Swiss customs duties are calculated primarily based on weight (unlike the EU which uses value). The process involves: 1) Classification of goods using the 8-digit Tares tariff code; 2) Determination of the applicable duty rate (in CHF per 100 kg gross); 3) Possible application of preferential rates if goods originate from a country with a free trade agreement and an EUR.1 certificate or invoice declaration is available; 4) Addition of import VAT (8.1% standard rate or 2.6% for food, medicines, books and newspapers). The calculation can be made using the Tares customs tariff online on the BAZG website. For automobiles, an additional 4% vehicle tax applies.