
The duty-free allowance for imports into Switzerland will change significantly from 2025. This change to the duty-free limit affects you if you like to shop abroad. The tax-free allowance for private individuals will be reduced to CHF 150 per person per day. Discover what the new rule means for you and how to handle it smartly.
What changes will there be to the duty-free allowance for private individuals on January 1, 2025?
From January 1, 2025, there will be an important change to foreign purchases. The duty-free allowance for imports into Switzerland will be halved. You will then only be allowed to import goods for private use into Switzerland tax-free up to CHF 150 per person per day. The Federal Department of Finance (FDF) informed the Federal Council on 16.10.2024 that the “Ordinance of the FDF on the tax-free import of goods in small quantities, of insignificant value or with a negligible tax amount” (SR 641.204) will be amended on January 1, 2025. 1 The regulation was introduced under pressure from Parliament (two standing initiatives) and border cantons.
This new duty-free limit rule applies to you when you shop abroad. 🛍️ Think of Franca and her partner René from Zurich, who like to store in Germany on Saturdays and do their weekly shopping. That way, they have eased the strain on their household budget. Previously, they were allowed to bring purchases up to a value of CHF 600 duty-free. From 2025, they will have to calculate more precisely to avoid exceeding the new limit.
Why is the duty-free limit for imports into Switzerland being lowered in 2025?
The duty-free allowance for imports into Switzerland is being reduced for two reasons. Firstly, the Federal Council wants to curb shopping tourism. Secondly, tax justice is to be improved.
Imagine Thomas, a store owner in Schaffhausen. Until now, he often saw customers shopping abroad. The lower tax-free amount will now make this less attractive. The aim is to strengthen Swiss trade. According to studies, the Swiss retail sector suffers sales losses of over CHF 8 billion per year due to shopping tourism.
Tax justice also plays a role. Until now, shoppers could import goods up to CHF 300 per day tax-free. This cost Switzerland a lot of money. With the halving of the tax-free allowance, more purchases will be taxed in Switzerland. As a result, the state collects more.
What is the new duty-free allowance per person?
From January 1, 2025, the new duty-free allowance will only be CHF 150 per person per day. This means you have to calculate carefully when shopping abroad. Otherwise you will pay customs duty and Swiss VAT. The allowance applies to every day and every person. If you are traveling with family or friends, everyone can bring goods up to 150 francs duty-free. So plan carefully to avoid surprises at the border. 🛃

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How is the value of my purchases calculated?
The relevant value is the value of the goods after deduction of foreign VAT, if this is shown on the receipt/invoice. Prices in foreign currency are converted into Swiss francs(customs exchange rate table). Individual items worth more than CHF 150 are always subject to VAT, regardless of the number of persons.
Let’s take an example: you make a purchase in Germany for 210 EUR. This includes 22% German VAT (46.20 EUR). The value of the goods is therefore 163.80 francs. This value of the goods is converted into Swiss francs at the current exchange rate. The EUR/CHF exchange rate at the beginning of November 2024 is 0.95 CHF / EUR. This results in a value of goods of 155.50 francs. If you are alone in the car or if it is a single invoice, you will be subject to the reduced duty-free limit of CHF 150 per person.
If the value of the goods exceeds the duty-free limit of 150 francs, you will have to pay VAT on the total value of the imported goods. In our example, this would be CHF 155.50.
What are the consequences of exceeding the tax-free allowance for Germany Switzerland?
If you exceed the duty-free allowance of 150 francs, you pay extra. You will then have to pay customs duties and VAT on all your goods. 😯 You have already paid the German VAT.
Imagine Max from Basel. He buys appliances in Germany for 250 francs. Because he is over the tax-free amount, he now has to pay customs duties and taxes. The Swiss value added tax is 8.1 %. Max therefore pays an extra 20.25 francs, plus customs duties.
Max can get the German VAT back. To do this, he must declare the export and the seller must cooperate. The customs duties depend on the goods and can further increase the costs.

