{"id":12826,"date":"2026-08-18T16:27:52","date_gmt":"2026-08-18T14:27:52","guid":{"rendered":"https:\/\/my-swiss-company.com\/?p=12826"},"modified":"2026-08-18T17:25:16","modified_gmt":"2026-08-18T15:25:16","slug":"swiss-customs-duties","status":"publish","type":"post","link":"https:\/\/my-swiss-company.com\/en\/swiss-customs-duties\/","title":{"rendered":"Swiss customs duties: which goods are still dutiable and how much"},"content":{"rendered":"
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Since 1 January 2024, Swiss customs duties<\/strong> are zero on all industrial products \u2014 HS chapters 25 to 97, whatever the origin of the goods. Duties therefore survive on one territory only: agricultural products and foodstuffs in chapters 1 to 24, plus certain agricultural headings in chapters 35 and 38. On that perimeter, the duty is levied on the gross weight<\/strong> of the consignment and depends on the applicable tariff quota. This guide goes through the field product by product: which goods are still dutiable, at what level, and under which permits.<\/p>\n<\/div>\n

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Contents<\/h3>\n
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  1. What is still dutiable since 2024<\/a><\/li>\n
  2. Duties by category of goods<\/a><\/li>\n
  3. Tariff quotas: the factor that changes everything<\/a><\/li>\n
  4. The gross-weight calculation<\/a><\/li>\n
  5. Worked example<\/a><\/li>\n
  6. Permits and import authorisations<\/a><\/li>\n
  7. Allowances: per product, per value, per consignment<\/a><\/li>\n
  8. Import VAT is still due<\/a><\/li>\n
  9. Goods that leave again: temporary importation<\/a><\/li>\n
  10. FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n

    What is still dutiable since 2024<\/h2>\n

    Switzerland abolished its customs duties on industrial products on 1 January 2024. The Federal Council took the decision on 2 February 2022, after Parliament approved the amendment to the Customs Tariff Act on 1 October 2021. Every rate in HS chapters 25 to 97 was set to zero, with no condition of origin or routing.<\/p>\n

    A machine, an electronic component, a textile or a piece of furniture now enters Switzerland duty-free. The question “how much duty will I pay?” has only one useful answer left: it depends on whether your goods are agricultural or not.<\/p>\n

    \n\n\n\n\n\n\n\n\n\n\n\n\n
    Goods<\/th>\nHS chapters<\/th>\nCustoms duty<\/th>\n<\/tr>\n<\/thead>\n
    Industrial products: machinery, vehicles, electronics, textiles, chemicals, metals, furniture, cosmetics<\/td>\n25 to 97<\/td>\n0 % since 1 January 2024<\/td>\n<\/tr>\n
    Live animals, meat and meat preparations<\/td>\n1 to 2<\/td>\nDuty by weight, tariff quota<\/td>\n<\/tr>\n
    Dairy products, eggs, honey<\/td>\n4<\/td>\nDuty by weight, tariff quota<\/td>\n<\/tr>\n
    Fruit, vegetables, plants<\/td>\n6 to 8<\/td>\nDuty by weight, seasonality and quotas<\/td>\n<\/tr>\n
    Cereals, flours, cereal preparations<\/td>\n10 to 11 and 19<\/td>\nDuty by weight, tariff quota<\/td>\n<\/tr>\n
    Wines, spirits and beverages<\/td>\n22<\/td>\nDuty by weight plus tax on distilled spirits<\/td>\n<\/tr>\n
    Manufactured tobacco<\/td>\n24<\/td>\nDuty by weight plus tobacco tax<\/td>\n<\/tr>\n
    Certain processed agricultural products<\/td>\nAgricultural headings of chapters 35 and 38<\/td>\nDuty by weight<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Source: Federal Office for Customs and Border Security (FOCBS) and SECO, abolition of industrial tariffs, 1 January 2024.<\/p>\n<\/div>\n

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    Important<\/h4>\n

    A zero duty rate waives no formality. A customs declaration remains mandatory for every consignment crossing the border, import VAT remains due, and non-tariff restrictions \u2014 permits, veterinary and phytosanitary controls, licensed goods \u2014 apply in full, including on goods whose duty rate is nil.<\/p>\n<\/div>\n

    Duties by category of goods<\/h2>\n

    On the agricultural perimeter, the duty is not read as a percentage of value but in francs per unit of weight, and it varies sharply from one tariff heading to the next. Three families concentrate most of the questions we receive.<\/p>\n

