Importing a vehicle into Switzerland: procedure, documents and fees
Customs duties, VAT and licence fees; importing a vehicle into Switzerland involves various costs.
• Importing a vehicle into Switzerland requires going through a competent customs office, which issues proof of clearance for CHF 20.
• The vehicle must then be approved by the cantonal road traffic office (noise, emissions, equipment) before receiving its vignette (CHF 40).
• Several documents are required for clearance: sales contract, registration document, ID, and e-dec declaration.
Depending on the situation, the procedure for importing a vehicle into Switzerland can be more or less complex. Whatever the type of vehicle being imported and the conditions of its arrival on Swiss territory, here are all the formalities you will need to complete.
The import procedure
Customs office
When you import a vehicle into Switzerland, you need to contact a customs office responsible for commercial goods. Such offices are present at every border crossing staffed during opening hours for tourist traffic and will provide you with proof of customs clearance for a fee of 20 Swiss francs.
These offices can issue you with the Certificate of Registration (Form 15.25), which gives you two working days to declare your vehicle.
It is nevertheless best to notify the customs authorities of your arrival in advance, so that you can obtain the official customs 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 expressways) via authorisation from the cantonal department.
A roadworthiness inspection is then carried out by the Cantonal Road Traffic Office, checking compliance with the following criteria:
- noise regulations;
- exhaust emission regulations;
- vehicle construction specifications;
- vehicle equipment specifications;
- registration of leased vehicles;
- type approval.
Once the road tax has been paid (this differs between light vehicles and heavy goods vehicles) and the proof of your customs clearance issued by the customs office has been provided, you will be issued with a vignette worth 40 Swiss francs.
Documents to provide
Customs clearance
To pay the customs duties on entry, you need to provide the following documents:
- sales contract or invoice;
- vehicle registration document or registration certificate;
- valid proof of identity;
- e-dec declaration (import customs);
- proof of origin provided by the seller (where applicable).
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 freight forwarder.
If you opt for this solution, make sure you choose it before importation. In this case, the customs duties will be paid by the partner in question 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:
- Your vehicle was purchased less than 6 months ago. In this case, you have one month to provide the required documents and register your vehicle.
- Your vehicle was purchased more than 6 months ago. In this case, you have 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 proving the date of purchase and the value of the vehicle;
- a work/residence permit, confirmation of residence authorisation, or a settlement permit.
Please note: If you wish to benefit from the exemption, you will be asked for a copy of the customs clearance request for removal goods.
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 import for purely tourist purposes is authorised without a customs declaration within a limit of one year spent on Swiss territory.
Note, however, that restrictions apply to:
- workers;
- business travellers;
- foreign students.
VAT and customs duties
Vehicle type
The amount of customs duty applied differs depending on the type of vehicle being imported:
- trailer: CHF 12 per 100 kg;
- caravan: CHF 19 per 100 kg;
- two-wheelers: CHF 37 per 100 kg;
- passenger car: between CHF 12 and 15 per 100 kg;
- motorhome: between CHF 12 and 15 per 100 kg;
- watercraft: between CHF 30 and 45 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 cases apply to vehicles originating from states that have concluded a free trade agreement with Switzerland. Goods imported from these states can then be exempt from customs duties, or benefit from preferential tariffs.
Please note: Valid proof of origin is then required to confirm this exemption.
Regarding tax rates, these 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 price.
If the vehicle was given by a third party or if information is missing, the customs office reserves the right to estimate the value of the vehicle.
Good to know: You will find the forms for the motor vehicle tax here.
The applicable VAT follows the standard rate of 7.7%, in accordance with current regulations.
CO2 emissions
The revision of the CO2 Act shows the importance Switzerland places on this issue.
Beyond a certain emissions threshold, sanctions are imposed by:
- the Federal Roads Office (FEDRO) for small importers;
- the Swiss Federal Office of Energy (SFOE) for large importers.
For further information, a sanctions calculation tool is available.
Example of a vehicle import
3 years ago, you purchased a 90-horsepower Renault Clio weighing 1,200 kg, which you now wish to import into Switzerland.
- You contact the relevant customs office to process your request and provide the necessary documents.
- You are a resident: your vehicle was purchased more than 6 months ago, so you benefit from exemption from VAT and customs duties.
You are not a resident: you will need to pay VAT at 8% of the purchase value of the vehicle, a 4% consumption tax, as well as customs duties.
- Customs duties amount to a maximum of CHF 15 per 100 kg bracket for a passenger car. Your Clio will therefore incur 12 x 15 = CHF 180 in customs duties as a non-resident, at most.
- All that remains is to deal with your vehicle’s CO2 emissions, as well as its authorisation to drive by the relevant cantonal department.
The procedures for importing a vehicle into Switzerland therefore depend as much on its characteristics as on its country of origin and your status. This procedure is handled both when crossing the border and at cantonal level.
