Selling to Switzerland in 2026: the CHF 5 VAT rule, no duty on most goods and the CHF 100,000 registration
Switzerland is not in the EU, so EU VAT, IOSS and the €2 EU handling fee do not apply there. Small orders often arrive with nothing to pay, because Swiss import VAT of CHF 5 or less is not collected, and since 2024 there is no customs duty on most non-food goods. Above that, the buyer pays 8.1% VAT plus the carrier's clearance fee, unless you or the platform are registered for Swiss VAT. Here is what that means for Etsy, eBay and Shopify sellers, with an official source and date for every rule.
Switzerland at a glance
| Order (value incl. shipping) | Swiss VAT | Customs duty | What the buyer pays on arrival |
|---|---|---|---|
| Up to about CHF 62 (standard rate) | Not collected (CHF 5 or less) | None on non-food goods | Usually nothing |
| Up to about CHF 193 (2.6%: food, books) | Not collected (CHF 5 or less) | Food: by weight, not collected under CHF 5 | Usually nothing |
| Above those values, seller not registered | 8.1% (2.6% reduced) on goods, shipping and duty | None on non-food goods | VAT plus the carrier's clearance fee |
| Seller or platform registered for Swiss VAT | Charged at checkout | None on non-food goods | Should be nothing extra if the carrier has the seller's VAT details |
The CHF 5 VAT rule
Switzerland: import VAT is 8.1% (2.6% on e.g. food, books and medicines), and tax amounts of CHF 5 or less are not collected. That corresponds to a value for tax of about CHF 62 at 8.1% (CHF 193 at 2.6%). The value includes shipping and all costs to the Swiss address, and customs duties under CHF 5 are not collected either.
Worked examples (our arithmetic at 8.1%): a CHF 50 print with CHF 10 shipping has a value of CHF 60, so the VAT would be CHF 4.86 and is not collected. A CHF 80 jacket with CHF 15 shipping has a value of CHF 95, so the buyer pays CHF 7.70 VAT plus the carrier's fee. Shipping counts, so an expensive postage option can push a small order over the line.
Customs duty: zero on most goods since 2024
Since 1 January 2024 Switzerland charges no customs duty on industrial goods (HS chapters 25 to 97), whatever their origin, including clothing, shoes, jewellery, cosmetics and household goods. Agricultural goods (chapters 1 to 24 and some of 35 and 38) still pay duty, mostly by weight. VAT is unchanged.
So for handmade jewellery, clothing, prints, ceramics or electronics there is no Swiss duty, whatever country they were made in, and no proof of origin is needed for goods staying in Switzerland. Food, sweets, tea, honey and other agricultural goods still pay duty by weight. Check the rate in the Swiss tariff, Tares.
Paperwork and carrier fees
Every parcel to Switzerland is declared by the carrier using the sender's details: by post with a CN 23 (or CN 22 for letters) and a copy of the invoice. Swiss Post and couriers charge their own customs clearance fees, which differ by company and are not set by customs.
Selling on Etsy or eBay
Since 1 January 2025 a platform that brings seller and buyer together is treated as the supplier for Swiss VAT once it reaches the CHF 100,000 threshold. The Federal Tax Administration's list dated 29 October 2026 shows eBay Marketplaces GmbH as a platform operator since 1 January 2025; Etsy does not appear on that list.
Check your platform's own help pages for whether it adds Swiss VAT at checkout. If it does not, your Swiss buyer pays VAT and a clearance fee on arrival for orders above about CHF 62, so say so in your listing or shop policies.
Selling from your own shop (Shopify, WooCommerce)
A foreign seller whose sales of small consignments to Switzerland (parcels on which import VAT would be CHF 5 or less) reach CHF 100,000 in a year must register for Swiss VAT from the following month, through a Swiss tax representative. From then on it charges Swiss VAT on all its deliveries to Switzerland, and must make sure buyers are not charged import VAT again. Voluntary registration earlier is possible.
Most small sellers stay well under CHF 100,000 a year of small parcels, so they do not register and the buyer pays any VAT on arrival. You can tell buyers "Orders under about CHF 60 including shipping usually arrive with nothing to pay; above that, Swiss VAT of 8.1% and a carrier fee are payable on delivery."
Checklist for sellers shipping to Switzerland
- Price the order including shipping: under about CHF 62 at 8.1% usually means nothing to pay.
- Do not charge EU VAT or use an IOSS number for Swiss buyers; Switzerland is outside the EU.
- Use a CN 23 with a copy of the invoice for parcels, and describe every item precisely; see how to fill in CN22 and CN23.
- Food and agricultural goods still pay duty by weight; most other goods pay none.
- If your small Swiss parcels reach CHF 100,000 a year, register for Swiss VAT through a Swiss tax representative.
- Tell buyers in advance what they may pay on delivery, to avoid refused parcels; see DDP vs DAP for small sellers.
Our landed cost calculator does not cover Switzerland yet (it covers the US, UK, EU, Canada and Australia), so use the figures above. Compare with selling to Norway (VOEC), the EU's IOSS scheme and customs gift allowances.
This page is general information, not legal, tax or customs advice. Liechtenstein uses the same Swiss customs and VAT rules. See the disclaimer.
Sources for this page
- Courier by post, online shopping, mail-order company, BAZG / FOCBS (Swiss Federal Office for Customs and Border Security). Accessed 30 Oct 2026. Verified
- Abolition of industrial tariffs, SECO (Swiss State Secretariat for Economic Affairs). Accessed 30 Oct 2026. Verified
- Mail-order trade and platform taxation, ESTV / FTA (Swiss Federal Tax Administration). Accessed 30 Oct 2026. Verified
- VAT registration for platform operators, ESTV / FTA (Swiss Federal Tax Administration). Accessed 30 Oct 2026. Verified
- List of mail-order businesses and platform operators (29.10.2026), ESTV / FTA (Swiss Federal Tax Administration). Accessed 30 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.