Meat import clarification

Food & Drink, Events and Entertainment
21
This is how it works:

You will have to pay duty for 20kg, not 18kg.

If the invoice is 400 EUR (500 CHF) you cannot split it between two persons.

therefore you pay

500chf meat + 340 chf duty

and then 2.5% MwSt based on the sum of merchandise + duty.

(500+340)*1.025 = 860 CHF

this makes ~43 CHF/kg.

22
Not true. You may pay VAT on a whole amount but customs duty is only paid on the excess quantities.

[See here](htthttp://www.ezv.admin.ch/zollinfo_privat/04342/04343/05772/index.html?lang=en)

Not true either. It's what you actually buy and not what's on the invoice.

I could buy a lawnmower for 299CHF and a chain saw for 299CHF on the same invoice and pay no Swiss VAT if I had gone shopping with my wife.

(why she wants a chain saw, I've no idea).

23
No, it would be (500+340)*0.025 = 20 CHF.

Tom

24
You are right about this one. My bad.

However, if the invoice says "Tools, 598 CHF", you will not be able to split it.

25
I suppose it may be easier just to get two invoices.

26
Far better to have a proper receipt for the meat items than a single invoice.

27
Keep it simple.

Two people going to buy meat in Italy.

You each buy for the (import to CH) value of Chf300.

You have an Ausforschein from the meat supplier detailing what you`ve bought, plus the tax you paid the butcher.

The customs deduct the Euro tax and you pay tax on the Chf amount (because you are going to be refunded by the butcher the Euro tax (? are you doing that?) You only pay the Mwst once, but you have to pay it somewhere, so if you are paying Swiss tax then you claim back the italian tax. Or you pay the Italian tax and the full import duty to the Swiss per kg of meat.

If you are going to claim back the Italian tax, get your Ausforschein stamped by the Italian customs , go to the Swiss side and pay the tax on the full amount, plus duties on the 18kg extra.

Example:

We buy stuff in Germany, for building, and we divide up the items, insulation sheeting, plumbing fittings, etc into two different invoices so as not to exceed the Sfr300 each. (I`m entitled to also buy seperate "building materials for my own renovations").

Swiss customs have assured us that they deduct the German tax, and we pay tax on the nett value . You don`t pay tax on tax.

28
Note:

http://www.ezv.admin.ch/zollinfo_pri...x.html?lang=en

Using todays rate of 1.21858 CHF/EUR and 4% repectively 10% VAT rate, your bill can either be EUR 256 or EUR 270.80 per person.

(You have to check what actual VAT rate our meat has)

Official custom exchange rates:

http://www.ezv.admin.ch/zollinfo_fir...x.html?lang=en

29
I have. If she starts talking about a new patio... run!

Not completely accurate. If you don't claim back the VAT from the source country, you must still pay it to the Swiss authorities (amount after source VAT, allowances notwithstanding).

30
Yes, one has already paid the foreign Mwst. Over the allowance one must pay the Swiss Mwst. Claiming back the foreign Mwst is up to the person.

The Swiss customs work on the NETT value of the goods ( ex cluding the Mwst paid originally) is what I meant to convey.