The Swiss authorities online
How much can you bring through customs duty-free for personal use each day (without having to pay Swiss VAT and customs duties)? How do you pay duty on goods that exceed the quantitative exemption?
The VAT-free limit for purchases is CHF 300. This is based on the total value of all goods, including alcohol and tobacco products. If you exceed the CHF 300 limit, you will have to pay VAT on the total value of all goods.
You are allowed to bring in a certain quantity of other goods duty free, known as an allowance. However, if you exceed the allowance e.g. for alcohol, tobacco or meat, you will have to pay customs duty. Detailed information is available from the Federal Customs Administration:
Information on duty-free allowances and customs duties on large quantities of foodstuffs (meat, meat products, butter, cream, oil, etc.), alcohol and tobacco.
Special provisions apply to merchandise and goods used for commercial purposes: they must be declared online according to the relevant customs tariff. This also applies to goods ordered on the internet, or if you import the goods in your own private vehicle.
Information on importing merchandise:
There are two ways of clearing goods through customs: