Procedure for appealing against assessments

When you enter Switzerland, or return from abroad, carrying goods for your personal use or intended as gifts with a value which exceeds the duty-free allowances or limit, customs duty and VAT must be paid on the goods in question.

As proof of payment, you will receive:

A till receipt

After paying Customs staff at the counter

An assessment decision

After completing a written self-declaration at an unmanned border crossing

Do you disagree with the proof of payment?

You can file an appeal if you disagree with the collection of duties and taxes. To do this, write to the competent District Directorate of Customs and enclose the available supporting documents with your letter.

Appeal deadline:

60 days
(from the proof of payment issue date)

Appeals office:

Competent District Directorate of Customs → Address


  • Signed formal request
    (what needs to be corrected?)
  • Contested assessment decision
  • Supporting documentation

Further info

The full context is available in: