Follows Swiss/EU rules; aircraft often duty-free; reduced VAT for some goods/services
Certified antiques may be exempt/reduced rate
Higher for luxury vehicles; standard VAT
Exemptions for government/defense
Duty/VAT on all imports; no de minimis
Most electronics at standard rate
Exemptions for investment/infrastructure
Many medical devices duty-free/reduced rate
Biosecurity applies; some foods reduced VAT
Many medicines duty-free/reduced rate