Effective March 28, 2019, the Postal Service™ is revising the Individual Country Listing for Switzerland in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note that Switzerland is implementing a value-added tax (VAT) for companies that generate an annual turnover of at least 100,000 Swiss Francs (CHF) from small shipments to Switzerland.
This revision is based on a formal request that Swiss Post made through the Universal Postal Union via International Bureau Circular 21, dated February 11, 2019.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Switzerland
Country Conditions for Mailing
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Observations
[Add a new entry to read as follows:]
4. As of January 1, 2019, foreign mail order companies, including from the United States, with an annual turnover of at least 100,000 Swiss Francs (CHF) originating from small consignments (tax amount not exceeding 5 CHF) to Switzerland must pay a value-added tax (VAT) and register with the Swiss Federal Tax Administration.
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Although effective on March 28, 2019, the Postal Service will incorporate this revision into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Marketing, 3-28-19
