All merchandise must be declared in accordance with the customs tariff upon importation and exportation. This also applies to private goods not transported in personal luggage or a private vehicle.
The Swiss customs tariff, like most customs tariffs worldwide, is based on the internationally valid Harmonized System (HS). The first six digits of the 8-digit Swiss tariff headings correspond to the HS.
The Federal Office for Customs and Border Security makes the customs tariff (Tares) available on the Internet free of charge (www.tares.ch). After selecting the date, the country of origin or destination, the direction of transport (import/export), the 8-digit tariff heading, and any applicable statistical key, a click on the magnifying glass symbol displays the possible customs rates (normal customs rate and customs rates granted for certain uses under specific conditions or if a valid certificate of origin is available), additional fees or taxes, licence requirements, and other information. The application also links to additional information: e.g. Tariff classification decisions, Explanatory notes to the customs tariff (providing a detailed description of which goods correspond to which tariff codes), and Remarks (General remarks, Notes on Free Trade Agreements, Customs Quotas, Trade Statistics, Customs Privileges, Taxes, Import and Export Licences and special provisions). "Help" leads to an online manual, answers to frequently asked questions and the hotline addresses.
Electronic Tares training and the option of printing the General Tariff as a PDF document round off the Internet offerings. In the event of a disruption of the Tares application, the general tariff can be used to determine the tariff number (emergency solution).
Estimating the cost of personal goods: