When importing vehicles into Switzerland, you must comply with certain formalities and pay various taxes and duties.
Vehicles that you wish to import permanently into Switzerland must be spontaneously declared for import at a customs office responsible for merchandise.
Bring all supporting documents that are necessary for the assessment, e.g.:
- Invoice and/or contract of sale
- Vehicle/vessel registration document and/or registration certificate (even if already cancelled)
- Proof of identity (passport, identity card)
- Import customs declaration (e-dec declaration)
Taxes and duties
The importation of passenger vehicles and certain light commercial vehicles is subject to the automobile tax. The rate amounts to 4% of the value of the vehicle. Further information can be found under Automobile tax.
Value added tax on imports
You must pay value added tax (VAT) when importing a vehicle. The VAT for vehicles is 8.1 %. The assessment basis is generally the consideration payable or paid for the vehicle in question. This includes the purchase price including the value of any exchange vehicles or other goods given in payment. The invoice or contract of sale forms the basis.
Otherwise, VAT is calculated on the market value, e.g. for gifts. The market value corresponds to the sum a buyer would have had to pay for the imported vehicle.
The assessment basis also includes all costs up to the destination in Switzerland (automobile tax and fees).
Prices or value details in foreign currencies are converted into Swiss francs using the exchange rate (forex sell rate).
The customs office can estimate the value of the vehicle in the event of missing or questionable information.
Further information is available at Value Added Tax.
CO2 penalty for passenger cars
If the CO2 emissions of a passenger car or delivery vehicle exceed a certain target value, a penalty must be paid before it is registered for the first time*. This penalty is not collected as part of customs clearance at the time of import, but at a later date, via the Swiss Federal Office of Energy (SFOE). To initiate the process, the required import data must be provided to the Federal Roads Office (FEDRO). For more information, visit the website: www.astra.admin.ch > vehicle import.
* Vehicles registered abroad more than twelve months prior to their declaration to Swiss customs are excluded. Vehicles registered abroad more than six months before they were declared to Swiss customs are also excluded if their mileage exceeds 5,000km.
Payment of duties
In principle, you must pay the import duties directly to the customs office.
If you mandate a customs agency or a freight forwarding/logistics company to handle the customs formalities, they will usually pay the duties and then invoice you for them. We have no influence on the processing fees of such companies. Before importing, clarify who you would like to instruct to carry out the customs formalities. We cannot give you any recommendations in this regard.
Proof of customs clearance and traffic licensing
The customs office will issue you with a proof of customs clearance for traffic licensing with the cantonal authorities.
The customs office will provide you with proof of customs clearance form 15.10 (PDF, 329 kB, 01.01.2022) for registration at the cantonal water transportation office (certification of the completed and printed proof of customs clearance with customs stamp).
The issuing of a customs clearance certificate by the customs office costs CHF 20.
If you have any questions about traffic licensing (registration), it is best to contact the competent cantonal vehicle licensing office (road vehicles) or the competent cantonal water transportation office (watercraft). This applies in particular to questions concerning type approval, noise and exhaust regulations, construction and equipment of the vehicle as well as admission of leasing vehicles.
Number plates for road vehicles
If you want to import vehicles from abroad on their own axles, in principle you must use foreign temporary number plates. Enquire with your exporting country or with your dealer about the possibilities for transfering your vehicle.
Vehicle parts, tyres, wheels, rims, bicycles and bicycle trailers
You can find information in particular under Travel and purchases, allowances and duty-free limit as well as under Online shopping, mail and courier consignments.