Importation of goods

for the personal use of the

person travelling or as gifts.
Applicable per person and
per day.

1st step

Liable to VAT Duty-free limit CHF 300

VAT on the total value Does the total value of all
Yes
goods exceed CHF 300?
No Exempt from VAT

2nd step

Dutiable Duty-free limit CHF 300

Customs duty is levied Does the amount exceed
on excess quantities - 1 kg meat and meat
- Meat and meat pro- products, with the
ducts: exception of game?
up to 10 kg: - 1 kg/l butter or cream?
CHF 17 per kg - 5 kg/l oil, fats or
more than 10 kg: margarine for human
CHF 23 per kg consumption?
- Butter or cream: - 5 l alcoholic beverages
CHF 16 per kg/l Yes of up to 18% vol.*? No Duty-free
- Oil, fats or margarine: - 1 l alcoholic beverages
CHF 2 per kg/l by volume of more than
- Alcoholic beverages of 18% vol.*?

up to 18% vol.: - 250 units/g cigarettes/

CHF 2 per l cigars/other tobacco
products*?
more than 18% vol.:
CHF 15 per l
* Minimum age 17
- Cigarettes/cigars:
CHF 0.25 per unit
- Other tobacco pro-
ducts: All other goods
CHF 0.10 per g