Why importing matters for many Swiss GmbHs
Switzerland is not part of the European Union or the European Economic Area: every good entering the country is subject to customs clearance, duties and import VAT. If your GmbH purchases raw materials from China, components from Germany or finished goods from Italy, you must manage a chain of customs and tax obligations that directly affect costs, margins and cash flow.
Unlike VAT on domestic purchases, import VAT is collected by the Federal Office for Customs and Border Security (FOCBS, formerly FCA) at the time of clearance. The amount paid can then be recovered as input tax on your periodic VAT return — but only if the documentation is complete and the accounting entries are correct.
This guide covers the entire process: from the electronic customs declaration (e-dec) to booking the purchase, including Incoterms, tariff duties and VAT recovery. Each section includes practical CHF examples to make the theory immediately actionable.
E-dec customs declaration: the step-by-step process
All commercial imports into Switzerland must be declared electronically through the FOCBS e-dec system. Here are the 5 main steps:
Document preparation
Gather the supplier's commercial invoice, packing list, transport document (CMR, Bill of Lading or AWB), certificate of origin (if required for preferential tariffs) and any import licence for restricted goods.
E-dec web declaration
You or your customs broker enter the data in the FOCBS e-dec web portal: customs tariff number (Tares), value of goods in CHF, gross/net weight, origin, Incoterm and VAT number (UID). The system automatically calculates duties and import VAT.
Assessment decision (DV) issuance
The FOCBS issues the assessment decision (Veranlagungsverfügung / DV) showing the customs duties and import VAT due. This document is the tax voucher for input tax recovery.
Payment of duties and VAT
Duties and import VAT are paid at clearance (cash, PCD — customs current account) or deferred via the centralised ZAZ account. With ZAZ, payment occurs approximately 60 days after import, improving cash flow.
Release of goods
After payment (or ZAZ debit), the goods are released and can be delivered to your warehouse. Keep the DV, the supplier invoice and the broker's invoice: all these documents are needed for accounting and the VAT return.
Import VAT rates in Switzerland
Import VAT is levied on the customs value of the goods (value of goods + transport to the Swiss border + insurance + customs duties). The rates are the same as domestic VAT:
| Category | Rate | Examples of goods |
|---|---|---|
| Standard rate | 8.1% | Electronics, machinery, clothing, furniture, industrial raw materials, components |
| Reduced rate | 2.6% | Food products, non-alcoholic beverages, seeds, live plants, animal feed, pharmaceuticals |
| Exempt (0%) | 0% | Exports (for completeness), exemption for shipments with VAT due below CHF 5 |
| Special cases | Variable | Works of art, collectibles (margin taxation), temporary imports (e.g. trade fairs), inward processing |
Incoterms: who pays what when importing
Incoterms (International Commercial Terms) define the allocation of costs, risks and responsibilities between seller and buyer. The choice of Incoterm directly affects the customs value and the costs recorded in your books:
EXW (Ex Works)
The seller makes the goods available at their premises. The buyer (your GmbH) bears all costs: domestic transport in the country of origin, export clearance, international freight, insurance, import clearance, duties and VAT. Maximum control, maximum responsibility.
FOB (Free On Board)
The seller delivers the goods on board the vessel at the port of departure. Costs and risks transfer to the buyer from loading. Widely used for sea imports from China. Your GmbH pays ocean freight, insurance and Swiss customs clearance.
CIF (Cost, Insurance, Freight)
The seller pays freight and insurance to the port of destination (e.g. Basel Rhine). Your GmbH pays Swiss customs clearance, duties and import VAT. The CIF value is the most common basis for calculating customs value.
DDP (Delivered Duty Paid)
The seller bears everything: freight, insurance, clearance, duties and import VAT. The buyer receives the goods turnkey. Caution: if the foreign supplier is not VAT-registered in Switzerland, you may be unable to recover the import VAT paid.
DAP (Delivered At Place)
The seller delivers the goods at the agreed place (e.g. your warehouse), but import clearance remains the buyer's responsibility. Useful when you want to control the customs process directly while having the supplier arrange transport.
FCA (Free Carrier)
The seller delivers the goods to the carrier nominated by the buyer at the agreed place. Flexible and widely used for road (trucks from the EU) and air transport. Your GmbH manages international freight and customs clearance.
Caution: with DDP the foreign supplier may not issue a DV in your GmbH's name, making import VAT recovery impossible. If you choose DDP, verify that the customs documentation bears your UID and that the DV is addressed to you or your trusted broker.
