I have a question regarding tax/VAT and import duty.

When i've ordered items from Amazon.co.uk the price is cheaper as the VAT is taken off with the item being shipped to Switzerland but i then usually have to pay import duty when it get delivered to the house.

My question is that in the US it seems that you can't claim back the Sales Tax (which im guessing is the US version of VAT), since its not possible to claim this back when upon arrive at an airport in Switzerland does import duty have to be paid on it, as wouldnt this mean paying tax on the item twice?

You know, the us doesn't apply a state sales tax when items are delivered to an out of state address-this is one of the benefits of ordering from amazon.com.

But if you managed to pay a sales tax in the states, you will get taxed on the tax. I was surprised that you are also are taxed here on the items shipping charges.

so the import tax in Switzerland will only be on the sales tax from the US?

Situation that i have is my parents are in California and would like them to get an iPad, with sales tax in California it adds another $50 onto the price, this still works out 120CHF cheaper than buying it here.
So are you saying that the import tax when they get back to Switzerland will only be 7-9% of that $50 US Sales Tax? and not any additional tax on the iPad itself?

if they open the box and use it, i dont think it's subject to the customs tax at that point anymore

No, sorry for the misunderstanding, you will pay tax on the declared value of the item(including the shipping charges). Your best bet is to have someone bring it with them when they visit or bring it back yourself.

It is being brought back by someone, flying from the US into Switzerland, so even that does it need to have import duty paid?

I always thought that because we get tax VAT taken off from things from the UK and a Swiss tax added that because all the tax has been paid when the item bought that no subsiquent tax should be paid, unless the US tax is reimbursed

Of course the person importing the iPad *should* declare it upon arrival and pay tax.. (if the person does though, is another matter entirely).

Whatever taxes have been paid in the US is of no interest to Swiss Authorities - only the value at the border of entry - therefore value plus shipping.

It's just like in the US, you pay an import duty on items that were acquired while out of the country and brought back. There's an allowance but I think it's 400 francs. The value over the allowance is then taxed-I don't think it matters if it was used-but if you walk through the "nothing To Declare" exit, with shiney original package boxes, you are likely to be stopped.

speaking to a collegue at work even with the Swiss 7.6% tax when declared it will works out slightly cheaper imported.