Duty Free History & Regulations

How did Samnaun become duty-free?

Duty-free status since 1892
When Swiss customs became centralised in 1848, a customs office was set up in Samnaun-Compatsch. The introduction of the customs system put an abrupt stop to the region's trade with Tyrol, as duty had to be paid on all goods headed for Samnaun– a heavy economic blow to the farmers of Samnaun. For this reason, the Swiss Bundesrat decreed in 1892 that the Samnaun Valley should enjoy duty-free status. It has held on to this status to this day, although an access road through Swiss territory has existed since 1912.  After the Samnauerstrasse was opened, inns and guest houses soon began to spring up in Samnaun.

What you are allowed to take with you:

Customs Regulations for the EU

Please note that the following information is only an excerpt from the official regulations. This information is not binding. For further details please contact the Guest Information Samnaun or the Customs Office Spiss (Austria), Tel. +43 (0) 512 505 568 940 or on the website of the Austrian Federal Ministry of Finance.

Tobacco Products (minimum age 18 years) in total:

• 200 cigarettes or
• 100 cigarillos or
• 50 cigars or
• 250 g tobacco (or proportional selection)

For permanent residents of Austria the following quantity restrictions apply:

• 40 cigarettes or
• 20 cigarillos or
• 10 cigars or
• 50g tobacco

Alcoholic Beverages (minimum age 17 years) with an alcohol content by volume of:

• Up to 22 %:     2 litres or
• Over 22 %:        1 litre plus
• Wine (non-sparkling): 4 litres
• Beer: 16 litres

Others Products
Goods are free of duty up to a value of 300.- EURO per person (for children under 15 years 175.- EURO). The contents of the car’s fuel tank can be imported duty free. An additional 25 litres of fuel can be imported duty free in a reserve canister when brought in by car or motorcycle. Duty-free imported fuel may only be used in the vehicle in which it was imported.

Customs border district - residence within 15 km as the crow flies from the Austrian customs office: Tobacco products: 250 cigarettes or 100 cigarillos or 50 cigars or 25 grams of tobacco. Alcoholic beverages:

up to 22 vol.% 0.75 litres, over 22 vol.% 0.25 litres and 1 litre of wine (non-sparkling) 1 litre and 2 litres of beer. Other goods: Maximum amount EUR 20.00, of which up to EUR 4.00 food, beer and non-alcoholic beverages.

Exceeding the traveller's allowances for goods imported into the EU

Customs Regulations Switzerland
Valid for persons with main residence in Switzerland

Please note that the list is only an excerpt of the regulations, for further details please contact the Guest Information Samnaun or the Customs Office Martina, Tel. +41-58-480 10 40 or on the website of the Federal Customs Administration.

• Tobacco Products (minimum age 18 years)
• 250 cigarettes or
• 250 cigars or
• 250 g smoking tobacco

Alcoholic Beverages (minimum age 17 years)

• Up to 18 vol.%: 5 litres
• Over 18 vol.%: 1 litre

Other Products
Goods for private use or for gift purposes worth up to CHF 300.00 (from 1 January 2025 CHF 150.00) are duty-free. If the total value of the goods carried exceeds this amount, all goods are subject to duty. A cumulation of the exemption limit for several persons is excluded.

Alcoholic beverages and tobacco products are also part of the exemption limit, but only in the quantities mentioned. Tax exemptions are granted daily and only for goods (excluding travel goods) which are personally declared for customs treatment when crossing the border.

A duty-free quantity of 1 kilogram applies to meat. There is no distinction between different types of meat. Milk and milk products, eggs, vegetables, fruit and cereals are no longer subject to customs duty.