Liechtenstein Tariff 2026: Stay Compliant, Reduce Costs

Overview of Liechtenstein Import Duties

Liechtenstein participates in a complete Customs Union with Switzerland, meaning all import duties and regulations are governed by the Swiss Federal Office for Customs and Border Security. While tariffs on most industrial goods have been abolished to facilitate trade, the jurisdiction is unique in that it primarily utilizes specific duties based on gross weight rather than the value of the goods. SME importers must carefully calculate costs based on weight (including packaging) and be aware of the current Value Added Tax (VAT) rates applicable to their specific commodities.

Duty Type Definitions

• Specific Duties: Unlike most countries, Liechtenstein assesses duties based on the gross weight (product plus packaging) rather than the commercial value.
• Ad Valorem Duties: A tax based on a percentage of the item's value; this is rarely used in the Liechtenstein/Swiss customs territory as industrial tariffs were largely removed in 2024.
• Excise Duties: These are consumption taxes levied on specific goods such as heating oil, tobacco, and high-proof spirits upon entry.
• Antidumping Duties: Special tariffs imposed to protect domestic industries from foreign goods sold below fair market value, though less common in this jurisdiction.
• Section 301 / MPF / HMF: These are specific US import fees included in this summary for reference but do not apply to goods entering Liechtenstein.
• Compound Duties: A mixed tariff structure utilizing both specific and ad valorem rates, generally reserved for complex agricultural products.