Gifts are exempt from Swiss VAT and duties when a private person sends to a private person, the goods value is CHF 100 or less, and the parcel is marked as a gift on the customs declaration. Alcohol and tobacco never qualify. Above CHF 100, the whole value is taxed like a normal import.
The three conditions — all must be met
| Condition | What it means in practice |
|---|---|
| Private → private | The sender is a person, not a shop or company. An online order shipped straight to the recipient doesn't qualify, even if it's a present. |
| Value ≤ CHF 100 | The goods value of the gift. Realistic — customs can question implausible declarations on obviously expensive items. |
| Declared as a gift | The CN22/CN23 customs form ticks “Gift” and states contents and value. Vague or missing declarations trigger clarification, delays, and fees. |
Never exempt: alcohol and tobacco, regardless of value. They carry special taxes from the first bottle or pack.
Tell the sender: how to label the parcel
- Tick “Gift” / “Cadeau” / “Geschenk” on the customs sticker (CN22 for small parcels, CN23 for larger ones).
- Describe the contents honestly and specifically — “knitted sweater, children's book” beats “goods”.
- State a realistic value. “CHF 0” or “no commercial value” on a clearly new item invites a value clarification, which costs time and can cost fees.
- A short note like “birthday gift for granddaughter” on the declaration helps borderline cases.
Over CHF 100: the full value gets assessed
The exemption is a cliff, not an allowance. A CHF 130 gift is taxed on all CHF 130 (plus shipping costs), not on the CHF 30 excess:
| Position | Amount |
|---|---|
| Taxable value (goods + shipping) | CHF 155.00 |
| Import VAT — 8.1% | CHF 12.55 |
| Swiss Post clearance — CHF 16 + 3%, + VAT on the fee | CHF 22.30 |
| Billed to the recipient | CHF 34.85 |
Yes — the recipient pays, not the sender. If a family member plans a bigger gift, two separate occasions with separate parcels under CHF 100 each are the legitimate way to stay exempt. Run other scenarios in the calculator with the gift option.
Common gift-parcel mistakes
- Shop ships directly to the recipient. Commercial sender → no exemption. Have the item sent to the giver first, or accept the import math.
- “Gift” written on a resold/new commercial item. False declarations are the sender's offence but the recipient's problem — parcels get held and clarified.
- Alcohol in the box. Even one bottle inside an otherwise exempt gift triggers assessment for it.
- Used personal items: genuinely used, low-value personal effects are usually unproblematic — declare them honestly as such.
Frequently asked — gift parcels
Can family abroad send me a gift without charges?
Yes — private sender, value up to CHF 100, marked as a gift. Alcohol and tobacco excluded.
What if the gift is worth more than CHF 100?
The full value including shipping is assessed: 8.1% VAT plus the carrier's clearance fee, billed to the recipient in Switzerland.
Does an online order sent to me count as a gift?
No — the exemption needs a private sender. A shop shipping to Switzerland is a commercial import, whatever the occasion.