzerland's free trade agreements, such as the EFTA-India TEPA in force since 1 October 2025, needs the proof of origin the agreement requires.