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.

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.