In principle, you need to pay customs duties and Swiss VAT on any product you order from abroad.
In most cases, only the shipping costs are paid by the sender. Customs duties, VAT and customs clearance charges, on the other hand, are automatically charged to the recipient unless the sender has clearly specified otherwise in the waybill.
In practice, customs duties and VAT below CHF 5 are not invoiced. You can also avoid these charges if the value of your order does not exceed CHF 200 (incl. packaging and delivery). This applies to books and other goods subject to a reduced VAT rate of 2.5%. However, the value of orders of goods subject to a VAT rate of 7.7% must be below CHF 65.
Gifts sent to you by a private individual are also exempt from customs fees if their value does not exceed CHF 100. This exemption does not apply to cigarettes or alcohol.