Swiss Court Rules Cornea Imports Not VAT-Exempt; Full Invoice Amount Subject to Import Tax

• The case concerned whether imported corneas for human transplantation are exempt from Swiss import tax under the VAT Act.
• The Federal Administrative Court (FAC) ruled that corneas are classified as tissue, not organs, under the Transplantation Act, so they are not tax-exempt.
• Import tax must be levied on the entire invoiced amount, including costs for removal, processing, qualification, and preservation.
• The taxpayer’s appeal was dismissed.

Source: bvger.weblaw.ch

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---