Customs duties and the Swiss customs tariff (Tares)
Swiss customs duties are calculated based on gross weight (for most goods) or value (for certain specific categories). The Swiss customs tariff (Tares) classifies every good with an 8-digit number. Here are some realistic examples for a typical import:
| Product category | Tares heading (example) | Indicative duty | Total landed cost on CHF 10,000 |
|---|---|---|---|
| Electronic components | 8542.3100 | CHF 0.00/100 kg (ITA exempt) | CHF 10,810 (goods + VAT 8.1%) |
| Textile clothing | 6204.6200 | CHF 56.00/100 kg gross | CHF 11,290 (goods + duty ~4% + VAT) |
| Food products (coffee) | 0901.2100 | CHF 11.00/100 kg gross | CHF 10,370 (goods + duty ~1% + VAT 2.6%) |
| Industrial machinery | 8462.1100 | CHF 0.00/100 kg (ITA exempt) | CHF 10,810 (goods + VAT 8.1%) |
| Plastic granules | 3901.1000 | CHF 5.60/100 kg gross | CHF 10,870 (goods + duty ~0.6% + VAT) |
How to book a foreign purchase in your accounts
Booking an import requires recording several cost components separately. Here are the 5 main entries under the Swiss chart of accounts (Kontenrahmen KMU):
Goods purchased (supplier invoice value)
Record the cost of goods at the exchange rate on the invoice or clearance date. Debit: 4200 Goods purchased / Credit: 2000 Foreign suppliers. Example: supplier invoice EUR 8,200 at rate 0.9350 = CHF 7,667.00.
Freight and insurance costs
Record the broker/freight forwarder invoice. Debit: 4270 Freight on purchases / Credit: 2000 Suppliers (broker). Example: ocean freight + inland transport CHF 850.00.
Customs duties
Record the duty amount from the DV. Debit: 4200 Goods purchased (or 4280 Customs duties, if using a sub-account) / Credit: 2000 Customs current account (ZAZ) or Bank. Example: duty CHF 125.00.
Import VAT
Record the VAT paid at customs as recoverable input tax. Debit: 1171 Input tax on imports / Credit: 2000 ZAZ or Bank. Example: import VAT 8.1% on customs value CHF 8,642 = CHF 700.00.
Exchange rate differences
When the foreign invoice is paid, if the exchange rate differs from the booking rate, record the difference. Debit/Credit: 4906 Exchange differences on purchases. Example: actual payment EUR 8,200 × 0.9410 = CHF 7,716.20 → negative difference CHF 49.20.
Complete journal entry example
| Account | Debit (CHF) | Credit (CHF) |
|---|---|---|
| 4200 Goods purchased | 7,792.00 | |
| 4270 Freight on purchases | 850.00 | |
| 1171 Input tax on imports | 700.00 | |
| 2000 Foreign suppliers | 7,667.00 | |
| 2000 Suppliers (broker / ZAZ) | 1,675.00 |
Recovering import VAT
Import VAT paid is deductible as input tax on your periodic VAT return (quarterly or semi-annual). Here are the requirements and steps for recovery:
Mandatory supporting documents
To deduct import VAT you need: the assessment decision (DV) from the FOCBS addressed to your GmbH (or to your broker referencing your UID), the foreign supplier's invoice and proof of payment.
Reporting in the VAT return
Import VAT is reported in line 107 of the VAT return (tax on import of goods). The amount is then deducted as input tax in line 400, reducing the net VAT owed to the FTA.
Deduction period
Input tax on imports can be deducted in the period when it was paid (DV date or ZAZ payment date). If the DV is issued in December and paid in January (ZAZ), the deduction falls in the January period.
Corrections and adjustments
If the imported goods are intended for a use that does not qualify for deduction (e.g. private use, VAT-exempt supplies), the deduction must be reduced proportionally. For mixed use, apply the flat-rate or effective method.
Timing: with the ZAZ account the actual import VAT payment occurs approximately 60 days after clearance, but the deduction is already permitted in the DV period. This creates a temporary cash flow advantage. Make sure your accounting correctly records both the DV and the actual payment to avoid mismatches.
7 practical tips for efficient importing
- Open a ZAZ account (Zentralisiertes Abrechnungsverfahren der Zollschulden) with the FOCBS: you pay duties and VAT at 60 days and save time at every clearance. The application is made online on the FOCBS portal.
- Classify goods correctly in the Swiss customs tariff (Tares): a wrong tariff number can generate higher duties than necessary or problems during audit. If in doubt, request a binding tariff information from the FOCBS.
- Negotiate the Incoterm with your supplier: DAP or FCA give you control over Swiss customs clearance and the documentation needed for VAT recovery. Avoid DDP with suppliers unfamiliar with Swiss customs procedures.
- Check whether a free trade agreement exists between Switzerland and the country of origin (EU, EFTA, countries with bilateral FTAs): a certificate of origin (EUR.1, Form A) can reduce or eliminate customs duties.
- Record import VAT in a separate account (1171 Input tax on imports) instead of mixing it with domestic purchase VAT: this simplifies VAT return preparation and FTA audits.
- Automate foreign invoice recording with accounting software that handles automatic exchange rates (CHF/EUR, CHF/USD, CHF/CNY) and exchange differences: you save hours and reduce conversion errors.
- Use AccountEX to centralise foreign supplier invoices, customs DVs and accounting entries in a single automated workflow. The OCR reads DVs and automatically proposes the entries for duties, VAT and goods.
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