CHF 100 private gift exemption
Gifts sent by a private individual abroad are generally exempt from customs fees if their value does not exceed CHF 100. The exemption does not apply to alcohol or tobacco.
Declaration matters
The parcel or letter should be declared as a gift on the outside. If the declaration is missing or unclear, the carrier may ask for value clarification before customs clearance can be completed.
Above CHF 100
Once a private gift is above the exemption value, normal import assessment can apply. VAT, possible customs duties, and carrier clearance fees may be billed to the recipient.