Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub) — 7-Page Customs Intelligence Hub
NIGHTLY AUDIT PASSEDAuthority: Federal Office for Customs and Border Security (BAZG / OFDF) — Passar System • Reviewed by: Borderless OS Global Customs & Statutory Review Board
[Quick Summary — Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub) Import VAT/GST, De Minimis & Deferral] Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub) assesses a standard 0.0% Import VAT/GST in CHF (official FX rate published by Swiss BAZG / OFDF Daily Devisenkurse). The commercial de minimis threshold is 62 CHF (Swiss VAT Act (MWSTG) Art. 53 — Tax Liability Threshold of 5.00 CHF Tax Due) — Switzerland waives Import VAT (MWST) when the calculated tax amount is <= 5.00 CHF. At the 8.1% standard MWST rate, shipments valued <= 62 CHF (or <= 192 CHF at the 2.6% reduced food/book rate) enter tax-free. Furthermore, Switzerland abolished all industrial tariffs to 0.00 CHF on Jan 1, 2024!
| Competent Customs Authority | Federal Office for Customs and Border Security (BAZG / OFDF) — Passar System |
|---|---|
| Official Import Declaration Form | BAZG PASSAR / E-DEC — EINFUHRZOLLANMELDUNG / DÉCLARATION EN DOUANE D'IMPORTATION (PASSAR) |
| Customs Valuation Basis | Gross Weight (CHF per 100 kg Gross Weight for Duties — ZG Art. 19) + CIF for 8.1% MWST |
| De Minimis Duty-Free Threshold | 62 CHF (Swiss VAT Act (MWSTG) Art. 53 — Tax Liability Threshold of 5.00 CHF Tax Due) |
| Primary Import VAT / GST & FX | 0.0% (CHF) • FX Authority: Swiss BAZG / OFDF Daily Devisenkurse |
| Outbound Export Filing Mandate | Switzerland Outbound Export Mandate: BAZG Passar Export (e-dec Export) |
| Effective Date | Tariff / Legal Code | Executive Order / Measure | Statutory Rule & Exemptions |
|---|---|---|---|
| 2025-03-12 | 9903.80.01 / 9903.85.01 | U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated) | Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas. |
| 2025-04-03 | 9903.94.01 | U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% Tariff | Assesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99). |
| 2025-04-05 | 9903.01.25 (Universal Baseline) / 9903.01.28 (US Content / Annex II Exempt) | U.S. IEEPA Universal Baseline (10%) & Country-Specific Reciprocal Tariff Schedule | Establishes a 10% universal baseline IEEPA duty (HTS 9903.01.25) on global imports into the United States effective April 5, 2025, with statutory exemptions for Annex II critical goods (pharmaceuticals, semiconductors, critical minerals, energy), Section 232 covered articles (which do not double-stack), U.S. content >=20% (9903.01.34), and Chapter 98 entries. |
📖 View Frequently Asked Customs Questions (3 Q&As)
Q: What is the customs de minimis threshold and valuation basis for importing into Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub)?
Verified Statutory Answer: Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub) assesses customs duties and import taxes using Gross Weight (CHF per 100 kg Gross Weight for Duties — ZG Art. 19) + CIF for 8.1% MWST. The statutory de minimis threshold is 62 CHF under Swiss VAT Act (MWSTG) Art. 53 — Tax Liability Threshold of 5.00 CHF Tax Due. Switzerland waives Import VAT (MWST) when the calculated tax amount is <= 5.00 CHF. At the 8.1% standard MWST rate, shipments valued <= 62 CHF (or <= 192 CHF at the 2.6% reduced food/book rate) enter tax-free. Furthermore, Switzerland abolished all industrial tariffs to 0.00 CHF on Jan 1, 2024!
Q: What are the standard import VAT/GST rates and cash-flow deferral schemes in Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub)?
Verified Statutory Answer: Swiss Industrial Tariff Abolition (Chapters 25–97 = 0.00 CHF / 100 kg) (0.0% under Swiss Customs Tariff Act Amendment (Aufhebung der Industriezölle — Jan 1, 2024)): All industrial goods, electronics, machinery, textiles, and medical devices in HS Chapters 25–97 enter Switzerland at 0% customs duty regardless of origin, even without a certificate of origin! Swiss Standard Import VAT (Mehrwertsteuer / TVA — MWST) (8.1% under Bundesgesetz über die Mehrwertsteuer (MWSTG) Art. 55): Reduced 2.6% MWST applies to foodstuffs, non-alcoholic beverages, medicines, and printed books. ZAZ account holders recover 8.1% MWST as input tax.
Q: Which Partner Government Agencies (PGAs) and product certifications are required at the border in Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub)?
Verified Statutory Answer: Shipments entering Switzerland (BAZG / OFDF — Passar & Gross-Weight Tariff Hub) are screened by Federal Office for Customs and Border Security (BAZG / OFDF) — Passar System alongside partner agencies including BAKOM / OFCOM (Swiss Telecom & Radio Compliance), Swissmedic (Therapeutic Products & Medical Devices — Recognizes US FDA & EU MDR!), BLV / OSAV (Food Safety & Veterinary Office). Declarations are filed electronically via BAZG Passar / e-dec Import.
Layer 2 & Layer 7: Valuation, De Minimis, Import VAT/GST & Official FX
Valuation Basis: Gross Weight (CHF per 100 kg Gross Weight for Duties — ZG Art. 19) + CIF for 8.1% MWST.
De Minimis Exemption: 62 CHF (Swiss VAT Act (MWSTG) Art. 53 — Tax Liability Threshold of 5.00 CHF Tax Due) — Switzerland waives Import VAT (MWST) when the calculated tax amount is <= 5.00 CHF. At the 8.1% standard MWST rate, shipments valued <= 62 CHF (or <= 192 CHF at the 2.6% reduced food/book rate) enter tax-free. Furthermore, Switzerland abolished all industrial tariffs to 0.00 CHF on Jan 1, 2024!
Official Customs FX Authority: Swiss BAZG / OFDF Daily Devisenkurse (Benchmark Rate: 0.865 CHF/USD).
Statutory Border Taxes & Cash-Flow Deferral Rules
💡 Statutory Deferral / Exemption Rule: All industrial goods, electronics, machinery, textiles, and medical devices in HS Chapters 25–97 enter Switzerland at 0% customs duty regardless of origin, even without a certificate of origin!
💡 Statutory Deferral / Exemption Rule: Reduced 2.6% MWST applies to foodstuffs, non-alcoholic beverages, medicines, and printed books. ZAZ account holders recover 8.1% MWST as input tax.