Flat-rate duty of €3 (cross-border guide)
The ADM circular no. 17/2026 provides the first operational indications on the new duty of 3 euros for e-commerce shipments
Contesto
In short - The flat-rate duty of 3 euros applies to goods whose import benefits from the VAT exemption - ADM circular no. 17/2026 provides the first operational indications - The duty applies from 1 July 2026 ## Key facts - What : Flat-rate duty of 3 euros - When : 1 July 2026 - Where : E-commerce shipments - Who : Customs Agency - Amount : 3 euros Starting from 1 July 2026 , a new flat-rate duty of 3 euros will be applied to shipments of goods purchased via e-commerce in Switzerland, provided that the import of the same falls under the VAT exemption regime. The measure, introduced by ADM circular no. 17/2026, aims to simplify customs treatment for small shipments and ensure greater fiscal control over goods flows. ### Who is involved? The duty will mainly concern private consumers who make online purchases from foreign suppliers, but also e-commerce platforms that handle such shipments. According to estimates by the State Secretariat for Economic Affairs (SECO), millions of small parcels are imported to Switzerland every year, mainly from countries such as Germany, France and China. For example, in 2022, the Canton of Zurich alone registered over 8 million parcels from abroad, many of which were exempt from VAT. ### How does the duty work? The flat-rate duty of 3 euros will be applied to all international shipments that fall
Dettagli operativi
Practical implications The flat-rate duty of 3 euros, introduced for e-commerce shipments to the European Union, represents a significant breakthrough for Swiss companies exporting retail goods. This measure, which came into force on 1 July 2021, aims to simplify the VAT collection process for low-value cross-border purchases (below €150). However, Swiss businesses face a number of practical challenges in complying with the new provisions and minimising the impact on operating costs. In Switzerland, key distribution centres such as those in the Canton of Zurich and the Canton of Ticino are already implementing solutions to manage the duty efficiently. For example, an e-commerce company based in Lugano that ships 1,000 packages per month to the EU could face an additional cost of €3,000 per month just for the flat-rate duty. This increase in costs could potentially translate into higher prices for end consumers or a reduction in profit margins for businesses. ## Procedures Businesses wishing to continue exporting to EU countries need to take a number of practical steps to ensure compliance with the new regulations. Here is an operational checklist: - EU VAT Registration : Businesses must register for VAT in an EU Member State through the Import One-Stop Shop (IOSS) system. This system simplifies the ## Useful tools to protect your net income To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.
Punti chiave
Action To ensure compliance with the new Swiss tax regulations, companies operating in the e-commerce sector must pay special attention to the recently introduced requirements. As of January 1, 2024, a flat customs duty of 3 euros has been implemented, applicable to certain international shipments. This update aims to simplify customs procedures and ensure greater tax transparency. ### Key steps for businesses: - Review the new rules and regulatory requirements: Companies must consult the official documentation available on the Swiss customs authorities' website. For example, it is important to know that the duty applies to shipments with a declared value of less than 65 CHF. - Adapt business processes and systems: Include the flat customs duty in operational cost calculations. For businesses based in Zurich or Geneva, where e-commerce is rapidly growing, this may involve updates to management software and payment platforms. - Ensure payment of the 3-euro flat customs duty: Payment must be made at the time of importation. According to the new rules, failure to pay may result in administrative penalties or delivery delays. 📊 Practical example: A watch seller in Lugano ships a product to the United States with a declared value of 50 CHF. Upon importation into Switzerland, the customer will need to pay the flat customs duty of 3 euros in addition to shipping costs. 💡 Operational checklist for businesses: 1. Monitor regulatory changes applicable to your sector. 2. Verify the value thresholds of goods subject to the duty. 3. Optimize automatic calculation systems to include the flat customs duty. 4. Train staff on the new requirements. 5. Use digital tools, such as our calculator, to simplify duty calculations. ⚠️ Attention: The implementation of th...
Punti chiave
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Frequently Asked Questions
- What is the flat-rate duty of 3 euros?
- The flat-rate duty of 3 euros is a tax that applies to goods whose importation benefits from VAT exemption
- When does the flat-rate duty of €3 apply?
- The flat-rate duty of 3 euros applies from 1 July 2026
- Who is required to pay the flat-rate duty of 3 euros?
- Companies operating in the e-commerce sector and exporting goods to the EU