Switzerland is not a member of the European customs union. On the one hand that gives you the opportunity to buy real tax-free goods at airports when you are travelling from and to Switzerland. On the other hand there are tight restrictions on the goods you can take free of customs duty from Switzerland to your country. For EU-countries the following customs and tax allowances apply (for other countries check with the appropriate customs authorities):

Tobacco: 200 (50 to some countries) cigarettes or 100 (20) cigarillos or 50 (10) cigars or 250 gr (50) of smoking tobacco.
Alcohol: 1 litre of spirits over 22% vol or 2 litres of spirits with less than 22% vol, 4 litres of still wine, 16 litres of beer.
Other goods: Max. value of all goods: 430 euros for air travellers and 300 euros for other travellers.

Goods over these limits must be declared when entering an EU-country, additional taxes and VAT may apply.

In Switzerland there is duty-free shopping for arriving passengers as well.