{"id":2933,"date":"2026-06-10T10:14:42","date_gmt":"2026-06-10T08:14:42","guid":{"rendered":"https:\/\/msd.jungmut.net\/?p=2933"},"modified":"2026-06-11T16:34:46","modified_gmt":"2026-06-11T14:34:46","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 that ship to Switzerland, the UK, or Norway are leaving the EU single market and must comply with country-specific customs and tax requirements. Switzerland generally levies import tax on imported goods; however, it is not levied on small amounts under CHF 5. For many shipments, this amounts to approximately CHF 65 at an 8.1% VAT rate or approximately CHF 193 at a 2.6% VAT rate. Since Brexit, the UK has operated with a key threshold of \u00a3135: below this amount, VAT is generally levied at the point of sale; above this amount, import duties are incurred upon entry. Norway uses the VOEC scheme for B2C shipments up to NOK 3,000 per item, provided the goods are eligible; other shipments must undergo standard customs clearance. MS Direct handles customs clearance for all three markets, including documentation, declaration, tax processing, and carrier coordination. <\/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>: Large foreign online retailers with annual sales in Switzerland exceeding CHF 100,000 are generally subject to VAT. This means that even shipments with a goods value of less than CHF 62 must always be invoiced with VAT. Foreign online shops that exceed this sales threshold are therefore required to have a fiscal representative in Switzerland and must collect Swiss VAT at the point of checkout in the shop. <\/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 If the calculated import tax is less than CHF 5, it is not collected. This results in different practical value limits for goods, depending on the 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 Foreign mail-order companies may become subject to VAT if their annual turnover from small shipments to Switzerland exceeds CHF 100,000.<\/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
    Customs processing time<\/td>\n Usually 1 to 2 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. <\/p>

    • For orders up to \u00a3135, UK VAT is typically charged at the time of purchase; customers usually do not pay any additional duties upon delivery.<\/li>
    • For shipments valued at over \u00a3135, import VAT and, depending on the HS code, customs duties are applicable upon import.<\/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
      Order value up to \u00a3135<\/td>\n Generally, there are no import duties. UK VAT is charged at the time of sale. <\/td>\n <\/tr>\n
      Goods valued at over \u00a3135<\/td>\n Import duties based on the HS code and UK VAT are applicable upon import.<\/td>\n <\/tr>\n
      UK VAT<\/td>\n 20% standard rate.<\/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 Typically 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 Norway?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Norway is not a member of the EU Customs Union. The VOEC regulation is central to B2C e-commerce: <\/p>

      • 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.<\/li>
      • Prohibited goods, goods valued at over NOK 3,000 per item, and B2B shipments are subject to standard import customs clearance.<\/li>
      • As of January 1, 2024, the practical NOK 350 exemption limit no longer applies outside the VOEC; goods not covered by the VOEC scheme must be declared starting from the first unit. <\/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
        VOEC Threshold<\/td>\n VOEC applies to B2C goods with a value of less than NOK 3,000 per item.<\/td>\n <\/tr>\n
        VOEC Registration<\/td>\n Registration is required for businesses with annual revenue of NOK 50,000 or more from Norwegian recipients. Voluntary registration is possible prior to that. <\/td>\n <\/tr>\n
        Norwegian VAT<\/td>\n 25% standard rate, charged directly at the time of purchase for VOEC shipments.<\/td>\n <\/tr>\n
        Simplified customs clearance<\/td>\n VOEC-registered shipments are processed more efficiently if the goods fall under the VOEC and the VOEC number is correctly transmitted digitally.<\/td>\n <\/tr>\n
        Non-VOEC shipments<\/td>\n Goods valued at over NOK 3,000 per item or excluded goods must be cleared through customs as regular imports.<\/td>\n <\/tr>\n
        Customs processing time<\/td>\n Typically 1 to 3 business days, provided the documentation is correct and the data is transmitted properly.<\/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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        What is the difference between DDP and DAP?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        DDP and DAP are the two most common Incoterms in e-commerce. Incoterms determine who is responsible for paying the fees incurred during import. <\/p>

        • DDP (Delivered Duty Paid) means that<\/strong> customs duties, taxes, and fees are paid before delivery. The recipient receives the shipment without having to pay any additional charges. <\/li>
        • DAP (Delivered At Place) means:<\/strong> The recipient pays any applicable duties upon delivery or before the shipment is released. DAP can lead to delays, refusals to accept the shipment, returns, and negative reviews. <\/li><\/ul>

          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. <\/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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          What is a UID number, and when do I need it in Switzerland?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          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 mail-order business, a Swiss VAT liability arises in particular when a foreign mail-order company generates at least CHF 100,000 in annual sales from small shipments to Switzerland, for which import tax is not levied due to the small amount. In such cases, the deliveries are considered domestic deliveries. The VAT number is based on the UID in the format CHE-xxx.xxx.xxx VAT. <\/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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          Do I need an EORI number to ship to the UK?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          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. <\/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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          Do I need to register for the VOEC procedure to ship to Norway?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          Yes, if you are a foreign online store selling B2C goods with a value of less than NOK 3,000 per item to Norwegian private customers and generate more than NOK 50,000 in sales to Norwegian recipients. Registration in the VOEC register is mandatory once this revenue threshold is reached. <\/p>

          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. <\/p>

          Goods valued at over NOK 3,000 per item, or goods not covered by the VOEC, must undergo standard import customs clearance. <\/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 long does customs clearance take for shipments to Switzerland, the UK, and Norway?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          Provided the documentation is in order, customs clearance in all three countries typically takes 1\u20133 business days. However, in exceptional cases or if inspections are conducted, it may take longer. <\/p>

          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.<\/p>

          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. <\/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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          As a retailer, am I responsible for complying with customs formalities?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          In all of the cases mentioned, online retailers, as importers and exporters of goods, are responsible for complying with customs regulations and paying the applicable customs duties. Customs duties and taxes are a complex area. Major political changes have an impact on cross-border trade. <\/span><\/p>

          A service provider, such as MS Direct, that specializes in cross-border e-commerce has extensive knowledge of the applicable laws and regulations and ensures compliance. With MS Direct, an intelligent solution also makes it possible to serve several countries outside the EU (such as Switzerland, the UK and Norway) with just one interface, making processing much easier for your store. <\/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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          What solutions are available for legally compliant shipping to Switzerland, the UK, and Norway?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          There are several approaches to customs clearance for e-commerce shipments to Switzerland, the UK, and Norway:<\/p>\n

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          • pure shipping service providers<\/li>\n
          • specialized customs service providers<\/li>\n
          • specialized tax representatives<\/li>\n
          • Full-service provider<\/li>\n<\/ul>\n

            As a full-service provider, MS Direct covers every step of the cross-border shipping process, from data management, customs clearance, and shipping to VAT reporting, local returns processing, and transport analysis. It stands out from other providers in three key ways: <\/p>\n

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            • Modular solution:<\/strong> Customers can book individual services and expand them flexibly, or opt for the complete end-to-end solution.<\/li>\n
            • Multi-Country Solution<\/strong>: For shipments to Switzerland, the UK, and Norway, MS Direct combines all services\u2014including customs data, VAT, and shipping management\u2014into a single process. Plus, all your documents are stored in one place in an audit-proof format. <\/li>\n
            • Local return centers:<\/strong> 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. <\/li>\n<\/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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              Are you planning to expand into attractive markets such as Switzerland and the UK? We can support you with our many years of experience, from shipping and customs clearance to VAT processing, tax representation, and returns. <\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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              We look forward to hearing from you!<\/h2>\n\n
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              \u201eIn my nearly 20 years at MS Direct, I\u2019ve helped numerous online stores successfully enter the Swiss and UK markets. Let\u2019s take a look at your situation together. \u201c<\/p>\n <\/div>\n \n

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              \n Peter Egger<\/b>
              \n\n VP Growth
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