According to the information given in English by the Swiss Customs Administration here :
http://www.ezv.admin.ch/zollinfo_pri...x.html?lang=en "There is no specific allowance as for travellers, only a tax-exemption limit, whereby customs duty and VAT are not levied if they amount to CHF 5.- or less per customs declaration. "
So a parcel with books valued at Fr. 200 should NOT attract any Swiss tax. There is no import duty on books imported from Germany (where we are)
Cheers
Ritchi