Customs guide
Three numbers decide
what you actually pay.
The duty rate, the basis it applies to, and the threshold below which it is waived. Most import calculators get the second one wrong, which is how a quote can be out by a fifth on the same goods to the same address.
CIF or FOB
A CIF destination assesses duty on goods plus freight and insurance. A FOB destination assesses it on the goods alone. On a heavy, low-value shipment that distinction moves the total more than the duty rate itself does — and it is per country, not per product.
Every destination
What each country
charges, and on what.
Generated from the destination records, so this table and your quote cannot disagree. Rates are verified 11 August 2026 and re-checked on the morning of every purchase.
Duty12.5% on FOB value · Section 301 all-in cap
Federal import VATnone — states assess use tax separately
De-minimisNone. Suspended for every country since 29 August 2025.
Freight fromCHF 38 + 11.5/kg chargeable
Duty0.0% on CIF value · CH–JP EPA preferential rate
Consumption tax10%
De-minimisJPY 10,000 customs value. Below it, duty and consumption tax are generally waived.
Freight fromCHF 34 + 12.2/kg chargeable
Duty4.5% on FOB value · MFN rate applied without proof of origin
GST (+ provincial)5%
De-minimisCAD 20 — effectively none
Freight fromCHF 34 + 11.8/kg chargeable
Duty5.0% on CIF value · GCC common external tariff
VAT5%
De-minimisAED 300 customs value for courier shipments.
Freight fromCHF 32 + 10.9/kg chargeable
Duty0.0% on CIF value · Free port — duty on four categories only
GST9%
De-minimisNone. GST is charged on every import regardless of value.
Freight fromCHF 31 + 10.4/kg chargeable
Duty5.0% on FOB value · General tariff above A$1,000
GST10%
De-minimisA$1,000 for duty. GST applies from the first dollar under the low-value import rules.
Freight fromCHF 36 + 13.4/kg chargeable
Duty0.0% on CIF value · UK–CH agreement, originating goods
VAT20%
De-minimis£135 determines who collects VAT, not whether it is due.
Freight fromCHF 22 + 7.2/kg chargeable
Duty2.6% on CIF value · MFN rate · 0% on most industrial goods with proof of Swiss origin
Einfuhrumsatzsteuer19%
De-minimisEUR 150 duty-free · VAT from EUR 0
Freight fromCHF 18 + 5.4/kg chargeable
Duty2.6% on CIF value · MFN rate · 0% on most industrial goods with proof of Swiss origin
TVA à l'importation20%
De-minimisEUR 150 duty-free · TVA from EUR 0
Freight fromCHF 18 + 5.4/kg chargeable
Duty8.0% on CIF value · MFN rate · reduced rates on many goods under the CH–CN FTA
Import VAT13%
De-minimisCNY 50 · personal postal tax may apply
Freight fromCHF 36 + 11.2/kg chargeable
Duty15.0% on CIF value · Basic customs duty · social welfare surcharge applies on top
IGST18%
De-minimisINR 5 000 gift relief only
Freight fromCHF 38 + 12.6/kg chargeable
Duty5.0% on CIF value · GCC common external tariff
VAT15%
De-minimisSAR 1 000
Freight fromCHF 35 + 11.6/kg chargeable
Duty2.0% on CIF value · EFTA–Korea FTA · 0% on originating goods with a declaration
VAT10%
De-minimisUSD 150 · 0% duty on most goods under CH–KR FTA
Freight fromCHF 33 + 11.4/kg chargeable
Duty15.0% on CIF value · MFN rate · no CH–ZA agreement in force
VAT15%
De-minimisZAR 500
Freight fromCHF 42 + 15.2/kg chargeable
Duty5.0% on FOB value · General tariff · no CH–NZ agreement in force
GST15%
De-minimisNZD 1 000
Freight fromCHF 40 + 14.6/kg chargeable
Duty20.0% on CIF value · Imposto de Importação · no agreement in force
ICMS17%
De-minimisUSD 50 between individuals only
Freight fromCHF 46 + 16.8/kg chargeable
De-minimis is not a discount. It is a threshold below which a destination waives duty, tax or both — and several waive neither. Where a threshold exists we quote both sides of it, because consolidating four parcels into one can cross it.
The Swiss side
Why the declared value
is lower than the price tag.
Swiss retail prices include 8.1% VAT. On export that VAT is reclaimed and credited to you, so the declared customs value is legitimately the net figure — which also reduces the duty and destination tax calculated on top of it.
Swiss VAT8.1% on most goods, included in the shelf price and reclaimed on export. Documented on the commercial invoice, not asserted.
Declared valueThe net figure after the refund. We do not under-declare below it: that is fraud, it voids the insurance, and it is the customer who is exposed on inspection.
OriginSwiss origin gives a preferential rate under several agreements, including CH–JP and CH–KR. It has to be declared and, in some cases, certified — a receipt does not do it.
Importer of recordDr. Import, on DDP shipments. We settle destination duty and tax so nothing is collected from you on arrival. Businesses reclaiming their own duty can request DAP instead.
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