Horses - Temporary exportation

Horses that are taken abroad for the following intended uses can be declared using a customs declaration for temporary admission ZAVV:

  • possible sale
  • tests, trials
  • sporting events
  • riding excursions or holidays
  • dressage, training, education, breeding, horse shoeing, veterinary treatment, pasturage and accommodation

You can also use the ATA Carnet for these intended uses, except for possible sales.

If you wish to use your horse for cross-border riding excursions, you can request an authorisation for simplified border crossing. This allows you the possibility to cross the border at points between border crossings. You must always return the animal to Switzerland within three days. You must present the horse when the authorisation is issued (see also form 19.82 (PDF, 135 kB, 01.01.2022)).

The following documents must be presented to the customs office at the time of declaration:

  • customs declaration (ZAVV, ATA Carnet)
  • equine passport
  • documents proving that the purpose requested actually applies (e.g. schooling or training contracts).
  • documents certifying the value

Further information on the temporary use of horses can be found in Directive 10-60 (temporary admission procedure) (PDF, 801 kB, 01.03.2023).

If the requirements for the temporary admission procedure are not fulfilled, you must declare your horse for permanent exportation. You can find further information at Horses - Permanent exportation.

Please note the customs office opening hours for the declaration (customs clearance). Declarations can be made from Monday to Friday during assessment hours; some customs offices are also open on Saturday mornings. The detailed opening hours are available in the list of customs offices.


Value added tax (VAT)

Expenses incurred abroad for schooling, training, dressage, covering, veterinary treatment, etc. are subject to VAT. You must declare these costs upon re-importation into Switzerland. Further information is available at Value Added Tax.



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Information office for customs regulations

+41 58 467 15 15

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