Customs declaration for temporary admission (ZAVV)

The standard procedure for temporary admission uses the customs declaration for temporary admission ZAVV. In principle, this can be used when the temporary admission procedure is permitted. A ZAVV is a Swiss customs document and does not affect customs formalities abroad.

Customs offices require duties security (deposit) for the procedure with a ZAVV. It amounts to the duty which would have been payable in the event of permanent customs clearance (release into free circulation). The security can be provided by means of a surety bond, e.g. from a cus-toms agency, or a cash deposit.



In order to duly conclude the procedure with a ZAVV, you must re-export the goods abroad. You can request conclusion before the ZAVV's expiry date at the customs office of export using form no. 11.87 (PDF, 1 MB, 01.01.2022). The original counterfoil from form no. 11.73 or 11.74 must also be presented.

If the goods remain in Switzerland permanently, you must declare these for importation.



The procedure with a ZAVV is generally restricted to two years.

Customs offices may, under certain conditions, extend the duration of the temporary admission procedure with a ZAVV by one year up to three times. Extension requests must be submitted in writing to the customs office that carried out the procedure with a ZAVV before expiry of the ZAVV.

In the case of goods where temporary admission lasts more than two years, you must pay pro rata customs duties from the 25th month onwards.

Further information on customs declarations for temporary admission ZAVV can be found in paragraph 4.11 of Directive 10-60 (temporary admission procedure) (PDF, 801 kB, 01.03.2023).



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