eCommerce and Swiss Customs: Be Ready to Import your Goods into Switzerland!

September 3, 2025 by

Lazhar Cader

Selling products in Switzerland requires customs clearance, as Switzerland is not part of the European Union. Rest assured: since January 1, 2024, Switzerland has removed customs duties on industrial products, including clothing, electronic devices, accessories, and many other items.

However, a customs declaration remains mandatory. You must also check if VAT (value-added tax) is due. Only small shipments with VAT below 5 Swiss francs — or about 5.33 € — are exempt. This corresponds to an item valued at 63 € or 67.22 € at the rate of 8.1%.

However, if your your turnover is more than €100,000 or €106,700€ in Switzerland and abroad, you must register and pay the VAT amount, regardless of the value of the shipment.

Additionally, if you import goods valued over 1,000 € from the EU, you must submit an export declaration to the customs authorities in your country. With this proof, the product is considered exported, meaning no French VAT — or other applicable VAT — is due.

DAP or DDP: Improving the Customer Experience

If you want to maintain a loyal relationship with your customers, be sure not to hide additional fees from them. Customers can quickly feel betrayed by a merchant when they have to pay unexpected fees during customs clearance.

2 scenarios are possible:

DAP (Delivered At Place), also known as DDU (Duties Unpaid)
DDP (Delivery Duty Paid)

For your information, there are options for group and individual customs clearance. Read the difference between DAP and DDP from Swiss Post for more information.

DAP

The customer is informed that the product is awaiting customs clearance. They must pay the VAT and any fees charged by the carrier.

The waiting period is extended, and if the fees are too high, the customer can cancel their purchase. If a package costs less than €60 or €64, you can afford to send it DAP, as there will be no VAT or fees charged to the customer.

DDP

The online merchant takes care of everything, including import VAT and various fees. This provides the best possible customer experience: customers pay the amount displayed on your website at checkout, ensuring greater transparency.

The choice between DAP or DDP delivery is particularly important when it incurs additional costs for the customer.

A delivery person delivers a package — **DAP or DDP delivery is an important choice if it represents additional costs for the customer.**

Swiss VAT for eCommerce

3 VAT rates apply in Switzerland:

The standard rate
The reduced rate
The special rate for accommodation, which does not apply to e-commerce products.

For your information, if the VAT collected is less than €5 or €5.33, and your turnover is less than €100,000 — or approximately €106,699.10 — in Switzerland, you do not have to pay it.

The standard rate

The standard rate is 8.1% VAT. For an item priced at 63 CHF — or 67.22 € — this corresponds to the minimum amount at which VAT applies.

The normal rate applies to all services that are not subject to the special rate.

The reduced rate

The reduced rate is 2.6% VAT. For an item priced at 194 CHF — or 207 € — this corresponds to the minimum amount at which VAT applies.

The reduced rate applies in particular to:

Foodstuffs
Medicines and dietary supplements
Newspapers and books
Cereals
Plants
Livestock and poultry
Fish
Other eligible products

The special rate for accommodation

The special rate applies to accommodation with breakfast, even when it is charged separately.

What to do if your revenue exceeds 100,000 CHF, or about 106,700 €, in Switzerland and abroad?

If this threshold is exceeded, your deliveries are considered national and you must register in Switzerland. You then become liable for VAT in Switzerland and will have to pay:

8.1% VAT for products at the normal rate
2.6% VAT if all your items are subject to the reduced rate

The sale prices displayed on your ecommerce site must include VAT when they are aimed at the Swiss market.

When you import goods into Switzerland via a DDP delivery, you pay VAT, but you can deduct it as input VAT. This avoids double taxation between the VAT charged to the customer and the VAT paid on import.

Since 2025, the marketplaces must collect VAT on sales of goods to Switzerland if the platform's revenue exceeds 100,000 CHF. This ensures tax equality between Swiss and foreign sellers.

A revenue exceeding 100,000 CHF — or 106,700 € — requires the designation of a tax representative in Switzerland.

Multiple boxes on a pallet — **A turnover of more than 100,000.- or €106,700 requires a tax representative in Switzerland**

Carry Out Compliant Customs Clearance in Switzerland

If you are subject to tax in Switzerland and regularly import goods, having a customs account is the simplest solution. However, you can also obtain the necessary customs clearance documents.

DAP shipments

When sending in DAP mode, a CN22 or CN23 document is attached to the shipment in the form of a label. This document identifies the contents and allows for the customs clearance of the shipment accordingly.

DDP shipments

For DDP shipments, you must first complete the customs formalities for export and import upon entry into Switzerland. This can be done via CSV file transfer or through the API.

However, it is advisable to inform the relevant service providers of your shipments in advance by email and provide them with all necessary information. You will find detailed information from the Swiss Post.

How to Obtain Fiscal Representation in Switzerland?

If you wish, a tax representative can assist you in completing various administrative procedures with the Swiss Confederation, such as VAT registration.

Once you have obtained your VAT number in the format CHE-XXX.XXX.XXX, the administration will register you in a centralized database. To do this, you will be required to pay a deposit corresponding to 3% of your taxable annual turnover in Switzerland. This amount is 2,000 CHF, but will never exceed 250,000 CHF.

VAT must be paid quarterly, and only the turnover declared in Switzerland is taken into account.

If your business regularly exports to Switzerland, you may need to open a customs account. The benefits are as follows:

Reduced processing times
Cashless payment
Electronic invoicing

Emaloja offers services for tax representation, commercial domiciliation, and other procedures related to the importation of goods into Switzerland, including warehousing.

See cross-border services

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Lazhar Cader September 3, 2025