Goods for non-profit organisations and relief organisations
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.
In order to be able to import goods for non-profit organisations and relief organisations free of customs duties and VAT, an application must first be made to the relevant District Directorate of Customs. Only after authorisation has been issued may the goods be imported exempt of duties and taxes.
The District Directorate of Customs can also provide information regarding which organisations are entitled to import such goods.
Further information can be found in regulation R-18-03 (available in German, French, Italian).
Exemption from import duties and taxes is granted for virtually all products that are not intended for sale (gifts or donations). These must be intended to alleviate hardship or damage and must be donated to the person in need or the harmed party respectively to a non-profit organization, either directly or through relief organisations. The donation must nevertheless be proportionate to the need in order to qualify for tax-free status.
In contrast, donated goods which are first sold in Switzerland and whose proceeds then go to benefit the parties concerned are subject to duties and taxes.