Shipping by parcel service or spetition to Switzerland
Principle of shipping to Switzerland
In accordance with international postal regulations, the sender must fully and truthfully declare the contents of his shipment. There is a distinction between:
The sender fills out a customs declaration CN 23 in addition to the postal escrow address and attaches a copy of the invoice (or another proof of value such as the Internet extract, purchase agreement, etc.).
The consignor supplies the consignment with a green adhesive label CN 22 and fills it with the form. He confirms the values with a copy of the invoice, which must be affixed to the consignment with a self-adhesive transparent bag.
With a fully completed Customs Declaration CN 23 or adhesive label CN 22 unnecessary delays and costs as well as possible wrong investments are avoided.
Letters and parcels can also be carried by service providers other than Swiss Post. Such items are not sent by post. If you have any questions, please contact the transport company directly.
Import to Switzerland and levies
Every consignment from abroad is subject to customs and VAT.
The amount of duty is based on the gross weight of the item. As a rule, the customs duties are less than CHF 1.- per kilogram. However, alcohol, tobacco, food and textiles are subject to higher tariff rates.
value added tax
Value added tax is calculated on the basis of the fee to be paid by the importer and the incidental costs up to the first destination (transport costs and postal charges) as well as the customs duties and fees due on the basis of the importation (eg revision fee).
If the import does not take place on the basis of a purchase transaction, the VAT is calculated from the market value and the incidental costs to the first destination. This is the amount a buyer would have to pay for the imported items.
The basis for fixing the value added tax is the customs declaration of the foreign sender. The value of goods he has to prove with a copy of the invoice or another proof of value such as Internet abstract, purchase contract, etc. In the absence of value information, the customs office will set the taxable amount ex officio. The same applies if it has doubts about the accuracy of the customs declaration. This measure can lead to a high tax burden.