Can someone who crosses the border to go food shopping clarify this for me?

Here are the customs rules "Furthermore, should the total value of the goods imported exceed CHF 300, then all the goods will be liable to taxation. Adding together (accumulation) of the tax-free limit for several persons is forbidden." However the next line says "
"The maximum amounts and limits are permissible per person and on a daily basis."

So - is it really a per person limit e.g. you could bring back 900chf worth of food if you have three people in the family and they are all together crossing the border, or is a 300chf limit at one time per group of people?

Thanks