Why must I pay a fee for the delivery of a consignment from abroad (VAT, duty)?

Every consignment from abroad is liable to customs duty and VAT as a matter of principle. As the recipient of a consignment from abroad, you pay the necessary value added tax (VAT) on the value of the goods and customs duty on the gross weight. These costs should not be confused with the carriage charges paid when the item is posted.

 

What mail items must be 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 value exemption limit as with passenger traffic; only a fee exemption limit.

Accordingly, customs duties and VAT are not charged if the amount calculated is less than CHF 5.00 per customs declaration, whereby customs and VAT fees considered separately.

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 upper limit of the goods value (incl. transport costs) for an import exempt from VAT is:

• 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:	Example with a shipment from Germany:
Invoice amount	123.50 CHF*
- Foreign VAT	- 23.50 CHF
- Rebate	-
- Discount	-
- Deposit on packaging	-
+ Credits	-
+ Commission	-
+ Licence rights	-
+ Carriage	+ 15.00 CHF
+ Import/customs duties, border veterinary controls, precious metals controls, etc. (calculated automatically)	-
+ Customs clearance	+ 15.45 CHF
= VAT VALUE of the shipment	=130.45 CHF à gerundet auf 130.00 CHF

*The amount invoiced is converted from a foreign currency to Swiss francs using exchange rates provided by the customs office and updated daily (always on the basis of the previous day's exchange rates).

 

How does the customs clearing agent know the transport costs which are part of the VAT value?

The person making the declaration has two means of determining the transport costs:

• If the transport costs are indicated on the shipping documents, they are included in the calculation of the value of the goods.
• If the transport costs are not indicated on the shipping documents, they are determined using the stamp value.
• In the case of gifts sent by private individuals to other private individuals up to a value of CHF 100, the transport costs are not included in the VAT amount.
• If the transport costs are indicated on the shipping documents as part of the value of the goods, no additional transport costs will be included in the VAT amount.

 

What are stamp values and how are they calculated?

Stamp values are average postal rates calculated by Swiss Post for a consignment sent to Switzerland from abroad. Stamp values are different for letters and parcels and depend on the weight and origin of the consignment.

 

What is the VAT rate in Switzerland?

Since 1 January 2011, the following VAT rates apply:

Type	VAT rate
Normal rate on taxable deliveries and services	8 %
Reduced rate on taxable deliveries and services (e.g. books)	2.5 %

Generally, all services relating to an import consignment are liable to VAT. This includes transport and customs clearance. All services which are provided before and during effective customs clearance are to be taken into account in the VAT amount in accordance with customs regulations and are therefore to be taxed (e.g. the customs clearance itself). Cf. also VAT law, Art. 76). Services which arise during the customs clearance process and which cannot be foreseen are taxed on the Swiss Post International bill at a rate of 8%.

 

Charging VAT; with a few exceptions, Swiss Post International invoices list the individual components without Swiss VAT. What is 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 1,250.
  • Items of foreign origin for repair should be processed as normal or with an exemption.
  • VAT can be reclaimed or claimed in pre-tax allowance after re-export (subject to a fee)
• 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 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.

 

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/import

 

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/importThe link will open in a new window. 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.

 

How is the customs clearance fee calculated?

The customs clearance fee depends on the origin of the consignment and the value of the goods sent.

For consignments from Germany, France, Austria and Italy, the basic fee is CHF 12 while for consignments from any other country, the basic fee is CHF 16.50.

A supplement corresponding to 3% of the declared value of the goods is then applied (not including import duty and customs control).

Examples:

Parcel from France with a value of CHF 100:
Basic fee: 12.00 CHF
Supplement: CHF 3.00 (corresponding to 3% of the declared value of the goods)
Customs clearance fee: 15.00 CHF

Parcel from the USA with a value of CHF 300:
Basic fee: 16.50 CHF
Supplement: CHF 9.00 (corresponding to 3% of the declared value of the goods)
Customs clearance fee: 25.50 CHF

 

Why do the customs clearance fees depend on the country of origin and the value of the consignment?

Swiss Post, together with the Swiss federal price watchdog, has agreed a simple price model which makes it possible to offer as many customers as possible (in particular private customers) attractive customs clearance rates. Furthermore, the customers clearance fees should be commensurate with the complexity of the operation and the risk involved.

These considerations generally mean that a higher basic fee is applied to consignments which require more time-consuming operations on the part of the customs office than to consignments from neighbouring countries which are easier for the customs office to process and which account for much more than half of all import consignments.

The risk to which Swiss Post is subject as a customs declarant vis-à-vis the Swiss Federal Tax Office is taken into account by means of the goods value supplement (3% of the value of the goods). A link to the value of the goods ensures that the financial risk of Swiss Post is source-related. A separate disbursement fee will be omitted as a further element of the customs clearance fee in the future .

 

On what value is the variable element of the customs clearance fee (3% of the value of the goods) charged?

The variable element of the customs clearance fee totalling "3% of the value of the goods" will be charged on the basis of the value of the goods declared on the commercial invoice or other customs forms.

 

When is the "inspection, value clarification and storage" supplement charged?

The supplement is charged,

• if a consignment cannot clear customs due to missing, unreliable or incomplete customs documents and must therefore be opened;
• if, due to missing or incomplete customs documents or due to the contents, a consignment must be placed in storage until the missing information is received or until the recipient or customs authorities take the decision concerning customs clearance.

The inspection, value clarification and storage supplement is only charged once per consignment.

The supplement will cost CHF 13.00.

No supplement will be charged for duty-free consignments.

 

How can I avoid the inspection, value clarification and storage supplement?

Advise the sender that the postal item must be adequately declared. The contents of the consignment and the declaration of the value of the goods for customs clearance purposes must be indicated on the consignment either in the form of a customs declaration CN22/CN23 or as a commercial invoice. The customs documents must be affixed on the outside of the consignment.

 

When is the "import customs clearance prior clarification" supplement charged?

The import customs clearance prior clarification covers the prior provision of additional information necessary for the actual customs clearance (only on a mandate basis, notification by postal customs clearance customer service), and the provision of any missing authorisations necessary for customs clearance (weapons/medicines etc.)

The supplement will cost CHF 13.00.