Intro
Customs law regulates the import, export, and transit of goods across Switzerland's national borders. It serves to protect the economy and the population, for example by levying import duties, controlling prohibited or restricted goods, and enforcing international trade sanctions. Customs officials from theFederal Office for Customs and Border or the Border Guard Corps are responsible for monitoring the borders. Violations of customs regulations are punishable not only by administrative sanctions but also, in serious cases, by criminal proceedings.
Legal basis
The central laws are the Swiss Customs Law (Customs Law, ZG, SR 631.0) and the Goods Control Law (SR 946.202).
The ZG contains the general provisions on customs law, including the criminal offenses in Articles 87–123 ZG.
The GKG regulates the control of strategic and dual-use goods (civilian and military use) as well as embargoed goods.
The Value Added Tax Act is also relevant: imported goods are generally subject to import VAT.
In addition, provisions of trademark and copyright law (Trademarks Act, Copyright Act) play a role in the customs context, as commercial importation of pirated products can have criminal consequences.
Also worth mentioning are special regulations such as the Weapons Act or environmental and health regulations (CITES, bans on live animals, medicines, etc.), which are checked at the border.
Overall, the following applies: If these regulations are violated, customs criminal law may apply.
Current topics in customs criminal law
E-commerce orders from China and elsewhere
The booming online trade is posing challenges for customs. Platforms such as Temu, Shein, and Wish supply numerous Swiss customers with small goods directly from abroad. This increases the incidence of typical customs offenses. In many cases, the shipments are very inexpensive—but customs compliance is still mandatory.
Customs warns that hundreds of people violate import bans every year due to ignorance: For example, the press reported on a man from Aargau who ordered two weapon-like water pistols via Temu and paid a fine of 6,500 francs.
Another case from Aargau shows that even supposed toy weapons (a water pistol disguised as a real pistol) can be punished as a weapons offense if they are noticed by customs. Such cases illustrate that e-commerce buyers must always check whether their purchases are allowed to be imported and what duties are payable.
Ordering illegal or dutiable goods online
Many online retailers list products that are prohibited or subject to customs duties in Switzerland. Typical examples include imitation weapons, knives, explosives, and prescription drugs. Hardware such as drones and certain electronic devices may also require authorization.
The customs regulation applies: Prohibited goods may not be imported – individuals may be liable to prosecution (e.g., violation of the Weapons Act or dual-use export controls). For goods that infringe trademark or copyright (design copies, films, software), intellectual property law applies (see above).
If an order is discovered at customs, it may be confiscated and destroyed – even if you have unknowingly ordered counterfeit goods.
Cash controls from CHF 10,000
The following applies to private travel in Switzerland: Cash or equivalent instruments (foreign currency, securities) may generally be carried without restriction. There is no general obligation to declare when crossing the border. However, customs officials may request information for amounts exceeding CHF 10,000. If you are checked and declare that you are carrying CHF 10,000 or more, this will be recorded in the customs information system.
In this case, customs will ask you for your name, the origin and purpose of the money (identity check). Refusal to provide information or providing false information is considered an administrative offense and is punishable by a fine. In addition, if money laundering or terrorist financing is suspected, immediate measures such as seizure by the police may be taken. Practical tip: Always be honest during checks and bring proof of the origin of the money with you – refusal will automatically result in a criminal investigation.
Digital import declaration (QuickZoll app)
The FCA has recently launched the QuickZoll app, a digital customs declaration service for travelers. This allows private individuals to declare their imports in advance and pay the applicable duties directly via the app. This applies in particular to luggage, souvenirs, and e-commerce packages for personal use. Important information on use: Since January 1, 2025, the tax-free allowance for imports has been reduced to 150 Swiss francs per person per day (previously 300 Swiss francs). For goods exceeding this amount, VAT and customs duties must be paid via QuickZoll or at the counter.
According to customs authorities, no registration is required – the app provides a concise summary of all customs regulations. However, it should be noted that certain items (e.g., vehicles, firearms, or live animals) cannot be declared via the app. These must be declared in person at a staffed border crossing.
However, it has recently come to light that the QuickZoll app currently charges the highest VAT rate (8.1%) for all goods. This results in overpayment for reduced rates (2.6% for food or books). Consumer protection advocates are calling for a software change (planned for 2026). Users should therefore check their tax bill carefully and have it corrected at the counter if necessary.
Key criminal offenses under customs law
Customs law distinguishes between customs offences (punishable by law) and administrative offences (punishable under administrative law). Serious offences include, in particular:
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Customs evasion refers to the intentional or systematic circumvention of the obligation to pay duties in customs procedures. It is closely related to customs risk under Art. 119 ZG, but is more serious in nature. While customs risk can also include negligent behavior or individual acts, customs evasion is always intentional, often commercial, and involves deception.
Typical cases include:
Deliberately failing to declare dutiable goods
Intentionally concealing goods (e.g., hiding them in a car)
Systematic under-invoicing (false invoices with values that are too low)
Deliberate declaration under an incorrect customs tariff
Depending on the import value, customs evasion can constitute a particularly serious case of customs risk. It is regularly punished with a fine of up to five times the amount of the evaded duty. In the case of commercial or repeated behavior, a prison sentence of up to one year may also be imposed, or even more in serious cases (analogous to Art. 87–120 CA).
