You are right.
The import declaration is based on the customs declaration or the commercial invoice. It contains all the information about the consignment. The sender must attach it to the outside of the parcel.
We need to know the exact declared value. And by the way, if not given, the Customs will charge more just for opening the package to inspect what’s in it !
So, say the declared value does not include the shipping, then
269.00 Euros ~= 251.78644 Swiss Francs
1 EUR = 0.936009 CHF
1 CHF = 1.06837 EUR
(source : xe.com, today)
and then (based on official information : Consignments from countries in the European Union (EU) and their overseas territories: 13 francs for the customs clearance service + 3% goods value supplement )
- Swiss VAT : CHF 20.39 (8.1% on CHF 251.79, the declared value of goods and shipping).
- Basic Customs Clearance Fee : CHF 13.00 (For consignments from EU countries).
- Goods Value Supplement : CHF 7.55 (3% of CHF 251.79).
Total : CHF 40.94
The remaining CHF 7.36 may be additional service or processing fees ?