The import of goods to Switzerland is subject to import tax. Subject to the import tax is the import of goods, including the services and rights contained therein. Tax liable is everyone who is a customs debtor (for example the person who carries the goods over the border), so this tax has a strong connection to the customs regulation. The Federal Customs Administration is responsible for charging this tax. Several goods are tax exempted, for example goods with insignificant value. The respective VAT is recoverable if the goods are used to generate taxable turnover.