Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents may be shipped to Switzerland from Canada if they have no
commercial value, i.e. they are not for sale.
Typical examples of documents include:
- Diplomas
- Driver's licence
- Passports
The following may be sent as document shipments if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Airline tickets | Only if validated |
| Annual reports | Maximum of 4 kg |
| Brochures | Maximum of 4 kg |
| Business cards | Maximum of 15 cards |
| Catalogues | Maximum of 4 kg |
| Cheques | Must be personalised |
| Company newsletters | Maximum of 4 kg |
| Greeting cards and invitations | Must be personalised |
| Examination papers | Maximum of 10 kg; above this a proforma invoice required but no
duty or taxes will be incurred |
| Newspapers | Maximum of 4 kg |
| Technical manuals | Maximum of 4 kg |
| Tickets for football (soccer) matches, concerts, and
stage performances | Shipper cannot be a printing company and the recipient cannot
be an event organiser or a ticket sales office |
| Traveller's cheques | Only if personalised |
| Visa applications | Only if personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_PT
You may ship a gift from Canada to Switzerland exempt from duties and
taxes providing the shipment is CHF 100 (about $140 CAD) or less.
This does not apply to shipments containing alcoholic beverages or
tobacco products.
NOTE:
The shipment's value does not include freight and insurance
costs.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Switzerland will be exempt from duties and tax if:
- Its value is CHF 100 (about $140 CAD) or less
- It does not contain alcoholic beverages or tobacco products
Be sure to indicate 'Gift' on the outside of the parcel.
Shipments from Business-to-Business
There is no information available at this time regarding the shipment
of gifts from a business in Canada to a business in Switzerland.
Shipments from Business-to-Individual
There is no information available at this time regarding the shipment
of a gift from a business in Canada to an individual in Switzerland.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment contains multiple gifts, be sure to wrap and tag
each one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ezv.admin.ch/ezv/en/home/information-individuals/online-shopping--mail-and-courier-consignments/importation-into-switzerland.html
https://www.ezv.admin.ch/ezv/en/home/information-individuals/online-shopping--mail-and-courier-consignments/importation-into-switzerland/gifts.html
Personal effects may be shipped to Switzerland from Canada duty and
tax free.
Moving Temporarily
Students
If you are moving temporarily to Switzerland as a student, you may
ship your personal effects from Canada duty-free.
Items that qualify for this exemption include:
- Household goods
- Clothing and footwear
- Sports equipment
- Books, computer, and other school related materials
Non-Students
There is no information available at this time regarding non-students
shipping personal effects for a temporary stay in Switzerland.
Moving Permanently
If you are moving permanently to Switzerland, you may ship your
personal effects and household goods from Canada duty-free. Your
shipment may include goods required for a profession or trade.
Your goods are to follow the conditions below:
- They must have been used by you or your family for at least 6 months
- They will be used by you or your family after you have moved to
Switzerland
- The shipment must arrive in Switzerland within 2 years of your
arrival
- There are limits to the amount of alcoholic beverages and tobacco
products that may be included (click here. for details)
Marriage
If you are moving to Switzerland because of marriage, you may ship
your personal effects duty-free from Canada. The shipment can include
wedding gifts and household items.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- Complete Form 18.44
household effects (click
here for details)
Sources:
https://www.ezv.admin.ch/ezv/en/home/information-individuals/personal-property--students--holiday-homes--getting-married-and-/importation-into-switzerland.html
https://www.ezv.admin.ch/ezv/en/home/information-individuals/personal-property--students--holiday-homes--getting-married-and-/importation-into-switzerland/moving--household-effects-.html
https://www.ezv.admin.ch/ezv/en/home/information-individuals/travel-and-purchases--allowances-and-duty-free-limit/importation-into-switzerland.html
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
You May Ship
- Chocolate
- Confectionary
- Baked goods (without meat or meat products)
- Honey (maximum of 2 kg)
- Pasta
- Olives stuffed with fish
- Infant food and milk powder (maximum of 2 kg)
- Foods for special medical diets (maximum of 2 kg)
- Fresh, gutted fish (maximum of 20 kg)
- Meat extracts and concentrates
- Packaged meat broths and soup flavours
Do Not Shipp
- Animal products
- Caviar
- Fruits and vegetables
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.blv.admin.ch/blv/de/home/lebensmittel-und-ernaehrung/lebensmittel-reiseverkehr.html
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are shipped to encourage orders and demonstrate
products. Samples may be shipped to Switzerland from Canada duty and
tax free.
The conditions of importation are:
- The samples have no commercial value, i.e. they cannot be
exchanged for money
- They may not be sold
- If they are to be tested, analysed, or displayed, their
value must be CHF 100 (about $140 CAD), or less
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- A commercial invoice must be included with your shipment
Sources:
https://www.ezv.admin.ch/ezv/en/home/information-companies/exemptions--reliefs--preferential-tariffs-and-export-contributio/importation-into-switzerland/duty-free-movement-of-goods--duty-free-arrangements-/commercial-samples-and-specimens.html
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material is material destined for display at trade
fairs, exhibitions, and commercial meetings. Advertising
shipped to Switzerland from Canada is exempt from duties and taxes.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
https://www.ezv.admin.ch/dam/ezv/de/dokumente/verfahren-betrieb/Aufgabenvollzug/Dokumentation/R-10%20Zollverfahren/r-10-60_voruebergehende_verwendung.pdf.download.pdf/R-10-60.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending equipment for repair to Switzerland from Canada will incur:
- Duty and VAT on replacement parts for the repair
- VAT on the labour charges
Items Under Warranty
Equipment sent to Switzerland for repairs covered by a warranty will
not incur GST.
