The definitive import of goods into Switzerland requires the submission of an import customs declaration to the Federal Office for Customs and Border Security (FOCBS/BAZG). The following are required for the customs declaration: original commercial invoice with all sender and recipient details; detailed packing list; transport document (CMR for road transport, Bill of Lading for sea freight, AWB for air freight); correct HS codes for tariff classification. Swiss customs duties are calculated primarily on the gross weight of the goods (weight-based system), unlike most countries that use an ad valorem system (percentage of value). This makes accurate weight indication in the documentation particularly important. Import VAT (currently 8.1% for the standard rate) is calculated on the CIF value of the goods plus customs duties. An importer registered for VAT purposes in Switzerland can deduct import VAT in their periodic VAT return. For companies that import regularly, Franzosini SA offers the possibility of using its own customs account, simplifying procedures and speeding up customs clearance. Contact us to evaluate this option.