    Meat and products of animal origin<\/h3>\n

    Meat sits among the most protected headings of the Swiss tariff. Beyond the traveller allowance, the duty applies by weight and the out-of-quota rate is markedly higher than the in-quota rate. A sanitary constraint adds to it: the importation of products of animal origin is only permitted from EU member states, Iceland, Northern Ireland and Norway. From any other country it is prohibited \u2014 whatever amount you would be willing to pay.<\/p>\n

    Wine and spirits<\/h3>\n

    Alcoholic beverages combine three separate charges: the customs duty by weight, the tax on distilled spirits, and import VAT. The regime depends on the alcohol content and the volume imported, and duty-free quantities are strictly framed. We cover this case in detail in our guide to the importation of wine and spirits into Switzerland<\/a>.<\/p>\n

    Fruit, vegetables and cereals<\/h3>\n

    These headings add a variable the others do not have: seasonality. The rate applying to a fruit or vegetable can change with the time of year, to protect Swiss production during its harvest campaign. The tariff must therefore always be consulted in Tares at the intended date of assessment, never at an approximate one.<\/p>\n

    Tariff quotas: the factor that changes everything<\/h2>\n

    On agricultural products, Switzerland operates tariff quotas. A defined volume of goods can be imported at a reduced, in-quota rate; beyond that volume, the same goods bear the out-of-quota rate, which is substantially higher. Two identical shipments can thus cost very different amounts depending on whether a quota share covers them.<\/p>\n

    Access to quota shares is administered by the Federal Office for Agriculture, under rules that vary by product \u2014 auction, allocation in proportion to purchases of Swiss production, or first come first served. For a regular food importer, mastering this mechanism weighs more on the margin than the rate itself.<\/p>\n

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    My Swiss Company insight<\/h4>\n

    Before signing a supply contract for agricultural goods into Switzerland, have the exact tariff heading established and check whether a quota share is available for the period. A contract priced at the in-quota rate but executed out of quota turns a planned margin into a dry loss from the first shipment.<\/p>\n<\/div>\n

    The gross-weight calculation<\/h2>\n

    Where a duty applies, Switzerland levies it as a rule on the gross weight<\/strong> of the consignment \u2014 the goods together with their packaging. Most other countries charge duty as a percentage of the value of the goods. This difference in method is behind the bulk of the estimation errors made by companies importing into Switzerland for the first time.<\/p>\n

    Two practical consequences. At equal value, weight drives the cost: two shipments invoiced at the same amount can bear very different duties. And any online calculator built for the European Union, which reasons in percentage of invoiced value, returns a wrong figure for Switzerland.<\/p>\n

    Worked example<\/h2>\n

    A company imports two shipments from France, of identical value: CHF 12,000 of mechanical parts on one side, CHF 12,000 of cheese on the other. Each weighs 400 kg gross; transport and insurance cost CHF 600 and clearance CHF 200.<\/p>\n

    \n\n\n\n\n\n\n\n\n\n
    Item<\/th>\nMechanical parts (ch. 84)<\/th>\nCheese (ch. 4)<\/th>\n<\/tr>\n<\/thead>\n
    Invoiced value<\/td>\nCHF 12,000<\/td>\nCHF 12,000<\/td>\n<\/tr>\n
    Transport, insurance, clearance<\/td>\nCHF 800<\/td>\nCHF 800<\/td>\n<\/tr>\n
    Customs duty<\/td>\nCHF 0 \u2014 zero rate since 2024<\/td>\nDuty by weight, per heading and quota<\/td>\n<\/tr>\n
    Import VAT base<\/td>\nCHF 12,800<\/td>\nCHF 12,800 plus the customs duty<\/td>\n<\/tr>\n
    Import VAT (8.1 %)<\/td>\nCHF 1,036.80<\/td>\nCharged on a base that includes the duty<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    My Swiss Company worked example, VAT rates in force in 2026. The agricultural duty depends on the precise tariff heading and quota availability: check it in Tares at the assessment date.<\/p>\n<\/div>\n

    The reading is clear. On the industrial field, the customs duty is gone and only VAT remains \u2014 recoverable for a registered business. On the agricultural field, the duty adds to the cost AND enters the VAT base: it is taxed a second time.<\/p>\n

    Permits and import authorisations<\/h2>\n

    The abolition of duties changed nothing about non-tariff restrictions \u2014 and this is the point companies most often discover at the border rather than upstream. Some goods require an authorisation before importation, independently of any customs duty.<\/p>\n