(Art. 7 para. 3 let. b VAT Act)
Where goods supplied from abroad onto Swiss territory are exempt from import tax because of the negligible amount of tax, the supplier becomes liable for tax when the Amendment of 15 August 2018 comes into force if it achieved a turnover of 100 000 francs or more from supplying such goods in the previous twelve months and it must be assumed that it will continue to make such supplies in the twelve months following the amendment coming into force.