Shipping parcels from 
China to 
Switzerland: when is a parcel free of VAT and duty? in detail
Answer
For the ordinary commercial parcels covered here, the low-amount import VAT relief is based on the tax due, not a universal goods-value allowance. Separate rules apply to private gifts. What matters is the amount of tax due: the Federal Office for Customs and Border Security (BAZG) says tax amounts of up to CHF 5 are not collected, and neither are duties of up to CHF 5. The standard VAT rate is 8.1%, with 2.6% for certain goods such as food, books and medicines. A mail-order seller must register for Swiss VAT once it reaches annual turnover of at least CHF 100,000 from small consignments dispatched or transported from abroad to Switzerland that are exempt from import VAT because of the small tax amount (not worldwide turnover or all sales to Switzerland), and foreign companies need a Swiss tax representative. Once registered, the seller accounts for Swiss domestic VAT on all supplies to Swiss buyers. Platform taxation rules (Art. 20a VATA) have applied since 1 January 2025; whether a platform owes VAT depends on its location, its supplies in Switzerland and the mail-order conditions. Alcohol and tobacco carry higher duties and extra taxes.
- Applies to
- Postal or courier parcels sent from China to individuals in Switzerland.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Item | Rule | Status | Source |
|---|---|---|---|
| Small amounts | For administrative reasons, tax amounts up to CHF 5 are not collected; duties up to CHF 5 are likewise not collected | In force | |
| VAT rates | Standard 8.1%; 2.6% for certain goods | In force | Same page |
| Mail-order sellers (small consignments) | Consignments with a tax amount within the CHF 5 limit are free of import tax. The threshold is annual turnover of at least CHF 100,000 from small consignments dispatched or transported from abroad to Switzerland that are exempt from import VAT because of the small tax amount; it is not worldwide turnover or all sales to Switzerland. Once the threshold is reached under the mail-order rules, the relevant supplies are treated as domestic from the following month and the seller must register for VAT; a foreign company must appoint a representative in Switzerland. Once registered under the mail-order rules, the seller accounts for Swiss domestic VAT on both small and larger consignments. Small consignments remain exempt from import VAT; that does not remove domestic VAT on the sale. | In force (since 1 Jan 2019) | |
| Platform operators | From 1 January 2025, a platform within Art. 20a VATA can be treated as the supplier when it brings seller and buyer together; whether it owes VAT depends on its location, its supplies in Switzerland and the mail-order conditions. The previous-12-month test (at least CHF 100,000 turnover from small consignments, and continued such supplies expected over the following 12 months) is a transitional rule for the 1 January 2025 commencement, not the sole ongoing test for every platform | In force since 1 January 2025 | |
| Alcohol and tobacco | Higher duties, and alcohol carries additional taxes; the private-gift relief excludes both | In force |
What you can do yourself
- Work out the tax first: tax base times rate (8.1% or 2.6%), then compare with CHF 5. Don't treat CHF 5 as a goods value. The import VAT base generally includes the goods price and costs to the Swiss destination, including packing, transport, insurance, clearance and applicable import charges.
- Selling on a marketplace: check whether the platform handles Swiss VAT for your orders (account settings, platform notices).
- Selling from your own site: track annual turnover from small consignments dispatched from abroad to Switzerland that are exempt from import VAT because of the small tax amount (not worldwide turnover), and prepare registration and a tax representative well before CHF 100,000.
- State clearly in quotes and on the page whether the buyer may still face import tax or handling charges, and who bears them.
When to use a licensed professional
- To register for Swiss VAT, appoint a tax representative, or if you can't tell whether you reach CHF 100,000, talk to a Swiss tax adviser or accountant.
- If goods are held or need a formal customs entry, talk to a Swiss customs broker.
Check before you pay, and warning signs
- If someone offers to handle registration or act as your representative, check their Swiss company details and what the fee covers (the FTA page says it publishes a list of taxable mail-order companies and platforms, which can help).
- "Split the order to stay under CHF 5", "declare a lower value" or "mark it as a gift" are warning signs. Don't do them.
Unknowns
- Whether the CHF 5 rule applies to alcohol and tobacco: the BAZG page only says duty and tax amounts up to CHF 5 are not collected and does not single out alcohol or tobacco; judge by the actual amount due.
- Invoicing and filing after registration: the
ESTV mail-order page says the address label must carry the company name and VAT number and a VAT-compliant or pro forma invoice showing the Swiss tax must be attached (postal CN 22/23 forms need both); it does not state the filing period, which is covered in ESTV MWST-Info 02 or by asking ESTV.
- Tax representative and security:
ESTV says foreign mail-order companies must have a tax representative based in Switzerland; for foreign companies ESTV generally waives security but reserves the right to demand it later if procedural duties are not met on time, and the page gives no amount.
- Any future change in VAT rates: the change found on the pages opened this time is the platform rules applying since 1 January 2025; the search of all announcements and pending legislation for the past 12 months was not completed, so no guarantee is given that nothing else has changed.
- Special duties and trade remedies:
SECO states that Switzerland does not apply safeguard, anti-dumping or anti-subsidy measures. China–Switzerland FTA:
BAZG says FTA preference applies only to goods meeting the origin provisions; it gives no specific rates, so check by tariff code and proof of origin.
- Private gifts:
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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