All consignments from abroad are announced to traditions for evaluation (traditions approval and repayment of duties).
This is carried out by the carrier, e.g in the case of parcels and letters. DHL, UPS, Swiss Post, etc., utilising the details supplied by the transmitter while preparing the traditions declaration. The transmitter must definitely asian singles provide a whole and accurate description of this articles for the item that is postal.
The customs statement forms the cornerstone for the assortment of duties and fees (traditions duties, value added tax, etc.).
The traditions duties are often determined based on the weight that is grossincluding packaging), and they are often significantly less than CHF 1 per kilo. Especially beverages that are alcoholic tobacco products, foodstuffs, textiles and jewelry products are topic to raised customs duties and/or other high duties ( ag e.g. beer taxation or spirits income tax). The customs that are current per tariff going are available in the Electronic Customs Tariff – Tares: www.tares.ch.
For administrative reasons, traditions duties under CHF 5 are not levied.
Value included taxation (importation income tax)
Value included taxation quantities to 7,7% of this evaluation foundation. a decreased rate of 2.5% relates for many items ( e.g. foodstuff, publications, mags and medicines). Details are located in Article 25 associated with VAT Act.
Tax amounts of as much as 5 Swiss francs are maybe perhaps not levied. This income tax quantity corresponds towards the evaluation foundation of CHF 65 in the 7,7% VAT rate or CHF 200 during the 2.5% VAT price.
The evaluation foundation generally comprises the consideration taken care of those items at issue. This applies additionally for things bought online. The contract or invoice of sale types the cornerstone. The market value is taken into account, e.g. (more…)