When goods are imported into Switzerland, the taxable object is the import of goods, including the services and rights contained therein, as well as the release of goods for free circulation by persons arriving by air from abroad.
If, on the import of data storage media, no market value can be established and the import is not exempt from tax, no import VAT is due thereon and the provisions concerning acquisition VAT (see 51.58) will apply.
The main goods exempted from
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Web page updated on 17 Mar 2025 17:26