VAT and duties payable when importing personal goods from Switzerland and the Channel Islands to the EU?

Do I pay VAT on imports from Switzerland?

When selling from Switzerland to either consumers or businesses in an EU country, you will have to consider import VAT. As the most general rule, the destination country for your goods will require VAT to be paid – usually at its standard rate – before the goods can reach your customer.

Are there import duties from Switzerland to EU?

The Free Trade Agreement entered into in 1972 between the European Free Trade Association (EFTA), of which Switzerland forms part, and the European Economic Community (EEC) allows Swiss companies to import and export, duty-free, certain industrial products from and into the EU.

Do I have to pay VAT on goods from Switzerland to UK?

No VAT is payable on importing goods to the UK from EU Member States. Exports from EU countries to the UK are zero rated for VAT on entering the UK and a “Reverse Charge” process is implemented.

Do you pay duty on goods from Switzerland?

Paying customs duties
In principle, you need to pay customs duties and Swiss VAT on any product you order from abroad. In most cases, only the shipping costs are paid by the sender.

Is Switzerland exempt from VAT?

If you buy anything in Switzerland, you have to pay value-added tax. It usually amounts to 7.7 per cent of the product price. The rate is lower for goods for everyday use.

Do you pay VAT on import duty?

Reclaiming VAT on Imported Goods
It is also worth remembering that there will be VAT to pay on any import duty. What is different is that VAT on imported goods is paid directly to HMRC, while domestic VAT is normally paid to a supplier of goods.

How much can I import without paying duty?

Mailing and Shipping Goods – Customs Duty Guidance
Up to $1,600 in goods will be duty-free under your personal exemption if the merchandise is from an IP. Up to $800 in goods will be duty-free if it is from a CBI or Andean country. Any additional amount, up to $1,000, in goods will be dutiable at a flat rate (3%).

Do I need a VAT number to import goods?

You do not have to register for VAT to import goods, but obviously if you do not register you will not be able to claim back any VAT you pay. If you buy goods in the European Union you must declare output tax on them on your VAT return.

How much duty do I pay on imports?

Customs Duty

Type and value of goods	Customs Duty
Non-excise goods worth £135 or less	No charge
Gifts above £135 and up to £630	2.5%, but rates are lower for some goods – call the helpline
Gifts above £630 and other goods above £135	The rate depends on the type of goods and where they came from – call the helpline

Does Switzerland have a free trade agreement with the EU?

Switzerland signed a free-trade agreement with the then European Economic Community in 1972, which entered into force in 1973. Switzerland is a member of the European Free Trade Association (EFTA), and took part in negotiating the European Economic Area (EEA) agreement with the European Union.

How is import VAT charged?

Value-Added Tax (VAT) is payable at point of importation into the State. Imported goods are liable to VAT at the same rate as applies to similar goods sold within the State. For example, goods which are zero-rated on sale within the State are zero-rated at importation.

How do I avoid custom charges?

There is no way to avoid customs duties, customs officers will check all items entering the country and charges will be applied where necessary. If you simply put ‘gift’ on the customs invoice, this does not mean it will not attract duty as they will still check the value of what is in the box.

What is the VAT tax in Switzerland?

7.7%

The Swiss standard VAT rate is 7.7%, which is below the OECD average. The average VAT/GST¹ standard rate in the OECD was 19.2% as of . The previous standard VAT rate in Switzerland was 8% in 2017. It changed to the current level in 2018.

Is Switzerland part of EU?

Switzerland is not an EU or EEA member but is part of the single market. This means Swiss nationals have the same rights to live and work in the UK as other EEA nationals.

What is the import tax in Switzerland?

7.7% VAT (applicable to majority of all consignments) => CHF 65.00. 2.5% VAT (special goods such as books) => CHF 200.00.

What is the difference between customs duty and VAT?

Import duty is a type of tax payable on the value of imported goods. Value Added Tax (VAT) is another type of tax payable by the end consumer. It can be accounted for at various stages in the flow of goods into the country and all the way along the chain to the end consumer.

How much is import VAT in Switzerland?