Why do I have to pay charges on receipt of an item from abroad (value added tax, customs duties)?

In principle, every item sent from abroad is subject to customs duties and VAT. You, as the recipient of a consignment from abroad, are responsible for paying any value added tax (VAT) on the value of the goods and customs duties for the gross weight. These costs should not be confused with the carriage charges paid when the item is posted.

 

What mail items must be presented/registered?

As a general rule, all items must be registered, with the following exceptions:

• Postcards
• Letters which contain only personal or business communications

 

Above what value will I have to pay customs and/or value added tax (VAT) on import items?

In principle, every item sent from abroad is subject to customs duties and VAT.

There is no special exemption limit like that allowed for passengers carrying goods with them, only a duty-exemption limit.

Accordingly, customs duties and VAT are not charged if the amount calculated is less than CHF 5 for each customs declaration.

Furthermore, gifts mailed from individuals living abroad to individuals in Switzerland are duty-exempt up to a value of CHF 100. Goods purchased on the Internet do not satisfy these conditions and are subject to duty in accordance with the general provisions.

The maximum values for VAT-exempt imports are:

• 8% VAT (the majority of items sent) => CHF 62
• 2,5% VAT (e.g. books) => CHF 200

 

What are the components of the value of the goods on which VAT is charged?

The value of the goods has a number of components.

Invoice amount

- Foreign VAT
- Rebate
- Discount
- Deposit on packaging

------------------------------------

+ Credits
+ Commission
+ Licence rights
+ Carriage
+ Import/customs duties, border veterinary controls, precious metals controls, etc. (calculated automatically)
+ Customs clearance

= VAT VALUE

 

Charging VAT; with a few exceptions, Swiss Post International invoices list the individual components without Swiss VAT. What’s the reason for these differences? Why do I have to pay VAT at 8% on some components?

As a general rule, all services relating to an import item are subject to VAT, whether the services relate to carriage of the items or customs clearance. According to customs regulations, all services rendered before and during the actual customs clearance process are included in the VAT value and taxed accordingly (such as clarifications of value, actual customs clearance, etc.). VAT will be charged at 8% on Swiss Post International's invoice for any unforeseeable services provided during customs clearance.

 

Do gift items have to be cleared through customs?

No customs clearance on gifts from one individual to another

• For personal / private use
• Value of up to CHF 100
• Declared as a gift or evidently a gift

Customs clearance is, however, required in the following exceptional cases, regardless of the above:

• Tobacco products
• Alcoholic beverages

 

Does Swiss Post charge for registering a customs and VAT-free mail item?

There is no cost involved in registering a duty-free postal item for customs.

 

Exchange delivery; the item being delivered is in exchange for an item which has already cleared customs. Do I have to pay VAT twice?

There are two possible scenarios:

• If the recipient is a business which can claim the deduction of input tax, VAT paid twice will not be refunded. A refund can be claimed as part of the input tax payment process (Article 80(2) of the Swiss VAT Act). The recipient has this right if he will be using the imported items for business-related purposes (Art 38(1c) + (2) + (7c) of the VAT Act).

As the customs clearance service has been provided twice, it is payable twice. Consequently, both invoices must be paid in full.

• If the recipient is a private individual, he must prove to the customs authority that the item has been imported, then exported, then re-imported. A corresponding import customs clearance document and proof of the export (export customs clearance document, waybill specifying contents or similar) will be accepted as proof. A VAT refund can be claimed on the basis of these documents. Please send all the documents (i.e. import documents, export documents and proof of re-import), with a covering note.

 

Repair; the parcel contains a repair, on what specifically do I have to pay VAT?

• Active repair traffic: an item imported into Switzerland to be repaired here.
  • Items of Swiss origin imported for repair can be cleared as duty-exempt provided the VAT value is no higher than CHF 1,315.
  • Items of foreign origin for repair should be processed as normal or with an exemption.
  • The VAT can be claimed back when the goods are exported again, or claimed as part of the input tax deduction process.
• Passive repair traffic: item was repaired abroad and is being returned to Switzerland. VAT is only charged on the new material and the labour costs. However, these must be clearly stated on the commercial invoice.

 

Why was my import item blocked by Swiss Post International?