Which goods do I have to declare when importing into Switzerland?
When entering Switzerland, you must generally declare all goods. However, there are exceptions:
- Duty-free goods (excluding customs duty and VAT)
- Goods that you have cleared through customs with the QuickZoll app
In these cases, you can enter the country without formal registration. But beware: there are also customs checks inland. You cannot make up for missed declarations there. Imagine your two crates of Piedmontese wine crossing the Valais border. Don’t rejoice too soon. The border guards are often just a few bends away. 🚓
Our tip:
Important: You are liable to prosecution if you declare prohibited goods or goods subject to authorization or duty incorrectly or not at all. It is best to always use the QuickZoll app. This keeps you on the safe side and avoids trouble during inspections.
How does self-customs clearance work when importing into Switzerland?
From 2025, you must pay attention to the new duty-free allowance of CHF 150 per person per day. If you exceed this amount, you will have to pay duty on your goods. Imagine Anna from Geneva. She returns from a day of shopping in France. She has to declare her purchases at the border. If the value is over 150 francs, she uses the QuickZoll app. 📱 With this app, Anna can:
- Register your purchases before entering the country
- Have the fees calculated
- Make the payment right away
This means Anna is well prepared and avoids stress at the border. The app makes self-customs clearance quick and easy. It works without registration, and you can also pay customs duties and VAT directly there digitally.
In the app, the normal VAT rate of 8.1 percent is applied to all goods. Customs clearance at the reduced VAT rate of 2.6 % is expected to be possible from 2026.
Our tip:
Tip: Download the QuickZoll app before your trip. Because self-customs clearance is your duty. The app makes it easier for you and saves you time at the border.
Summary: Duty-free allowance import Switzerland 2025 private individuals
The duty-free allowance for imports into Switzerland will be halved to CHF 150 per person per day from January 1, 2025. This change will have far-reaching consequences for anyone who likes to shop abroad.
The reduction in the tax-free amount is aimed at curbing shopping tourism and improving tax justice. If you exceed the allowance, you will have to pay customs duties and VAT of 8.1 % on the total value of your goods. Therefore, plan your purchases well and keep an eye on the value so that you stay under the 2025 duty-free limit.
Self-customs clearance will be a key aspect of shopping abroad. With the QuickZoll app, you can make the process easier and ensure that you follow all the necessary steps.

Mach den ersten Schritt zur finanziellen Unabhängigkeit
In einer Minute siehst du deine Vermögensentwicklung und dein Einkommen während der Rente.
- The Federal Council, press release “Value-free limit for travel reduced to CHF 150 per person”, October 16, 2024, Link ↩︎
Disclaimer
We have taken great care in compiling the content of this article. Nevertheless, we cannot rule out errors and cannot guarantee that the content is correct, up-to-date or complete. This article does not replace tax advice. We do not offer investment or tax advice and recommend that tax issues are always clarified with a tax expert and/or the relevant cantonal tax authorities. Any liability is rejected.
FAQs on the tax-free allowance Germany Switzerland 2025
When does the new duty-free allowance Germany Switzerland apply?
The new duty-free allowance of CHF 150 per person per day will apply from January 1, 2025.
How do I use the QuickZoll app to import goods into Switzerland?
The QuickZoll app allows you to declare your purchases before entering the country and calculate the corresponding fees. This allows you to organize the customs clearance process efficiently.
Which goods are affected by the import duty-free allowance?
In principle, the duty-free allowance applies to all goods that you import for personal use. However, there are exceptions, such as certain alcoholic beverages and tobacco products.
Are there exceptions to the new duty-free limit?
Yes, there are special regulations for certain categories of goods, such as alcohol and tobacco, for which different exemption limits apply.
What happens if the duty-free limit is accidentally exceeded?
Switzerland 2025 duty-free limit exceeded and nothing declared? Oops, not casual. This is because the self-declaration principle applies when crossing the border. This means that every person is obliged to declare all goods they are carrying when crossing the border without being asked. If you do not declare your goods or do not declare them correctly, you may receive a fine from the customs authorities. In most cases, this will amount to a multiple of the duties owed. If you are seriously at fault, you may also be fined. You can still rectify a missed customs declaration at a later date by submitting a self-declaration to your local customs office. You then only have to pay the duties and customs will not impose a penalty.
Does the Swiss duty-free limit also apply to tourists?
Yes. In principle, all goods carried are subject to the duty-free limit, even for tourists entering the country with their camper. This does not include your personal effects, your provisions or the fuel in your vehicle tank. However, there are also only limited allowances for provisions. You can find out more here.
Can I also claim the duty-free allowance for my children?
Yep, it also applies to children. You can also claim the duty-free limit for them once per child and per day.
Last update: 02.12.2024 20:37