{"id":2933,"date":"2026-06-10T10:14:42","date_gmt":"2026-06-10T08:14:42","guid":{"rendered":"https:\/\/msd.jungmut.net\/?p=2933"},"modified":"2026-08-13T15:07:58","modified_gmt":"2026-08-13T13:07:58","slug":"the-optimal-customs-clearance-in-switzerland-england-and-norway","status":"publish","type":"post","link":"https:\/\/www.ms-direct.com\/en\/the-optimal-customs-clearance-in-switzerland-england-and-norway\/","title":{"rendered":"Customs Clearance in E-Commerce: Proper Processing for Switzerland, the UK, and Norway"},"content":{"rendered":"\t\t
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Online retailers looking to expand into Switzerland<\/span>, ships to the UK or Norway, leaves the EU single market and must comply with country-specific customs and tax requirements. Switzerland imposes a <\/span>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 \u00a3135 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. <\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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How does customs clearance work for shipments to Switzerland?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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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: <\/p>

  • Swiss import tax is generally levied on imported goods.<\/li>
  • 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. <\/li>
  • 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.<\/li>
  • 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.<\/li><\/ul>

    Important Note<\/strong>: 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. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Feature<\/th>\n Details<\/th>\n <\/tr>\n <\/thead>\n
    Import Tax<\/td>\n Swiss VAT is generally levied on the value of goods, transportation costs, customs duties, and incidental expenses.<\/td>\n <\/tr>\n
    small amount<\/td>\n 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. <\/td>\n <\/tr>\n
    VAT rate<\/td>\n 8.1% standard rate, 2.6% reduced rate, 3.8% special rate for lodging.<\/td>\n <\/tr>\n
    VAT Liability<\/td>\n 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.<\/td>\n <\/tr>\n
    Platform Taxation<\/td>\n 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.<\/td>\n <\/tr>\n
    Required documents<\/td>\n Commercial invoice, value of goods, description of goods, country of origin, and HS code.<\/td>\n <\/tr>\n \n
    Customs Processing Time<\/td>\n Standard processing time of 1 to 3 business days with proper documentation.<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    How does customs clearance work for shipments to the UK?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    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 \u00a3135 per shipment. <\/p>

    • The \u00a3135 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. <\/li>
    • For shipments valued at up to \u00a3135, 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. <\/li>
    • For shipments valued at over \u00a3135, 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. <\/li>
    • 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.<\/li>
    • 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.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Feature<\/th>\n Details<\/th>\n <\/tr>\n <\/thead>\n
      Calculation of the Threshold<\/td>\n The value of the goods in the entire shipment, excluding separately itemized shipping and insurance costs and excluding taxes.<\/td>\n <\/tr>\n
      Order value up to \u00a3135<\/td>\n 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. <\/td>\n <\/tr>\n
      Order total over \u00a3135<\/td>\n Import VAT and customs duties based on the HS code are charged upon import. No UK VAT is charged on the sale. <\/td>\n <\/tr>\n
      UK VAT<\/td>\n 20% standard rate.<\/td>\n <\/tr>\n
      B2B Shipments<\/td>\n If the buyer\u2019s UK VAT number is available, the buyer will account for the VAT using the reverse-charge procedure.<\/td>\n <\/tr>\n
      Exceptions<\/td>\n Goods subject to excise taxes, such as alcohol and tobacco, are not covered by the \u00a3135 rule.<\/td>\n <\/tr>\n
      Required documents<\/td>\n Commercial invoice, accurate description of goods, HS code, and EORI number.<\/td>\n <\/tr>\n
      Recommended shipping terms<\/td>\n DDP, so that customers do not have to pay any additional customs or tax charges upon delivery.<\/td>\n <\/tr>\n
      Customs Processing Time<\/td>\n Standard processing time of 1 to 3 business days with proper documentation.<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Outlook: The duty-free allowance up to \u00a3135 will be eliminated<\/h2>\n \n \n <\/svg>\n <\/div>\n\n
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      The United Kingdom is eliminating the duty-free allowance for shipments valued at up to \u00a3135. As a result, shipments below this threshold will also be subject to customs duties. The change was announced in the 2025 Autumn Budget and is set to take effect no later than October 2028. A specific start date has not yet been set; it will be determined by regulation. <\/p>\n

      What\u2019s changing: Shipments up to \u00a3135 will be subject to the UK Global Tariff going forward. At the same time, a separate customs procedure will be introduced for low-value shipments, with expanded data requirements at the item level. Sellers and marketplaces should be able to use this procedure for most shipments up to \u00a3135. <\/p>\n

      What remains the same: Value-Added Tax (VAT). For shipments up to \u00a3135, UK VAT will continue to be charged at the time of sale and not as import VAT at the border. <\/p>\n

      What this means for you: If a large portion of your UK shipments are under \u00a3135, your landed cost calculation will change. It will then be important to have accurate pricing and product data that meets the quality standards required by the new procedure. We\u2019re keeping a close eye on these developments and will adjust our processes for our customers in a timely manner. <\/p>\n <\/div>\n <\/div>\n <\/div>\n\n