Shipping to Switzerland and Norway From the UK: Duties, VAT and Delivery for Ecommerce Brands

Switzerland and Norway sit outside the EU, so every UK parcel is an export and an import. Swiss import VAT applies once the tax due passes CHF 5, and large sellers must register. Norway expects foreign sellers to collect 25% VAT at checkout through the VOEC scheme. Get both right and customers pay nothing extra at the door.

The trouble is that brands often treat these two markets as part of their EU delivery set-up, and then meet door charges, refused parcels and returns that cost more than the sale. This guide covers the rules for each country and what your warehouse needs to get right. It is general guidance, not tax or legal advice, so confirm your position with a customs broker or VAT adviser before you change your set-up.

Why Switzerland and Norway Need Their Own Set-Up

Neither country is in the EU or the UK customs area, so each order needs a UK export declaration, import clearance at the other end and complete electronic customs data. The EU's Import One-Stop Shop does not help either: it covers goods imported into the EU in consignments worth up to EUR 150, and Switzerland and Norway run their own systems.

In practice that means three decisions per country: who pays the import VAT, which carrier clears the parcel, and how the product data reaches that carrier. Those choices sit with your warehouse as much as your finance team, which is why the courier management and international delivery options your 3PL can offer matter as much as its pick rates.

Switzerland: When Import VAT Is Due

Swiss import VAT is 8.1% at the standard rate and 2.6% for goods such as food, books, magazines and medicines. Under the Swiss customs guidance on courier and online shopping imports, tax amounts of up to CHF 5 are not collected. That equals an assessment basis of CHF 62 at 8.1% or CHF 193 at 2.6%.

The detail that catches UK brands out is what goes into that basis. It includes all costs up to the Swiss destination, so delivery charges count. A CHF 55 order with CHF 10 delivery has a basis of CHF 65, the VAT comes to about CHF 5.27, and the parcel is no longer tax-free.

The CHF 100,000 mail-order rule. Under the Swiss mail-order rule, a foreign seller that makes at least CHF 100,000 a year from those small, tax-free consignments must register for Swiss VAT. From then on every delivery to Swiss buyers is treated as a domestic supply, the seller imports in its own name and charges Swiss VAT on all sales. A foreign business also needs a tax representative resident or domiciled in Switzerland.

Rates may change. Swiss voters decide on 29 November 2026 whether to raise the standard rate from 8.1% to 8.5% to fund the 13th AHV pension, with the change expected from 2028. If it passes, the tax-free point drops slightly, so check the rate before you set checkout prices for 2028.

Switzerland: Customs Duty Since 2024

Switzerland abolished industrial tariffs on 1 January 2024, covering goods in chapters 25 to 97 of the Swiss tariff apart from some agricultural products. Fashion, cosmetics, homeware and electronics from the UK now enter without customs duty, and the cost to plan for is import VAT plus any carrier fee.

Food and other agricultural goods still carry duty. Swiss duty is usually calculated on gross weight, including packaging, and duty under CHF 5 is not collected. For food and drink brands, packaging weight is a cost lever as well as a delivery one.

Norway: How the VOEC Scheme Works

Under the VOEC scheme, the foreign seller collects Norwegian VAT at checkout and the parcel clears without further charges. Norwegian Customs sets the scope as goods for private use worth up to NOK 3,000, with 25% VAT charged on all goods, including freight and other costs.

The rules a warehouse has to respect are specific:

• Per item, not per order: the NOK 3,000 limit applies to each item, and shipping is left out when you test an item's value (it is still included when you work out the VAT).
• Consumers only: VOEC covers goods for private use, so wholesale and other business shipments to Norway clear through normal customs.
• Registration: you must register in the VOEC register no later than when sales of qualifying goods reach NOK 50,000 in any 12-month period. You can register earlier.
• Reporting: VAT is reported and paid quarterly, by the 20th of the month after each quarter.
• Exclusions: foodstuffs (including beverages, supplements and vitamins), goods under import restrictions (including medicines, alcohol and tobacco) and goods subject to excise taxes cannot use VOEC. They clear through normal customs, ordinary duty applies whatever the value, and the customer pays a clearance fee to the carrier.

