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Old 15.12.2015, 13:18
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Re: Import taxes for Artworks

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I realise this is a fairly old thread, but I'm also importing artwork, except it's a gift from the artist so all I had to pay for was the shipping. Do I also have to pay import tax on the valuation of the artwork? It seems a little unfair seeing as it is a gift and the artist isn't at all well known, she is a hobby artist. I wouldn't even know how to valuate her work.
This is the regulation for gifts sent by a private person to a Swiss resident:

"Gift items sent by private individuals abroad to private individuals in Switzerland are exempt from duties and tax up to a merchandise value of CHF 100, .... The sender must provide a corresponding comment on the outside of the parcel or letter."

http://www.ezv.admin.ch/zollinfo_pri...x.html?lang=en

The valuation is your decision.
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