Gift items sent by private individuals abroad to private individuals in Switzerland are exempt from duties and tax up to a value of CHF 100, but tobacco products and alcoholic beverages are excluded. The bans, restrictions and authorisations should also be noted.
Gifts must be declared as such. As the sender, you must provide a corresponding comment clearly visible on the outside of the parcel or letter.
When calculating the value of a postal item, the transport costs (freight, insurance and postage costs, etc.) should not be included.
If the value of the gift exceeds CHF 100 or it is a tobacco product or an alcoholic beverage, please refer to the information we provide on postal and courier consignments.
Do you disagree with the assessment decision?
A justified request for reimbursement of the import duties must be sent to the competent District Directorate of Customs (in accordance with the customs/VAT assessment decision). The deadline of 60 days from the time the assessment decision was issued must be complied with. Requests submitted after this deadline will be disregarded: appeals against assessments.
