Importing business goods: VAT and essential customs rules
Switzerland maintains strong economic ties with its European neighbors, supported by various agreements that facilitate the movement of goods. While European VAT rules are generally similar to those in effect in Switzerland, key differences remain—particularly when it comes to importing goods. It is therefore essential to understand the relevant customs and tax obligations in order to ensure full compliance and avoid unexpected costs.
Import VAT and customs obligations
According to Article 50 of the Swiss VAT Act (LTVA), the importation of goods into Switzerland from abroad is subject to import VAT, as defined by customs legislation. Under Article 70 of the Customs Act (LD), this tax obligation arises the moment goods cross the Swiss border.
The parties liable for the tax are:
the person transporting the goods across the border;
the person responsible for the customs declaration or their representative;
and any individual or entity on whose behalf the goods are imported.
These parties are jointly liable for paying the VAT and any applicable customs duties. Unless otherwise specified by the Federal Office for Customs and Border Security (OFDF), these amounts must be paid at the time of entry into Switzerland.
Customs debt components
In addition to VAT, customs duties may apply depending on the type of goods and are generally calculated based on gross weight. Agreements with the European Union (EU) and the European Free Trade Association (EFTA) may provide for exemptions or preferential rates, depending on the nature of the goods (refer to the Swiss customs tariff database, Tares).
Import declaration: Available procedures
Two main digital platforms are currently used for declaring imports:
E-dec Web
Free to use, mainly for private individuals
Declarations can be submitted up to 30 days before the goods arrive
Once accepted, the goods must enter Switzerland within 24 hours
E-dec Import
Designed for companies via professional logistics software
Declarations can be transmitted no earlier than the day before import
Immediate response:
“Free“ (Libre): the goods can be imported without further checks
“Blocked“ (Bloqué): in-person presentation at the customs desk with supporting documents is required
Commonly required documents include the commercial invoice, certificate of origin, customs tariff number, weight, value, and the importer’s VAT identification number (UID).
Transition to Passar from 2026
The current E-dec systems (Web and Import) will gradually be replaced by the new Passar goods traffic management system introduced by OFDF. This shift is part of a broader modernization of Swiss customs processes.
The transition from E-dec Import to Passar is scheduled between Q2 2026 and Q1 2027. Affected users should prepare for this change in advance.
Customs clearance
In the case of road transport, customs clearance typically occurs in two steps:
Submission of the declaration and supporting documents at the customs office of the country of departure (EU exit)
Presentation at an authorized Swiss customs office handling commercial goods
The OFDF then issues an Electronic Taxation Decision (DTe):
Companies with a customs account (PCD) can download the DTe directly
Otherwise, the transporter must pay the VAT and duties in person at the customs desk
The calculation of import charges depends on several criteria: customs code, quantity, weight, value, and origin of the goods. Detailed information is available in the Tares online customs tariff.
Treatment of Foreign VAT (EU)
When a Swiss company purchases goods abroad, it may—under certain conditions—apply for a refund of the foreign VAT or benefit from an exemption. These procedures vary by country, even though EU rules are generally harmonized under Directive 2008/9/EC.
⚠️ Important: VAT refund or exemption procedures differ depending on whether the goods are intended for business or personal use. In business contexts, the requirements are typically stricter.
For example, in the case of a purchase in France, claiming a refund or exemption of French VAT requires proof that the goods have left the EU. This proof usually involves the Single Administrative Document “Document Administratif Unique” (DAU), particularly the “EX” (export) section, or processing through the DELTA X electronic customs system. Other forms of proof may also be accepted under Article 74 of Annex III to the French General Tax Code (CGI), such as a validated import declaration in the destination country.
It’s also worth noting that sellers may reject evidence they deem insufficient or non-compliant. In such cases, they are not obligated to refund the VAT or grant an exemption.
Summary : Key takeaway
- All goods imported into Switzerland are subject to Swiss VAT, regardless of any foreign VAT that may have been paid.
- Customs duties may also apply, depending on the goods’ nature, value, origin, and weight.
- Two platforms (E-dec Web and E-dec Import) are currently used for import declarations but will be gradually replaced by Passar starting in 2026.
- Procedures for reclaiming or exempting foreign VAT vary from country to country and are separate from Swiss tax obligations.
👉 Important: The Swiss VAT system is entirely independent from foreign VAT regimes. Failing to recover VAT in the country of origin does not exempt an importer from paying Swiss VAT at the border.
✅ Good news : Swiss import VAT paid at the border can be reclaimed as input tax in the company’s VAT return, provided the imported goods are used for a taxable business activity.
Disclaimer: This article is provided for general informational purposes only and does not constitute personalized tax, legal, or customs advice. While the content is based on sources considered reliable and current at the time of publication, laws and administrative practices may change at any time.
We strongly recommend that individuals or businesses involved in importing goods into Switzerland consult a qualified expert before making any decisions or initiating specific actions. Our fiduciary firm is available to provide tailored guidance suited to your situation.