Cross-border e-commerce between Switzerland and the EU offers enormous potential but also brings special challenges. As a non-EU member, special customs and VAT regulations apply to Switzerland, based on the bilateral agreements between Switzerland and the European Union.
Customs Clearance
Shipments between Switzerland and the EU are subject to customs duty. The Swiss customs tariff (TARES) determines applicable duty rates. Thanks to the Switzerland-EU Free Trade Agreement, many goods are duty-free or duty-reduced, provided origin rules are met and proof of origin (EUR.1 or origin declaration on the invoice) is presented. For industrial products with Swiss or EU origin, customs duties generally do not apply.
Customs Declaration and Processing
Customs declarations are submitted electronically through the e-dec system of the Federal Customs Administration. For regular shipments, working with a customs agent or freight forwarder who handles clearance is recommended. Swiss Post and DPD offer integrated customs clearance services for e-commerce shipments, simplifying the process considerably.
VAT on Imports
Import VAT is levied on imports into Switzerland. Shipments with a VAT amount below CHF 5 (approximately CHF 65 goods value at the standard rate of 8.1%) are VAT-exempt. For distance sellers with over CHF 100,000 in small consignments per year, mandatory VAT registration with the ESTV applies.
Swiss Sellers in the EU
Swiss e-commerce businesses selling into the EU must observe EU VAT rules. Since July 2021, the Import One-Stop Shop (IOSS) applies for consignments up to EUR 150. Alternatively, import VAT can be collected in the destination country. For sales through Amazon.de or other EU marketplaces, the respective marketplace regulations apply and may handle VAT collection automatically.
Distance Selling Regulation
The distance selling regulation allows registered sellers to account for VAT themselves rather than having it collected at the border. This significantly speeds up delivery as no customs VAT clearance is needed at the border crossing. The end customer receives the shipment like a domestic delivery without additional fees or delays, greatly improving the shopping experience.
Practical Solutions
A Swiss warehouse can eliminate customs issues and enable faster delivery times for EU-based sellers. Fulfillment providers in Switzerland handle storage, picking and shipping via Swiss Post or Planzer. For EU-based merchants expanding into Switzerland, this is often the most efficient solution. Alternatively, Swiss sellers targeting the EU can use the Import One-Stop Shop (IOSS) or set up an EU warehouse to bypass customs processing entirely. Zunapro offers comprehensive cross-border solutions: from customs consulting through VAT registration with the ESTV to warehousing and fulfillment solutions in Switzerland.