Case law and practice
The Federal Supreme Court emphasizes that even the deliberate circumvention of declaration obligations clearly distinguishes this offense from simple customs risk. In BGer 6B_129/2019, an entrepreneur was convicted of systematically importing Asian products under the heading “sample goods” even though they were intended for sale, with the aim of evading import duties.
Practical tip: If you are unsure about an import, you should always declare the value of the goods correctly and find out about the correct customs tariff and tax rate in good time. Customs evasion is treated as fraud – submitting false documents or deliberately omitting information is not a trivial offense, but is punishable by law.
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Anyone who intentionally or negligently jeopardizes customs duties by incorrectly declaring or failing to declare goods, or by concealing them, is guilty of customs evasion.
Typically, customs evasion occurs in the case of false declarations, under-declarations, or failure to declare goods. The penalty is a fine of up to five times the amount of customs duties evaded – in aggravating circumstances (e.g., commercial trading activities), a prison sentence of up to one year may also be imposed.
Customs evasion therefore applies to private purchases or imported goods for which duties have been deliberately not declared or declared incorrectly.
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A breach of bond occurs when someone deliberately violates an import or export ban – for example, by bringing completely prohibited goods across the border or illegally entering a restricted zone.
Example: If a prohibited transport (e.g., hazardous waste without a permit) is carried out, the perpetrator has violated an explicit customs regulation. According to Art. 120 ZG, breach of prohibition is punishable by a fine of up to five times the value of the goods.
A practical case involved the illegal export of a scrap car classified as waste across the border: The Swiss seller faces a fine in Switzerland under Art. 120 CA. In particularly serious cases, a prison sentence (up to five years) may also be imposed.
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Customs fraud encompasses trading in goods that have already been hidden or imported illegally. Specifically, anyone who knows (or should know) that an item is subject to customs duty or is prohibited and nevertheless purchases, accepts, conceals, resells, or puts it into circulation is liable to punishment.
For example, anyone who knows that an imported product has been smuggled in by making a false declaration at the border and nevertheless sells it is liable to prosecution. Customs receiving is generally subject to the same penalties as the underlying act of smuggling (e.g., customs evasion).
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The Goods Control Act covers violations of export/import controls for strategic and dual-use goods (e.g., technologies, military equipment, chemicals).
Anyone who exports or imports goods subject to customs controls without authorization, circumvents an embargo, or unlawfully transfers certain goods that can be used for military purposes is liable to prosecution. Art. 14 GKG provides for a prison sentence of up to three years for intentional acts, while negligent acts may be punished with a fine. In practice, this applies to the illegal trade in prescription drugs, goods essential to warfare, or weapon parts.
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The law strictly prohibits the import and export of counterfeit brands and designs.
Goods that infringe trademark rights without authorization (e.g., pirated copies or counterfeit brand-name products) may not be imported into Switzerland. In private travel, this means that counterfeit products can be confiscated and destroyed when crossing the border. However, the law states that the import of counterfeit goods for purely private use is not punishable under criminal law, unlike commercial trade (Art. 65a MSchG, Art. 41a DesG).
Only in the case of commercial activity (large quantities, sale on the market) will criminal proceedings be initiated, with penalties of up to five years' imprisonment or a fine.
Practical example: Over 90% of counterfeit goods seized by customs come in small consignments (few items) from postal and courier services.
Practical tips for avoiding customs violations
Inform yourself before making a purchase: Before placing online orders on foreign platforms, check whether a product is permitted for import into Switzerland and what customs duties/taxes are payable. Pay particular attention to prohibited items (dangerous goods, weapons, narcotic substances, protected animals/plants) and special national regulations.
Keep receipts: Collect all purchase receipts and payment receipts. These are important for correct declaration and as proof in the event of a customs inspection.
Observe value limits: Make use of the applicable exemption limits (from January 1, 2025: CHF 150 per person per day). If you purchase goods above this limit, declare them to customs or via QuickZoll to avoid problems.
Source-based declaration: Declare your imports yourself – depending on the situation, either via the QuickZoll app or directly at the customs office. A correct declaration protects you from being accused of non-declaration.
Provide truthful information during inspections: If you are questioned by customs (e.g., about cash in excess of CHF 10,000), answer the questions truthfully. Concealing information or lying is considered a regulatory offense.
Seek advice if you are unsure: Do not hesitate to consult customs information or specialist literature (such as the information sheets published by the Federal Office for Customs and Border) if you are unsure whether you are in breach of the regulations. Many customs problems can be avoided by seeking clarification in advance.
FAQ
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No. According to Swiss intellectual property law, importing counterfeit trademark or design products for purely private use is not a criminal offense (Art. 65a Trademarks Act, Art. 41a Design Act). However, the Federal Office may seize such goods at customs and destroy them. Only if the distribution is commercial (e.g., for sale) will criminal prosecution be initiated, with a maximum penalty of five years' imprisonment. It should be noted, however, that even two counterfeit items are considered commercial.
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Since January 1, 2025, the duty-free allowance for imported goods has been 150 Swiss francs per person per day. If the total value exceeds this amount, import VAT (and, if applicable, customs duty on dutiable goods) is payable on the entire goods. You must therefore declare all purchases above this value.
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Prosecution is handled by the BAZG.