New Customs Rules 2025: Franchise Reduced to 150 Francs

Federal Council reduces deductible limit to combat shopping tourism

As of 1 January 2025, travellers will be able to import goods for private use tax-free up to a maximum value of CHF 150 per person per day. Beyond this limit, Swiss VAT will apply. This measure responds to requests from parliament and several cantons to limit the phenomenon of ‘shopping tourism’ and improve tax fairness in border regions.

The measure, part of an adaptation of the Federal Department of Finance (FDF) ordinance, stems from the need to address the problem of shopping tourism affecting the local economy. Parliament and some cantons, including St. Gallen and Thurgau, supported the reduction of the franchise limit in order to protect local businesses and promote a fairer tax system.

The consultation procedure, which started between November 2023 and March 2024, showed a broad consensus among the cantons and business representatives to set the limit at CHF 150, although some members of the Council of States had proposed lowering it to CHF 100. The final decision, however, opted for the CHF 150 threshold, considering that a lower limit would have led to an excessive increase in customs clearance, both for travellers and for customs authorities.

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Self-declaration of goods with the QuickZoll app

To simplify customs operations, travellers can already declare their goods via the QuickZoll app at the standard VAT rate of 8.1 per cent. However, customs clearance at the reduced rate of 2.6 per cent is only possible verbally at a busy border crossing or in writing via a declaration box. Until then, this can be done verbally at border crossings or in writing. Customs clearance at the reduced VAT rate via the QuickZoll app is expected to take place as of 2026.