Consultation opens on lowering the tax-free limit in tourist traffic

Parliament has adopted motion 19.3975 to improve fair taxation in the flow of goods in local border traffic.
The tax-free limit for goods in tourist traffic will be lowered from CHF 300 to CHF 150 per person.
This change is part of the efforts to combat shopping tourism. The Economic Affairs and Taxation Committees and the Federal Council will draft a bill to implement this motion.
The Federal Council initially opposed the motion, citing increased customs clearances and burden on the Federal Office for Customs and Border Security (FOCBS) and citizens.
However, the Federal Department of Finance (FDF) proposes the lower tax-free limit as a compromise.
To implement this change, the FDF Ordinance will be amended, and a consultation will be held.
The amendment could come into force on 1 January 2025.
Additionally, measures will be taken to facilitate digital customs clearance, including modifications to the QuickZoll application.
It is expected that customs clearance in the app at a reduced VAT rate will be possible from 1 January 2027.
The consultation period will end on 15 March 2024.

Taxable transaction