Importing a vehicle into Switzerland: procedure, documents and fees
Customs duties, VAT and licence fees; importing a vehicle into Switzerland involves various costs.
Depending on the circumstances, the procedure for importing a vehicle into Switzerland can be more or less complex. Regardless of the type of vehicle being imported and the conditions under which it enters Swiss territory, here are all the formalities you will need to complete.
The import procedure
Customs office
When importing a vehicle into Switzerland, you must contact a customs office responsible for commercial goods. Such offices are located at all border crossings that are open to tourist traffic during opening hours and will issue you with a customs clearance certificate for a fee of 20 Swiss francs.
These offices can issue you with a Certificate of Registration (Form 15.25), which gives you two working days to register your vehicle.
However, it is best to notify customs of your arrival in advance, so that you can obtain the official clearance certificate as soon as you cross the border.
Cantonal department
In addition to paying customs duties, your vehicle must be authorised to drive on Swiss roads (motorways and dual-carriageways) by the cantonal authorities.
The Cantonal Road Traffic Office therefore carries out a roadworthiness test to ensure compliance with the following criteria:
- noise regulations;
- exhaust emission standards;
- vehicle construction specifications;
- vehicle specifications;
- registration of the leased vehicle;
- type approval.
Once the road tax has been paid (the rate differs between light vehicles and heavy goods vehicles) and you have been issued with proof of clearance by the customs office, you will be issued with a vignette costing 40 Swiss francs.
Documents to be provided
Customs clearance
In order to pay import duties, you must provide the following documents:
- sales contract or invoice;
- vehicle registration document or registration certificate;
- valid ID;
- e-dec declaration (import customs);
- proof of origin provided by the seller (where applicable).
Please note that you can use the services of a partner to delegate the handling of these customs formalities, for example:
- a customs agency;
- a logistics company;
- a forwarding agency.
If you opt for this solution, please ensure you make your choice before importation. In this case, the customs duties will be paid by the relevant partner before being invoiced to you.
Moving house
If you are moving to Switzerland as a resident and wish to import your vehicle, there are two possible scenarios:
- You purchased your vehicle less than six months ago. In this case, you have one month to provide the required documents and register your vehicle.
- You purchased your vehicle more than six months ago. In this case, you have a period of one year and are eligible for exemption from customs duties and VAT, provided you do not resell your vehicle within the following year.
In all cases, you will need to provide:
- a vehicle registration document;
- proof of identity;
- an invoice showing the date of purchase and the value of the vehicle;
- a work and residence permit, a residence permit certificate or a settlement permit.
Please note: If you wish to claim the exemption, you will be asked to provide a copy of the customs clearance application for household effects.
If you are not eligible for the exemption, you will be liable for:
- 8% VAT;
- a 4% consumption tax;
- taxes and customs duties.
Temporary import
Any temporary importation for purely tourist purposes is permitted without a customs declaration, provided the goods remain in Switzerland for no longer than one year.
Please note, however, that restrictions apply to:
- workers;
- business travellers;
- international students.
VAT and customs duties
Vehicle type
The amount of customs duty charged varies depending on the type of vehicle being imported:
- trailer: CHF 12 per 100 kg;
- caravan: CHF 19 per 100 kg;
- two-wheeled: CHF 37 per 100 kg;
- passenger car: between 12 and 15 CHF per 100 kg;
- motorhome: between 12 and 15 CHF per 100 kg;
- shipment: between 30 and 45 CHF per 100 kg.
Rates and calculations
Customs duties are calculated on the basis of the weight of the imported vehicle and do not depend on its age; these rates are based on the Tares.
However, special rules apply to vehicles originating from countries that have concluded a free trade agreement with Switzerland. Goods imported from such countries may then be exempt from customs duties or benefit from preferential tariffs.
Please note: Valid proof of origin is then required to confirm the exemption.
Tax rates amount to 4% of the total value of the vehicle (converted into Swiss francs) in accordance with Regulation R-68. This includes the sale price or trade-in value.
If the vehicle was gifted by a third party or if any information is missing, the customs office reserves the right to estimate the value of the vehicle.
Good to know: You can find the forms relating to motor vehicle tax here.
The applicable VAT rate is the standard rate of 7.7%, in accordance with current regulations.
CO2 emissions
The revision of the CO₂ Act demonstrates the importance Switzerland attaches to this issue.
Once emissions exceed a certain threshold, penalties are imposed by:
- the Federal Roads Office (FEDRO) for small-scale importers;
- the Swiss Federal Office of Energy (SFOE) for large-scale importers.
For further information, a tool for calculating the applicable penalties is available.
Example of vehicle import
Three years ago, you bought a Renault Clio with a 90-horsepower engine and a kerb weight of 1,200 kg, which you now wish to import into Switzerland.
- Please contact the relevant customs office to process your application and provide the necessary documents.
- If you are a resident: as your vehicle was purchased more than six months ago, you are exempt from VAT and customs duties.
If you are not a resident, you will be required to pay VAT at a rate of 8% of the vehicle’s purchase price, a 4% consumption tax, and customs duties.
- Customs duties amount to a maximum of CHF 15 per 100 kg for a passenger car. As a non-resident, your Clio will therefore incur a maximum of 12 × 15 = CHF 180 in customs duties.
- You will then need to consider your vehicle’s CO₂ emissions, as well as its registration with the relevant local authority.
The procedures for importing a vehicle into Switzerland therefore depend as much on the vehicle’s specifications as on its country of origin and your status. This process is handled both at the border and at cantonal level.
