Online retailers looking to expand into Switzerland, ships to the UK or Norway, leaves the EU single market and must comply with country-specific customs and tax requirements. Switzerland imposes a Import tax is generally levied on imported goods. Tax amounts up to CHF 5 are not collected, which corresponds to a tax base of CHF 62 at a VAT rate of 8.1% or CHF 193 at a VAT rate of 2.6%. Since Brexit, the UK has operated with a central threshold of £135 in goods value per shipment: below this threshold, VAT is levied at the point of sale; above it, import duties are payable upon entry. Norway uses the VOEC scheme for B2C shipments up to NOK 3,000 per item, provided the goods are eligible for this scheme. Other shipments must undergo standard customs clearance. MS Direct handles customs clearance for all three markets, including documentation, declaration, tax processing, and carrier coordination.
How does customs clearance work for shipments to Switzerland?
Every shipment from the EU to Switzerland must be properly declared for customs purposes, as Switzerland is not part of the EU customs territory. It is important to distinguish between customs duties and import tax:
- Swiss import tax is generally levied on imported goods.
- If the tax amounts to less than CHF 5, it is not collected. Based on an 8.1% VAT rate, this corresponds to a merchandise value of approximately CHF 65, including shipping, and based on a 2.6% VAT rate, to approximately CHF 193.
- Import tax is levied on amounts exceeding these values; any customs duties are determined based on the HS code, type of goods, country of origin, and weight.
- The required documents are a valid commercial invoice, the value of the goods, the country of origin, the HS code, and the recipient’s information.
Important Note: The Swiss mail-order regulations are based not on total sales in Switzerland, but on sales from small shipments. If a mail-order business generates at least CHF 100,000 in annual revenue from small shipments from abroad to Switzerland, its deliveries are considered domestic deliveries starting the following month. Small shipments are shipments for which import tax is not levied due to the small amount of up to CHF 5. Once the business is registered in the VAT register, all shipments from the online store to Switzerland are then considered domestic deliveries, including those with an import tax amount exceeding CHF 5. In this case, the shop collects Swiss VAT at checkout. Foreign companies generally need a tax representative in Switzerland for this purpose. As of January 1, 2025, the FTA may waive this requirement if procedural obligations are otherwise ensured.
| Feature | Details |
|---|---|
| Import Tax | Swiss VAT is generally levied on the value of goods, transportation costs, customs duties, and incidental expenses. |
| small amount | Tax amounts up to CHF 5 are not collected. This corresponds to a tax base of CHF 62 at an 8.1% VAT rate or CHF 193 at a 2.6% VAT rate. |
| VAT rate | 8.1% standard rate, 2.6% reduced rate, 3.8% special rate for lodging. |
| VAT Liability | Mail-order businesses become subject to domestic tax in Switzerland once their annual revenue from small shipments into Switzerland reaches at least CHF 100,000. |
| Platform Taxation | If you sell through an online platform, as of January 1, 2025, the platform may be considered a service provider and may collect Swiss VAT. |
| Required documents | Commercial invoice, value of goods, description of goods, country of origin, and HS code. |
| Customs Processing Time | Standard processing time of 1 to 3 business days with proper documentation. |
How does customs clearance work for shipments to the UK?
Since Brexit, the United Kingdom has been considered a third country for EU online retailers. For B2C shipments, the key threshold is a merchandise value of £135 per shipment.
- The £135 refers to the total value of the shipment, not to individual items. Shipping and insurance costs are not included, provided they are listed separately on the invoice. If they are included in the sales price and not listed separately, they are factored into the calculation.
- For shipments valued at up to £135, the seller collects UK VAT at the time of sale. No import VAT is charged at the border, and the shipment is exempt from customs duties. A customs declaration is still required, however.
- For shipments valued at over £135, import VAT and, depending on the HS code, customs duties are payable upon import. In this case, no UK VAT is charged on the sale.
- If you sell to a company registered for VAT in the UK and you have its VAT number, the buyer will account for the VAT using the reverse-charge procedure.
