DDP shipping to Switzerland and the ZAZ account

Why Switzerland is different

Switzerland isn't in the EU or the EU customs union. Every parcel from the EU is an EU export and a Swiss import. Liechtenstein shares a customs territory with Switzerland, so parcels to Liechtenstein are cleared under Swiss customs rules too.

Two things make Swiss imports unusual. First, Swiss VAT rates are low (8.1% standard, 2.6% reduced for items such as food and books), and import VAT isn't collected when the amount is very small. Second, Swiss customs duties are calculated by gross weight, not by value, and since 2024 Switzerland has abolished duties on most industrial goods. For many consumer products the duty is zero or small; agricultural goods and some food are the main exceptions.

Swiss VAT for foreign online sellers

Since 2019, foreign mail-order sellers who reach CHF 100,000 a year in turnover from small consignments to Switzerland must register for Swiss VAT. Small consignments are those where the import VAT would be very small (CHF 5 or less). Once registered, the seller is treated as the importer of these parcels and charges Swiss VAT to the customer.

Below that threshold, small consignments are usually VAT-free at import, and larger parcels pay import VAT at the border, normally collected by the carrier from whoever is the importer. With DDP, that's you or your partner, not the customer.

Registering for Swiss VAT normally requires a Swiss tax representative. Your tax adviser confirms whether and when you need to register; I design the process so that checkout, invoices and the import match it.

What ZAZ is, and when you need it

ZAZ (Zentralisiertes Abrechnungsverfahren der Zollverwaltung) is the Swiss customs administration's centralised accounting procedure. A company with a ZAZ account receives one periodic invoice for the duties and import VAT on its imports, instead of paying shipment by shipment through the carrier.

You may want ZAZ if you import regularly in your own name, you're registered for Swiss VAT and want to reclaim import VAT, and you want control over the import costs.
You may not need ZAZ if your carrier or broker imports for you and pays duties and VAT through its own account, then invoices you.
Marketplaces and consolidators: agree whose ZAZ account and VAT number are used for each seller. Using the wrong party's number causes problems with VAT recovery and liability.

How a Swiss DDP flow works

Your shop sends order and item data (description, HS code, origin, value, weight) with the label request.
Parcels are exported from the EU. Your carrier or broker files the export declaration; you keep the proof of export for zero-rating EU VAT.
Parcels are consolidated and cross the border, often to a Swiss or Liechtenstein hub, under a transit procedure where the model needs one.
The Swiss import is declared using the item data. Duties and import VAT are paid through the importer's or carrier's account.
The Swiss last-mile carrier delivers. Swiss customers are used to good home delivery and parcel-locker options.
Returns are collected in Switzerland, re-exported and re-imported into the EU, ideally linked to the original export so you don't pay import duties again.

Common mistakes

Assuming every seller needs ZAZ, or that ZAZ alone makes you compliant for VAT. They're different things.
Not tracking the CHF 100,000 small-consignment threshold and registering late.
Missing country of origin, which matters for preferential treatment and for agricultural goods.
Treating Swiss returns like domestic returns. Each return crosses two customs borders.

Who this is for, and who it isn't

A good fit

EU brands launching or fixing Swiss and Liechtenstein delivery
Brands growing towards the Swiss VAT threshold
Carriers and consolidators building a Swiss DDP product

Not a good fit

You need a Swiss tax representative or a VAT filing service
You need a broker to file declarations
You only need to compare parcel rates

How I help

The Cross-Border Customs & DDP Setup covers the Swiss lane end to end: importer and VAT model, ZAZ decision, data, partners, returns and launch. Blueprint from €2,950, with launch leadership from €6,500.

As an external consultant leading international product development at Hermes, I took a DDP B2C customs product for Germany → Great Britain, Switzerland and Liechtenstein from concept through supplier selection, testing and live production with merchants, including the Swiss import and returns flow.

Questions

Do I need a ZAZ account to ship DDP to Switzerland?

No, not necessarily. Many sellers ship DDP through a carrier or broker that pays duties and VAT through its own account. ZAZ makes sense when you import regularly in your own name.

Do I have to register for Swiss VAT?

If you sell small consignments to Swiss customers worth CHF 100,000 or more a year, foreign sellers generally must register. Your tax adviser confirms the details for your case.

Is Liechtenstein handled separately?

No. Liechtenstein is in the same customs territory as Switzerland, so the same import process applies.

Are Swiss customs duties high?

For most industrial goods, duties were abolished in 2024. Duties are calculated by weight, and agricultural products are the main exception. Import VAT is the bigger cost for most parcels.

Sources

Swiss Federal Office for Customs and Border Security (BAZG), online shopping and mail order: bazg.admin.ch
BAZG, the ZAZ customs account: bazg.admin.ch
Swiss Federal Tax Administration (ESTV), VAT for foreign companies and mail-order: estv.admin.ch

This is operational guidance, not legal or tax advice. Customs filings and tax registrations are done by licensed brokers and advisers; I design and coordinate the process with them.

How does DDP shipping to Switzerland work, and do you need ZAZ?