Importing into Switzerland: Duties, VAT and Customs Declaration
By Rafael Paulo Krüger · Customs Expert & CEO
What arises on import into Switzerland: customs duty, Swiss import VAT, the customs declaration, and the role of the consignee and Incoterms.
A Swiss boutique ordered a pallet of leather goods from a manufacturer in the Black Forest. The manufacturer had completed the German export declaration cleanly and sent the consignment on its way — convinced that everything was settled. At the border, however, the goods stopped: on the Swiss side the import declaration was missing, and nobody wanted to pay the import charges. This article deliberately switches perspective — away from the German consignor, towards the consignee side in Switzerland.
What Happens on Import into Switzerland
From an EU perspective, the export ends with departure at the office of exit. From a Swiss perspective, that is where the real procedure begins: the import. Every commercial good entering Switzerland must be declared to Swiss customs on import. This is where the import charges arise — and these are exactly what is so often overlooked on the German side.
It pays to think of the two sides of the border separately: the German export declaration in the ATLAS system is one half; the Swiss import declaration with its charges is the other. Anyone costing a delivery should know both.
Import Customs Duty: Weight-Based and Avoidable Through Preference
A Swiss specificity is that import customs duty is assessed largely by gross weight rather than by the value of the goods. The actual rate depends on the commodity code — credible flat franc-per-kilo figures cannot be derived from it.
Origin is decisive: there is a free trade agreement between the EU and Switzerland. For goods of EU origin the import duty often falls away — provided the goods meet the rules of origin and a valid proof of origin is presented (for example a EUR.1 movement certificate or an origin declaration on the invoice). Without this proof the regular, weight-based duty is charged even if the goods genuinely are of EU origin.
Swiss Import VAT
Independently of customs duty, Switzerland levies import VAT on the importation — the counterpart to import turnover tax. The standard rate has been 8.1% since 2024. For certain categories of goods (such as foodstuffs or books) a reduced rate of 2.6% applies; the exact classification depends on the type of goods.
The basis of assessment is usually the value of the goods plus transport and insurance costs up to the border, together with any import duty. Importantly, a proof of preference removes only the import customs duty, not the import VAT. The VAT therefore applies even to originating goods. A business registered for VAT in Switzerland can generally reclaim the import VAT as input tax — in that case it is a pass-through item, not a final cost.
The Customs Declaration in Switzerland: Who Files It
The Swiss import declaration is not the same as the German ATLAS export declaration. It is a separate procedure in its own right on the Swiss side. In practice it is usually handled by the forwarder or clearing agent carrying the consignment across the border — on behalf of the importer of record. For this they charge their own customs clearance fee, which is not a state charge but a service.
Who ultimately acts as importer and owes the charges is no minor technicality — it is determined by the agreed delivery terms.
The Role of Consignee & Incoterms: DDP vs. DAP
Who bears the Swiss import charges depends on the agreed Incoterms. Two clauses shape Switzerland traffic in particular:
- DAP (Delivered at Place): the consignor delivers to the named place, but the import charges and the import declaration in Switzerland are for the consignee’s account. The Swiss customer therefore becomes the importer and owes the duty and import VAT.
- DDP (Delivered Duty Paid): here the consignor also takes on the Swiss import charges and arranges import clearance. For the consignee the delivery is thus “duty paid to the door” — for the consignor it means additional effort and cost on the Swiss side.
The choice between DDP and DAP belongs settled before dispatch. Otherwise exactly the situation from the opening example arises: the goods sit at the border, and no one feels responsible for the charges.
Conclusion
Importing into Switzerland is more than the German export declaration: on the Swiss side come the weight-based import customs duty (often avoidable for EU origin with a valid proof), the import VAT of 8.1% (reduced 2.6% for certain goods) and the separate import declaration. Who bears them is settled by the Incoterms — DDP on the consignor, DAP on the consignee.
We break down the cost side in detail in our article What Does Customs Clearance to Switzerland Cost?. For a full overview of the process, the obligations and how we support your Switzerland traffic, see our Export to Switzerland page. There we accompany you from the export declaration through to the proof of origin.