1. Import items with incorrect or inadequate declarations are blocked in Switzerland by Swiss Post International. As the recipient, you will be issued a notification card on which to provide the missing information. With regard to delivery, you can then choose between the following two options:
2. You provide Swiss Post International with the information required to release the item and you pay the additional processing charges directly when the item is delivered to you.
3. You do not want to pay for the sender’s mistake and refuse delivery. The item is then returned to the sender.

 

What is the difference between simplified and standard customs clearance?

• Simplified customs clearance:
  • Letters which are not subject to any non-customs regulations
  • Parcels with values of up to CHF 500 which are not subject to any non-customs regulations
• Standard customs clearance:
  • Letters which are subject to non-customs regulations
  • Parcels with values of more than CHF 500 and items which are subject to non-customs regulations.
  • All EMS courier consignments

 

What are non-customs regulations?

Non-customs regulations are those that are not based on customs law. Non-customs regulations exist for the following goods (list is not exhaustive):

1. Security
   Military equipment, arms, explosives, nuclear energy, goods used for civilian and military purposes, propaganda material that poses a threat to the state, etc.
2. Intellectual property
   Precious metals, brands and declarations of origin, design rights, copyrights, lotteries and bets, etc.
3. Economic and financial measures
   Restrictions and monitoring of imports and exports
4. Health
   Foodstuffs, doping, narcotics, corpses, drugs
5. State and other monopolies
   Alcohol, tobacco, mail, coins, banknotes, salt
6. Environment
   Animal epidemics, animal protection, fisheries, crop protection, waste, etc.

 

What happens with multiple parcel shipments (MPS), i.e. consignments comprising several parcels?

Swiss Post does not recognize collective consignments and is also not in a position from a logistics point of view to process parcels in a series and identify them accordingly.

The sender is required to enclose a correct commercial invoice with each parcel in which the exact value of the parcel is indicated.

Provided that the postal customs authorities acknowledge that the consignment is an MPS, the value of the goods will be adjusted accordingly.

e.g. 1 of 5 parcels the commercial invoice is divided by 5.

 

What happens if an MPS is not recognized?

Swiss Post applies to the customs authorities for reimbursement of the fees. What is important is that the number of pieces be recognizable on the commercial invoice.

 

Which values are decisive for customs clearance?

If the commercial invoice is in the document pouch, the details on the commercial invoice are used, regardless of whether these are higher or lower than on the CN22/23 form.

If the information on the CN22/23 form is clear and sufficient, the item will not be opened to look for a commercial invoice that may be inside.

 

Whom should I contact if I have any questions about customs clearance?

For questions about the customs clearance of all items sent by post, telephone: 0848 639 639

 

Can I receive my item in transit status?

Since 1st January 2009 all transits must be listed on a single transit document. A fee of CHF 25 is charged for preparing the transit document (transit customs clearance).

 

Diplomatic items

On receipt of a diplomatic item, the recipient will be asked, in writing, to send completed form 14.60 to Swiss Post. As soon as this form is received, it will be forwarded, along with the item in transit status, to one of the postal customs offices listed in the above section.

 

What is an examination fee?

An examination fee is charged if the item had to be opened and examined for customs clearance, because the information about its content and value was not sufficiently detailed. Swiss Post charges CHF 6 for examining the item.

 

What is a “value clarification” (storage)?

Owing to missing information from the sender, customs clearance could not be obtained for the postal item received by Swiss Post so it is necessary to clarify the value with the recipient. Swiss Post charges CHF 10 for clarifying the value and storing the item.

 

How can I avoid a value clarification?

Tell the sender to provide a proper declaration of the value. The content of the item and the value of the goods for customs clearance must be indicated on the item, on either a CN22/CN23 customs declaration or a commercial invoice.

 

How can I have import duties charged to my monthly Swiss Post invoice?

Only legal entities which have a billing relationship with Swiss Post can take advantage of this option. In order to have import duties charged to your monthly bill you must register with Swiss Post.

You can register online at  www.swisspost.ch/importThe link will open in a new window.

 

Can the import charges be booked directly to the recipient's ZAZ account?

You can indicate your ZAZ account or VAT customs account on the Internet at  www.swisspost.ch/import. Import customs charges and VAT will be charged to the respective accounts, while the customs clearance fees will be billed on your Swiss Post monthly bill.