As of 7 October 2026, women’s garments imported into Switzerland from India enter at a standard customs duty rate of 0%, alongside an import VAT rate of 8.1%. Following the abolition of Swiss industrial tariffs on 1 January 2024, Indian apparel imports no longer require a preferential trade agreement to secure duty-free entry. Swiss import VAT remains payable upon arrival based on the consideration or market value plus all transport, insurance, and clearance costs.
Switzerland’s abolition of industrial tariffs and EFTA–India trade
On 1 January 2024, Switzerland abolished customs duties across industrial products. The State Secretariat for Economic Affairs (SECO) oversees the tariff abolition framework, whilst the Federal Office for Customs and Border Security (BAZG) is responsible for operational implementation at Swiss borders. Under this regime, apparel imports from India enter under a standard customs tariff of 0%, with the applicable agreement status recorded as None.
Where apparel importers enquire about what bilateral arrangements such as the EFTA–India Trade and Economic Partnership Agreement (TEPA) add, direct imports into Switzerland already receive 0% duty treatment under Swiss domestic tariff legislation. Preferential trade agreements are therefore unnecessary to eliminate standard import duties on ready-made apparel entering Switzerland. For specific questions on preferential trade terms, future bilateral administrative mechanisms, or complex transit arrangements, check with your customs broker.
The abolition of industrial customs duties also simplified import documentation. According to BAZG rules, no proof of origin is required as a preliminary document when goods remain in Switzerland. Conversely, proof of origin is required as a preliminary document when imported items are intended for subsequent export to a free trade partner country where origin documentation must be generated upon export.
Swiss import VAT and customs valuation rules
Although customs duties on garments stand at 0%, Swiss import VAT applies at a standard rate of 8.1%. Swiss import VAT is assessed and collected at the border by BAZG. The tax operates under a net all-phase system with input tax deduction, designed to tax domestic non-business final consumption.
The assessment basis for Swiss import VAT is calculated on either the consideration or the market value, including all additional costs incurred up to the final destination within Switzerland. When goods are imported pursuant to a commercial purchase transaction, the tax is calculated on the consideration. Consideration encompasses everything the buyer or a third party pays for the merchandise, including reimbursement for all costs, even where billed separately. If no consideration is payable—such as for complimentary commercial samples, replacement deliveries, or gifts—import VAT is assessed on the market value, defined as what an independent third party would pay to purchase the item.
Incidental expenses incurred up to the destination must be added to the taxable base if they are not already incorporated in the invoice price. These additions include packing, transport, freight, insurance, customs clearance charges, and any official permit fees. Where valuation figures appear in foreign currencies, they are converted into Swiss francs using the commercial selling exchange rate recorded on the working day preceding customs declaration.
A minimum tax threshold applies at customs clearance: no import VAT is levied if the calculated tax amount is CHF 5 or less. Registered Swiss taxable importers deduct paid import VAT as input tax within their regular periodic VAT return. Foreign commercial enterprises that pay Swiss import VAT may seek a reclaim through the Federal Tax Administration (ESTV).
Duty rates across women’s garment categories
All standard categories of women’s apparel manufactured in India enter Switzerland at 0% customs duty. This rate applies uniformly across fabrications and fibre compositions, including cotton, viscose, rayon, polyester, silk, linen, and wool. Importers must ensure that invoice values and shipping documentation are verifiable, as BAZG retains authority to estimate and determine the tax assessment basis officially if declarations are incomplete or questioned.
| Garment category | Fibre composition | Fabric construction | Standard customs duty | Import VAT |
|---|---|---|---|---|
| Dresses | Cotton | Woven | 0% | 8.1% |
| Dresses | Viscose / rayon | Woven | 0% | 8.1% |
| Dresses | Polyester | Woven | 0% | 8.1% |
| Dresses | Silk | Woven | 0% | 8.1% |
| Dresses | Linen | Woven | 0% | 8.1% |
| Dresses | Cotton | Knitted | 0% | 8.1% |
| Dresses | Viscose / rayon | Knitted | 0% | 8.1% |
| Dresses | Polyester | Knitted | 0% | 8.1% |
| Kaftans | Cotton | Woven | 0% | 8.1% |
| Kaftans | Viscose / rayon | Woven | 0% | 8.1% |
| Kaftans | Polyester | Woven | 0% | 8.1% |
| Kaftans | Silk | Woven | 0% | 8.1% |
| Kaftans | Linen | Woven | 0% | 8.1% |
| Kaftans (loose robe/cover-up cut) | Cotton | Woven | 0% | 8.1% |
| Kaftans (loose robe/cover-up cut) | Viscose or polyester | Woven | 0% | 8.1% |
| Kaftans (loose robe/cover-up cut) | Silk or linen | Woven | 0% | 8.1% |
| Kaftans | Cotton | Knitted | 0% | 8.1% |
| Kaftans | Viscose / rayon | Knitted | 0% | 8.1% |
| Kaftans | Polyester | Knitted | 0% | 8.1% |
| Skirts | Cotton | Woven | 0% | 8.1% |
| Skirts | Viscose / rayon | Woven | 0% | 8.1% |
| Skirts | Polyester | Woven | 0% | 8.1% |
| Skirts | Silk | Woven | 0% | 8.1% |
| Skirts | Linen | Woven | 0% | 8.1% |
| Skirts | Cotton | Knitted | 0% | 8.1% |
| Skirts | Viscose / rayon | Knitted | 0% | 8.1% |
| Skirts | Polyester | Knitted | 0% | 8.1% |
| Tops and blouses | Cotton | Woven | 0% | 8.1% |
| Tops and blouses | Viscose / rayon | Woven | 0% | 8.1% |
| Tops and blouses | Polyester | Woven | 0% | 8.1% |
| Tops and blouses | Silk | Woven | 0% | 8.1% |
| Tops and blouses | Linen | Woven | 0% | 8.1% |
| Tops and blouses | Cotton | Knitted | 0% | 8.1% |
| Tops and blouses | Viscose / rayon | Knitted | 0% | 8.1% |
| Tops and blouses | Polyester | Knitted | 0% | 8.1% |
| Scarves and stoles | Cotton | Woven | 0% | 8.1% |
| Scarves and stoles | Viscose / rayon | Woven | 0% | 8.1% |
| Scarves and stoles | Polyester | Woven | 0% | 8.1% |
| Scarves and stoles | Silk | Woven | 0% | 8.1% |
| Scarves and stoles | Wool | Woven | 0% | 8.1% |
| Scarves and stoles | Linen | Woven | 0% | 8.1% |
| Scarves and stoles | Cotton | Knitted | 0% | 8.1% |
| Scarves and stoles | Wool | Knitted | 0% | 8.1% |
Check your own garment
To assess Swiss import charges and calculate landed tax amounts for specific garment consignments from India, consult our dedicated calculator:
We manufacture women’s dresses, kaftans, skirts, tops, and scarves in India for global fashion brands and retailers; Talk to us to discuss your custom garment production specifications.
Sources
- BAZG: Abolition of industrial tariffs (chapters 25-97 of the Customs Tariff, from 1 Jan 2024)
- BAZG: Bemessungsgrundlagen Einfuhrsteuer (MWSTG Art. 54)
- BAZG: Mehrwertsteuer und Einfuhrsteuer (8.1%)
Indicative information from official sources, written 31 October 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
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