Items No Longer Under Warranty
GST will be charged if an item is sent to Switzerland for repairs and
is no longer under warranty. GST will be applied to the value of the
repair work plus any parts added for the repair, and on any duties
charged.
Sending Product for Repair to Switzerland
Equipment of Canadian origin sent to Switzerland for repair will incur
VAT and duty on the replacement parts used for the repair. VAT will
also be applied to the labour charges.
If an item of Swiss origin is sent to Switzerland for repair, it
will be duty-free if its VAT value is CHF 1,298 (about $1,830
CAD) or less.
Returning Repaired Product to Switzerland
If an item has been repaired in Canada, it will incur VAT on the
labour costs and replacement parts.
These charges must be clearly stated on the commercial invoice.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Switzerland or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.post.ch/en/business-solutions/exports-imports-and-customs-clearance/imports/faqs-about-imports-customs-and-vat
https://www.ezv.admin.ch/ezv/en/home/information-individuals/online-shopping--mail-and-courier-consignments/exportation-from-switzerland/returns--repairs--processing.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/exemptions--reliefs--preferential-tariffs-and-export-contributio/exportation-from-switzerland.html
https://laws-lois.justice.gc.ca/eng/regulations/sor-91-31/page-1.html#h-934277
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods shipped to Switzerland from Canada for temporary admission will
require a deposit to cover the duties.
The goods must follow the requirements below:
- They must be returned to Canada
- They undergo no changes during their stay in Switzerland
- They are readily identifiable
- They remain in Switzerland for a maximum of 2 years (a 1 year
extension up to 3 times may be allowed by customs authorities)
Goods that are typically shipped for temporary admission include:
- Professional equipment
- Items used in sporting events
- Products sent to an exhibition or trade fair
- To test equipment
NOTE: Portable musical instruments are
considered personal effects so they are not required to be declared as
a temporary admission.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Switzerland,
you can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 24 months in Switzerland
NOTE:
- If the above conditions are not followed, duties and taxes
will be charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.ezv.admin.ch/ezv/en/home/information-individuals/travel-and-purchases--allowances-and-duty-free-limit/importation-into-switzerland/portable-musical-instruments.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/temporary-importation.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/temporary-importation/zavv.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/temporary-importation/ata-carnet.html
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Occasional Shipper
If you occasionally ship sold goods to Switzerland from Canada,
for e.g. through eBay, they will incur duties and VAT.
If the amount of duty or VAT owing is CHF 5 (about $7 CAD) or
less, the monies owing will not be levied.
Regular Shipper
If you regularly ship sold goods to Switzerland, we recommend the
use of a Swiss licenced customs broker.
Sources:
https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/declaring-goods.html
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Jean-Jacques Rousseau
Grand-Rue 40
1204 Geneva
Switzerland
Phone: +41 22 310 10 28 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The amount of duty owing on a shipment is calculated on the gross weight
of a parcel, including the packaging. The rate is often less than
CHF 1 per kilogram (about $1.40 CAD). However, higher duty rates are
applied to shipments of alcoholic beverages, tobacco products,
jewellery, textiles, and foodstuffs.
The amount of VAT owing on a shipment is calculated using the assessment
basis of the shipment. The assessment basis is the sum of the customs
value, shipping costs, and import duties.
A VAT charge of CHF 5 or less (about $7 CAD), will not be levied
Thresholds
If the amount of duty or VAT owing is CHF 5 or less (about $7
CAD), it will not be levied.
The shipment thresholds (de minimis values) for a shipment are:
- CHF 65 (about $90 CAD) at a VAT rate of 7.7%
- CHF 200 (about $270 CAD) at a VAT rate of 2.5%
| Currency | Swiss Franc CHF |
Duty Exemption
(De minimis Value) | CHF 65 (if charged 7.7% VAT)
CHF 200 (if charged 2.5% VAT) |
| Duty Calculation Method | Parcel's gross weight |
| TAX (IVA, i.e. VAT) | 7.7% 2.5% (foodstuffs, books, magazines, medicines) |
Tax Exemption
(De minimis Value) | CHF 65 (if charged 7.7% VAT)
CHF 200 (if charged 2.5% VAT) |
| Tax Calculation Method | Assessment basis |
| |
Duties on Imports
Canada has signed a free trade agreement with Switzerland (EFTA) that
has reduced a number of duties on goods.
Excise duties apply to alcoholic beverages and tobacco products.
Details for spirits can be found here.
Details for beer can be found
here.
Details for tobacco products can be found
here.
- Candy2.00 - 2.30 CHF per
100 kg gross weight
(about $2.80 - 3.20 CAD) - ChocolateIt varies depending on
the weight of milkfat - Spirits and Wines0%
- Tobacco0%
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances0%
- Toys0%
- Sports Equipment0%
Sources:
https://www.ezv.admin.ch/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/customs-duties.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/courier-by-post--online-shopping--mail-order-company.html
https://webcache.googleusercontent.com/search?q=cache:CgAK-iW9fUYJ:https://www.ch.ch/en/ordering-goods-abroad/+&cd=1&hl=en&ct=clnk&gl=pt
https://xtares.admin.ch/tares/login/loginFormFiller.do;jsessionid=KO3V_qpu5S54vBLA01CYyez37Ods5vR9Ii5CGhjKvMZqCMDo8mV5!-1161718911
https://santandertrade.com/en/portal/international-shipments/switzerland/customs-procedures
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/european-association-europeenne/fta-ale/background-contexte.aspx?lang=eng
https://www.ezv.admin.ch/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/alcohol-duties-and-prepaid-disposal-fees/monopoly-tax--spirits-tax-.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/alcohol-duties-and-prepaid-disposal-fees/beer-excise-tax.html
https://www.ezv.admin.ch/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/tobacco-excise-tax.html
