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
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
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
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
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
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.
Thresholds
| Currency | Swiss Franc CHF |
| Duty Exemption<br /> (De minimis Value) | CHF 65 (if charged 7.7% VAT)<br /> 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<br /> (De minimis Value) | CHF 65 (if charged 7.7% VAT)<br /> CHF 200 (if charged 2.5% VAT) |
| Tax Calculation Method | Assessment basis |
A VAT charge of CHF 5 or less (about $7 CAD), will not be levied