- To process the shipment, you will need a complete commercial invoice, accurate product information, the HS code, the country of origin, and, depending on the shipping method, a postal customs declaration.
| Feature | Details |
|---|---|
| Calculation of the Threshold | The value of the goods in the entire shipment, excluding separately itemized shipping and insurance costs and excluding taxes. |
| Order value up to £135 | UK VAT is charged at the time of sale. There is no import VAT and no customs duties upon import. A customs declaration is still required. |
| Order total over £135 | Import VAT and customs duties based on the HS code are charged upon import. No UK VAT is charged on the sale. |
| UK VAT | 20% standard rate. |
| B2B Shipments | If the buyer’s UK VAT number is available, the buyer will account for the VAT using the reverse-charge procedure. |
| Exceptions | Goods subject to excise taxes, such as alcohol and tobacco, are not covered by the £135 rule. |
| Required documents | Commercial invoice, accurate description of goods, HS code, and EORI number. |
| Recommended shipping terms | DDP, so that customers do not have to pay any additional customs or tax charges upon delivery. |
| Customs Processing Time | Standard processing time of 1 to 3 business days with proper documentation. |
Outlook: The duty-free allowance up to £135 will be eliminated
How does customs clearance work for shipments to Norway?
Norway is not a member of the EU Customs Union. The VOEC regulation is central to B2C e-commerce:
- Foreign online stores may collect Norwegian VAT on goods priced up to NOK 3,000 per item at the time of purchase and remit it via VOEC, provided the goods are eligible for VOEC.
- When determining whether the value threshold has been met, the value of the goods per item—excluding shipping and insurance costs—is taken into account. VAT is then calculated based on the total amount, including shipping costs.
- Multiple items below the value limit may be combined in a single shipment, even if the total value exceeds the limit.
- Prohibited goods, items valued at over NOK 3,000, and B2B shipments are subject to standard import customs clearance.
- As of January 1, 2024, the de facto NOK 350 exemption limit no longer applies outside the VOEC; goods not covered by the VOEC regulations must be declared starting from the first unit.
| Feature | Details |
|---|---|
| VOEC Limit | VOEC applies to B2C goods up to NOK 3,000 per item. The limit applies per item, not per shipment. |
| Calculation of the Value Threshold | The value of the goods per item, excluding shipping and insurance costs, is used for calculation purposes. For VAT calculation, the total amount, including shipping, is used. |
| VOEC Registration | Mandatory for businesses with NOK 50,000 or more in sales to Norwegian recipients within a 12-month period. Voluntary registration is possible before that. |
| Norwegian VAT | 25% standard rate, charged directly at the time of purchase for VOEC shipments. |
| Simplified customs clearance | VOEC-registered shipments are processed more efficiently if the goods fall under the VOEC and the VOEC number is correctly transmitted digitally. |
| Non-VOEC Shipments | Items valued at over NOK 3,000 or excluded goods must undergo standard import customs clearance. |
| Customs Processing Time | Standard processing time of 1 to 3 business days, provided documentation is correct and data is transmitted properly. |
What is the difference between DDP and DAP?
DDP and DAP are the two most common Incoterms in e-commerce. Incoterms determine who is responsible for paying the fees incurred during import.
- DDP (Delivered Duty Paid) means that customs duties, taxes, and fees are paid before delivery. The recipient receives the shipment without having to pay any additional charges.
- DAP (Delivered At Place) means: The recipient pays any applicable duties upon delivery or before the shipment is released. With DAP, it is essential to communicate any additional costs in advance.
For Switzerland, the UK, and Norway, MS Direct strongly recommends DDP, as it clearly offers a better customer experience in e-commerce. This requires that the tax and customs structures be properly set up.
What is a UID number, and when do I need it in Switzerland?
The UID is the Swiss company identification number. For VAT purposes, it is important to determine whether a company is subject to VAT in Switzerland. In the mail-order business, a Swiss VAT obligation arises in particular when a mail-order company generates at least CHF 100,000 in annual revenue from small shipments to Switzerland—that is, from shipments for which import tax is not levied due to the small amount of up to CHF 5. Starting the following month, these shipments are then considered domestic deliveries. The VAT number is based on the UID and follows the format CHE-xxx.xxx.xxx VAT.