The mixed-basket rule. Several items under NOK 3,000 can travel together even if the order total is higher. But if one item in the parcel is over NOK 3,000, the whole shipment leaves VOEC and every item goes through normal customs. A coat at NOK 3,400 packed with two scarves means the scarves lose VOEC treatment too. Ask your adviser whether to send high-value items as a separate shipment, and make sure your warehouse system can flag those orders before they are packed.

The VOEC number has to travel with the data. Skatteetaten says your VOEC number must always be provided digitally to the carrier with the contents, value, description and quantity. If it is missing, expect delays, carrier fees and a customer charged VAT a second time at the border, which you then have to refund.

Norway: Duty and UK Origin

Norwegian Customs says duty may apply to certain goods, such as textiles and foodstuffs, and that reduced rates can apply to goods from countries with a trade agreement. The UK has one with Norway, Iceland and Liechtenstein. According to GOV.UK guidance on trading with Norway, the preferential rate depends on an origin declaration from the exporter, and the goods must be wholly obtained or sufficiently processed in the UK. Packing or labelling EU-made goods in Britain does not make them British.

For fashion brands this is worth checking SKU by SKU: a jumper knitted in Scotland and one made in Portugal can be treated differently at the Norwegian border.

DDP or DAP: Who Pays at the Door

The safest customer experience is to collect tax at checkout and show a final price. Shipping on DAP terms (delivered at place, with duties and taxes unpaid) leaves the customer to pay import VAT, any duty and the carrier's clearance charge before the parcel is released. Swiss customs notes that couriers and Swiss Post set those charges themselves.

How that plays out depends on your volume and products:

• Switzerland, below CHF 100,000 a year in small consignments: use a carrier's delivered duty paid (DDP) service so the customer pays nothing on delivery, or accept DAP for low-value orders that stay under the CHF 5 tax point.
• Switzerland, above CHF 100,000: register for Swiss VAT, appoint a tax representative and import in your own name.
• Norway, items under NOK 3,000: register for VOEC, charge 25% VAT at checkout and pass the VOEC number to the carrier.
• Norway, excluded goods or items over NOK 3,000: these clear through normal customs, so either use a DDP service or tell customers clearly what they will pay on delivery.

Whichever route you choose, show prices in Swiss francs or Norwegian kroner where your platform allows, give honest delivery times and explain returns before payment.

Customs Data Is Where Parcels Stall

Held parcels usually come down to data rather than the product. Swiss customs expects a complete and accurate description of the contents, and Norway needs contents, value, description and quantity with each VOEC shipment. Vague descriptions such as "clothing" or "gift" invite questions. Our guide to documentation errors that delay cross-border orders covers the common failures.

For these two markets, each SKU should carry a specific description, commodity code, country of origin, sale value and gross weight. On top of that, the order needs the Incoterm, the VOEC number for Norway and a rule that catches any item over NOK 3,000. If that data lives in spreadsheets or differs between Shopify, Amazon and your ERP, the errors reach the carrier.

Returns From Zurich and Oslo

A parcel sent back from Switzerland or Norway is an import into the UK. HMRC's Returned Goods Relief can remove duty and import VAT if the goods come back unaltered within three years of export and you can show they were exported. For the VAT relief, the business that exported them must also be the importer.

Decide in advance whether customers pay return postage, whether you provide a prepaid label, when refunds go out and whether low-value items are worth bringing back at all. Our guide to what should happen when an international customer sends something back covers those decisions in detail.

Running Swiss and Norwegian Orders From Northampton

Fulfil with Synergy is a founder-led UK third-party logistics (3PL) provider that runs multi-channel, retail and Amazon Seller Fulfilled Prime fulfilment for growing and household brands from purpose-built facilities in Northampton. It combines AutoStore automation and the RedPrairie Dispatcher warehouse management system with high-touch services such as kitting, bonded warehousing and returns management. Over 280 fulfilment specialists work there, seven days a week.

