Examples of how the tax-free limit is applied in the case of several people jointly submitting a customs declaration
One person submits a customs declaration for two people who are importing the following goods (each case must be regarded independently)
1. An item costing CHF 320 (e.g. furniture, dress, watch, car service, domestic pet)
⇒ Items worth more than CHF 300 are always subject to VAT. Value added tax must be paid on the item.
2. Two items costing CHF 220 each
⇒ The tax-free limit for two people can be claimed, i.e. the items can be imported tax-free.
3. Three items at CHF 220 each
⇒ The tax-free limit can be claimed by one person (CHF 300); the tax-free limit for the second person is exceeded. VAT must be paid on CHF 360 (660 - 300 = 360).
4. Bags of grocery shopping that do not exceed the applicable maximum allowances, worth a total of CHF 1000.
⇒ The tax-free limit can be claimed by one person for CHF 300; the tax-free limit for the second person is exceeded. VAT has to be paid for groceries worth CHF 700 ( 1000 - 300 = 700).
One person submits a customs declaration for three people who are importing the following goods (each case must be regarded independently)
1. An item costing CHF 800 (e.g. furniture, dress, watch, car service, domestic pet)
⇒ Items worth more than CHF 300 are always subject to VAT. Value added tax must be paid on the item.
2. Five items costing CHF 200 each
⇒ The tax-free limit can be claimed by two people (CHF 300 each); the tax-free limit for the third person is exceeded. VAT must be paid on CHF 400 (1000 - 600 = 400).
3. Two items costing CHF 200 each and an item costing CHF 500
⇒ The tax-free limit can be claimed by two people for the two items costing CHF 200 each. Given that VAT always has to be paid for an item costing more than CHF 300, VAT is due on CHF 500.
4. Five items costing CHF 200 each and an item costing CHF 500
⇒ The tax-free limit can be claimed by two people (CHF 300 each); the tax-free limit for the third person is exceeded. VAT must be paid on CHF 900 (1000 - 600 = 400 + 500 = 900)
Further information
Further info
Customs info: essential information at a glance (PDF, 1 MB, 31.08.2023)With this brochure, we wish to help make your passage through Swiss Customs a smooth one. Are you familiar with our QuickZoll app?
