Home > Glossary > Weight-Based Tariff
Unlike most countries, Switzerland levies customs duties not on the value of goods (ad valorem duty) but on the gross weight of the imported goods (weight-based tariff). The tariff per 100 kg varies depending on the type of goods.
A merchant imports 100 T-shirts with a gross weight of 20 kg. The customs duty is not calculated based on the sales value of the T-shirts, but on their weight. SURS optimizes the customs declaration to apply the correct and most favorable weight-based tariff rates.
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Switzerland
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