Swiss customs authorities enforce strict duty-free allowances for tobacco, heated tobacco, and e-cigarettes imported for personal use. These limits apply exclusively to travelers aged 17 and older, with excess quantities subject to taxation at the border.
For cigarettes, cigars, heated tobacco, and nicotine cartridges, the duty-free limit is 250 units. Other tobacco products are capped at 250 grams. E-liquids are restricted to 250 milliliters, while disposable vapes face a much lower limit of 25 units.
| Product Type | Duty-Free Limit | Tax on Excess |
|---|---|---|
| Cigarettes, cigars, heated tobacco, cartridges | 250 units | CHF 0.25 per unit |
| Other tobacco products (by weight) | 250 grams | CHF 0.10 per gram |
| E-liquids (with nicotine) | 250 ml | CHF 0.25 per ml |
| Disposable vapes | 25 units | CHF 2.50 per unit |
Travelers carrying multiple product types can combine these allowances proportionally. However, the total value of all carried goods must remain under CHF 150 to avoid Swiss value-added tax (VAT).
