Duty-free movement of goods (duty-free arrangements)

This page provides comprehensive information on customs and tax exemptions for imported goods. Learn about the foundations and conditions that enable tax- and duty-free imports, including specific exceptions like commercial samples and charitable organizations.

Domestic goods returned to Switzerland can be re-imported duty-free if unchanged abroad. Exemption applies if defects emerged during foreign processing. Re-import must occur within five years, unless returned to the original sender. Request exemption in the import declaration.

To import art objects duty-free for long-term public display, you must commit not to sell them. Special procedures apply for temporary importation, such as for exhibitions. Artists can also import their own works without duty.

Commercial samples and specimens can be imported duty-free for analysis, presentation, or testing. They must either be valueless or not exceed a value of one hundred Swiss francs. Specimens may not be consumed or sold.

The content is available in German, French or Italian.

Goods destined for non-profit organisations can be imported duty-free, pending authorisation from the relevant District Directorate of Customs. This exemption applies solely to products not intended for sale and aims to alleviate hardship or damage.

Diplomats in Switzerland benefit from duty-free import advantages for official and personal purposes, as per the Vienna Conventions and Swiss customs law. Procedures to access these privileges require the use of form 14.60, which must be submitted to a competent customs office.

In accordance with Article 30 of the Ordinance of 23 August 1989 on customs privileges for diplomatic missions in Bern and consular posts in Switzerland (SR 631.144.0) and Article 28 of the Ordinance of 13 November 1985 on customs privileges for international organisations, states in their relations with these organisations and special missions of foreign states (SR 631.145.0), the institutional and individual beneficiaries referred to in Article 2 of the Federal Host State Act of 22 June 2007 (HSA; SR 192.12) are entitled to tax-free fuel.