For Swiss and Norwegian orders, that matters in four ways:

• One source of product data: RedPrairie Dispatcher holds stock to unit, SKU, batch and location level, tracks every order from pick to pack to dispatch, and flags exceptions before they become delays. Customs data comes from the same controlled record as the pick.
• Courier choice: Fulfil with Synergy integrates with almost every courier network for national and international delivery, so each destination and product type can go with a carrier that suits it.
• Returns handled properly: every return is scanned, inspected, reason-coded, photographed and processed within 48 hours, which gives you the evidence for refunds and resale decisions.
• Bonded stock for multi-market brands: as an HMRC-approved bonded operator, Fulfil with Synergy can hold imported stock without UK duty or VAT. Stock that leaves bond for another market carries no UK duty or VAT.

Each brand has a dedicated account manager, so questions about carriers, packaging or a new destination go to someone who knows the account. For VAT, customs and registration set-ups, the Fulfil Plus partner network includes global trading and compliance specialists.

A Checklist Before You Launch

1. List which products are excluded from VOEC in Norway and which carry duty in Switzerland.
2. Estimate your yearly Swiss small-consignment sales against CHF 100,000 and your Norwegian sales against NOK 50,000.
3. Register for VOEC, and for Swiss VAT with a tax representative if you need to.
4. Give every SKU a specific description, commodity code, country of origin, value and gross weight.
5. Choose DDP or DAP per country and set up checkout pricing to match.
6. Agree with your 3PL how the VOEC number and order data reach the carrier, and how orders with an item over NOK 3,000 are flagged.
7. Set the returns route and show it at checkout.
8. Send a small batch of test orders, then review delivery, charges and refusals after the first month.

FAQ

Is shipping to Switzerland from the UK duty free?

For most consumer goods, yes. Switzerland abolished industrial tariffs on 1 January 2024, so goods such as clothing, cosmetics and homeware now enter without customs duty. Food and other agricultural products still carry duty, usually calculated on gross weight including packaging, though amounts under CHF 5 are not collected. Duty free does not mean tax free: Swiss import VAT of 8.1% still applies once the tax due passes CHF 5. A carrier clearance fee may also apply if the customer pays on delivery. Check your commodity codes before you assume a product is duty free.

Do I need to register for VOEC to sell to Norway?

You must register once your sales of qualifying low-value goods to Norwegian consumers reach NOK 50,000 in any 12-month period, and you can register earlier. After that, you charge 25% Norwegian VAT at checkout, report quarterly and pass your VOEC number to the carrier digitally with each shipment. Without registration, parcels go through normal customs and the customer usually pays VAT plus a carrier fee before delivery, which can lead to refused parcels. VOEC does not cover food, supplements, alcohol, tobacco, medicines or excise goods, so brands in those categories need a different route through normal customs.

What happens if a Norwegian customer orders an item worth more than NOK 3,000?

The whole parcel leaves the VOEC scheme. Skatteetaten applies the NOK 3,000 limit per item, so a basket of cheaper items can travel under VOEC even if the total is higher. If one item is above the limit, every item in that shipment goes through normal customs and you cannot charge VOEC VAT on any of them. The customer then pays import VAT, any duty and a carrier fee unless you ship DDP. Ask your adviser whether to send high-value items separately, and set your warehouse rules to flag these orders before packing.

How does selling to Switzerland and Norway affect my margins?

The extra costs are import VAT, any duty on food or textiles, carrier clearance or DDP charges, and the cost of returns that travel back across a border. On a DDP set-up you carry those costs, so they need to sit in your price. On DAP the customer carries them, but refusals and abandoned parcels hit your margin instead. Swiss registration adds a tax representative and Swiss VAT returns, and VOEC adds a quarterly Norwegian return. Model a typical order for each country, including delivery, before you set prices in francs or kroner.

Can Fulfil with Synergy fulfil orders to Switzerland and Norway?

Yes. Fulfil with Synergy integrates with almost every courier network for national and international delivery and runs orders from one controlled stock and order record in RedPrairie Dispatcher, which is what customs data depends on. Returns from overseas customers are scanned, inspected, reason-coded and photographed within 48 hours. For VAT registration, VOEC and customs set-ups, Fulfil with Synergy can connect you with compliance specialists through its Fulfil Plus partner network. Talk to the team about your products, volumes and the markets you want to serve.

If you want to sell to Switzerland and Norway without door charges or held parcels, talk to Fulfil with Synergy about your product data, carriers and returns set-up.

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