Do I need an EORI number to ship to the UK?
In the UK, an EORI number is required for businesses that move goods, file customs declarations, or engage a third party to handle customs procedures. A UK EORI is generally required for imports into the UK. An EU EORI may also be required for export procedures from the EU.
Do I need to register for the VOEC procedure to ship to Norway?
Yes, if you are a foreign online retailer selling B2C goods worth up to NOK 3,000 per item to Norwegian consumers and generate more than NOK 50,000 in sales to Norwegian recipients within a 12-month period. Registration in the VOEC registry is mandatory once this revenue threshold is reached.
Voluntary registration is possible in advance and is often advisable, as customers pay Norwegian VAT directly at the time of purchase. The shipment then goes through a simplified customs clearance process.
Items valued at more than NOK 3,000 or goods not covered by the VOEC must be cleared through customs in the regular manner.
How long does customs clearance take for shipments to Switzerland, the UK, and Norway?
Under normal circumstances, customs clearance takes 1 to 3 business days in all three countries, provided the documentation is correct. It may take longer if inspections are conducted or if the information is incomplete.
Shipments via MS Direct are typically cleared through customs within one day. This is made possible by the company’s in-house customs operations at its locations in Pratteln and St. Gallen: declaration, data verification, and clearance are handled in-house rather than through a third-party service provider.
Complete data is essential: HS code, description of goods, value of goods, country of origin, recipient information, Incoterms, and tax identifiers such as VOEC or EORI.
Incorrect or incomplete data can lead to delays, follow-up inquiries, storage fees, or returns. MS Direct verifies the relevant data before shipment, thereby reducing the need for operational clarifications.
As a retailer, am I responsible for complying with customs formalities?
Who handles the customs formalities depends on the arrangement and the agreed-upon delivery terms. Under DAP, import clearance is generally the responsibility of the recipient, who pays the duties upon delivery. Under DDP, the seller handles the import, the customs declaration, and the duties.
In addition, there is the matter of tax registration in the target market. If a store in Switzerland is registered under the mail-order scheme, it is considered an importer and can claim the import tax as input tax. In the UK, the seller collects UK VAT at the time of sale for shipments up to £135. In Norway, a VOEC-registered store collects Norwegian VAT at checkout.
Regardless of the setup, the online store remains responsible for ensuring the accuracy of the data: HS code, product description, product value, country of origin, recipient information, and shipping terms. A service provider specializing in cross-border e-commerce is familiar with the applicable regulations and clarifies in advance who acts as the importer in your setup. With MS Direct, you can serve multiple countries outside the EU—including Switzerland, the United Kingdom, and Norway—via a single interface.
What solutions are available for legally compliant shipping to Switzerland, the UK, and Norway?
There are several approaches to customs clearance for e-commerce shipments to Switzerland, the UK, and Norway:
- pure shipping service providers
- specialized customs service providers
- specialized tax representatives
- Full-service provider
As a full-service provider, MS Direct covers every step of the cross-border shipping process, from data management, customs clearance, shipping, VAT reporting, and local returns processing to transportation analysis. MS Direct stands out from other providers in three key ways:
- Modular solution: Customers can book individual services and expand them flexibly, or opt for the complete end-to-end solution.
- Multi-Country Solution: For shipments to Switzerland, the UK, and Norway, MS Direct combines all services—including customs data, VAT, and shipping management—into a single process. Plus, all your documents are stored in one place in an audit-proof format.
- Local return centers: Returns can be accepted and processed locally in all three countries. This improves the customer experience and gives you more control over dispute resolution and refunds.
Are you planning to expand into Switzerland, the UK, or Norway? We handle shipping, customs clearance, VAT processing, tax representation, and returns—all under one roof.
We look forward to hearing from you!
„I've been with MS Direct since 2008, and during that time I've helped numerous online stores enter the Swiss and UK markets. Let's take a look at your situation together. “
Peter Egger
VP Growth