Re: Buying things online to Switzerland
Post 3
Here is a extract from the Swiss Confederation website... detailing taxes;
Taxes
In principle, all postal items from foreign countries are subject to duty and VAT.
Customs duty
Duty is calculated on the gross weight of the postal item. Duty rates are usually less than CHF 1.- per kilogramme. However, alcoholic drinks, tobacco products, food and textiles are subject to higher duty rates.
Value added tax (VAT)
VAT is calculated on the amount which the importer has to pay and the additional costs up to the destination (transport costs and postal charges) as well as import duties and fees (e.g. examination fee).
If the goods are not imported as a result of a sale, VAT is calculated on the market value and additional costs up to the destination, i.e. the amount which a purchaser would have to pay for the imported items.
VAT is determined on the basis of the declaration provided by the foreign sender, who has to provide evidence of the value of the goods by enclosing a copy of the invoice or another proof of value (internet print-out, contract of sale etc.). If no value is declared, the customs office will set the tax base ex officio. The same applies if the accuracy of the declaration is in doubt; in that case, a higher import fee should be expected.
Values expressed in a foreign currency are calculated by the customs office on the basis of the exchange rate (selling rate) applicable on the last stock exchange trading day prior to customs clearance.
The current VAT rate is 7.6% (standard rate).
For certain goods, a reduced rate of 2.4% applies, e.g. for food and beverages (excluding alcoholic drinks), bound or paperback books with at least 16 pages, non-promotional magazines and medicine registered in Switzerland.
If an item contains goods which are taxed at the regular rate and goods which are taxed at the reduced rate (e.g. books combined with CDs or tapes), the item is taxed at the regular rate if the foreign sender does not state the price of each individual component separately (e.g. book and CD) in the declaration.
Exceptions
There is no specific allowance as for travellers, only a tax-exemption limit, whereby customs duty and VAT are not levied if they amount to CHF 5.- or less per customs declaration.
Gifts sent by private persons resident abroad to private persons in Switzerland are tax free up to a value of SFr.100. Tobacco products and alcoholic beverages are not allowed. Goods bought at an internet auction are subject to tax in accordance with the general regulations.
Swiss Post fees
Swiss Post levies a number of fees for its customs clearance services. These are stated accordingly on the receipt. For more information, please contact Swiss Post International’s customer service on tel. 0848 888 888 or visit www.swisspost.com.
Special import regulations
The import of certain goods is restricted and only authorised subject to certain requirements being met (e.g. prior authorisation). Certain other products are subject to an import ban. The following goods in particular are subject to import restrictions (the list is not exhaustive):
Weapons (e.g. firearms, knives, electric shock devices, tear gas sprays, truncheons etc.)
Radar warning devices
Narcotics and medicine containing narcotics
Medicines
Doping substances
Indecent and obscene material (containing extreme violence and any other pornography)
Pirated products
Counterfeited trademarks and designer articles counterfeited
Animals or goods made from them which are subject to the Washington Convention on International Trade in Endangered Species of Wild Flora and Fauna
Direct imports of animals and animal products originating from countries outside the EU.
Last update:07.04.2008
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Guideline Swissmedic - medicines from the Internet
07.04.2008 | 60 kb | pdf
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