Duty-free import is a customs procedure that allows the entry of certain goods into Swiss territory without the payment of customs duties. This possibility is provided for by Swiss customs legislation for specific categories of goods and situations. The most common cases of duty-free import include: personal effects of persons relocating their domicile to Switzerland (household moves); wedding trousseaux; inherited effects; gifts of modest value; commercial samples without value; and tourist promotional material. For relocation to Switzerland, the duty exemption covers all household effects that have been used for at least six months, provided that the owner actually transfers their domicile to Switzerland. The application must be submitted with a detailed inventory of goods. It is important to distinguish duty exemption from VAT exemption: even when duties are zero, import VAT (8.1%) may still be payable, unless specific exemptions under the VAT Act apply. Franzosini SA offers consulting and assistance for all duty-free import procedures, from verifying requirements to preparing documentation and customs clearance.