Since we're experiencing a steady increase in customers from Switzerland, here's some information on VAT regulations and importing goods into Switzerland. Our customers include many Swiss physiotherapy practices, as well as end consumers who can benefit from the favorable purchasing conditions in our online shop. Customers from Switzerland can purchase from us tax-free if the delivery address is in Switzerland. For deliveries to a German address and independent export to Switzerland, an export certificate is required. For more information, see the section "Tax-free purchases when exporting from Germany in your luggage" below.
We ship to Switzerland via DHL Premium Shipping, so there are no additional customs clearance fees. Only the Swiss VAT of 7.7% and a commission for DHL's payment of import duties (2% of the amount due (VAT + customs duties)) are charged. No additional customs duties apply to medical devices such as EMS, ultrasound, diathermy, and laser therapy products.
Import taxes / customs
Shipments to Switzerland are generally subject to customs duties and import VAT (according to the EuST). There is no specific duty-free threshold, as is common in travel, but only a duty-free threshold.
For commercial shipping, the duty-free limit is currently:
- 65.00 CHF including transport costs
- 200.00 CHF for e.g. books with 2.5% tax; including transport costs
No VAT is charged for goods within these value limits.
Should import taxes/duties be levied, these will always be collected by the recipient of the package.
For business customers, the 19% German VAT will be deducted from the purchase price upon providing their VAT number. According to the reverse charge mechanism, the customer is responsible for paying the Swiss VAT in Switzerland.
Customs duties : Customs duties are generally based on the gross weight (including packaging). For most product categories, they are less than CHF 1 per kg. For administrative reasons, customs duties up to CHF 5 are not levied.
Pre-clearance fee : The fee for the payment of import duties and administrative expenses by DHL. A fee of 2% of the amount of duties (VAT/customs duties) or a minimum of CHF 3 is charged, unless the recipient has authorized DHL Switzerland, via an informal registration, to settle all import customs clearances through their own customs deferral account (ZAZ).
The import duties and fees due will be collected from the recipient of the package via invoice. You, as the recipient, will receive your package directly; the invoice will be sent later.
Calculation example:
Purchase Globus EMS device € 399,- + € 15.90 shipping costs = € 414.90 (402.53 CHF, as of 07.06.2023)
Swiss VAT of 7.7% will be added to the purchase price including shipping = 30.99 CHF.
Customs duties are not applicable because this is a medical device. However, due to its weight of less than 5 kg, customs duties would not be charged otherwise.
The advance commission is 2% of CHF 30.99 = CHF 0.62. Since this amount is below the minimum amount, a flat advance commission of CHF 3.00 will be charged.
The total tax amount that DHL will then charge for the product is CHF 33.99.
You can also use this calculation example as a basis for calculating the costs incurred for other products from our shop.
The actual amount depends on the current exchange rate between the euro and the Swiss franc.
Tax-free purchases when exporting from Germany in your luggage
You can shop tax-free in Germany if you export the goods to Switzerland yourself in your personal luggage. To do so, first make a regular purchase and pay German VAT. When shopping online, you can arrange delivery to a Packstation/recipient with a German delivery address on the Swiss border. If you pick up the shipment and export it across the border in your luggage, have a completed export certificate stamped by customs. You can download this here, fill in your details, and send it to us for completion and signing at support@cardiovibe.de.
Please send us the stamped export certificate, after which we will refund you the 19% German VAT.
Leasing for commercial customers
We recently started offering our Swiss customers the option of leasing our equipment. We have found a partner in KMU Leasing that enables physiotherapists, beauty salons, alternative practitioners, and others to lease our equipment. However, leasing is only available for commercial customers, with a minimum lease amount of 10,000 Swiss francs.
We will be happy to answer any further questions you may have.