• When the recipient receives electronic cards from Switzerland, they are responsible for paying any customs duties and import taxes that may apply in the destination country.

• The customs duties and taxes depend on several factors:
  • The destination country: Each country has its own customs duties and tax regulations.
  • The tariff classification of the products: Electronic cards will be classified under a specific customs code (HS or tariff code). This code determines the applicable duties and taxes.
  • The value of the goods: Taxes and duties are often calculated based on the customs value, which includes the cost of the goods, shipping fees, and sometimes insurance.

Customs Duties and Taxes by Country:

• United States

  • Customs Duties: The duty rates on electronic components or electronic cards depend on the specific tariff code. Some products may be duty-free or have very low duty rates.

  • Import Taxes: The U.S. applies a sales tax at the local level, but generally, this is not applicable at the federal level for imported goods.

• Canada

  • Customs Duties: Customs duties in Canada depend on the classification of the goods. Many electronic products benefit from reduced or exempt duties under trade agreements like the Canada-United States-Mexico Agreement (CUSMA)

  • GST/HST (Goods and Services Tax/Harmonized Sales Tax): Canada applies a sales tax (GST or HST) on imported goods in addition to customs duties.

• Australia

  • Customs Duties: Australia applies customs duties based on the classification of the product. Some goods may be eligible for duty exemptions or reductions under trade agreements.

  • GST (Goods and Services Tax): Australia charges a 10% GST on goods imported into the country.

Customs Procedures for the Recipient

• Customs Declaration: The recipient of the electronic cards must submit a customs declaration to the customs authorities in their country. This typically includes presenting documents such as the commercial invoice, proof of transport, and customs value declaration.

• Required Documents: The recipient may need to provide documents such as:
  • A commercial invoice detailing the value, type, and quantity of the goods.
  • A bill of lading or proof of transport showing the goods have left Switzerland.
  • Sometimes, an import declaration to finalize the customs process.

Calculation of Customs Fees for the Recipient

• Customs fees are generally calculated based on the customs value (which is the value of the goods plus shipping fees and sometimes insurance).

• Customs Duties: The customs duties are typically a percentage of the customs value, based on the specific HS code classification.

• Import Taxes: Import taxes (such as VAT or GST) are also calculated based on the customs value.

Recipient's Responsibilities

• Customs Fees: The recipient is responsible for paying the customs duties and any import taxes applicable in their country.

• Customs Clearance Fees: Additional fees may be charged by couriers or freight forwarders for handling the customs procedures.

Seller's Responsibility