Fuel and vehicle repairs
Fuel imported in a vehicle’s fuel tank is tax and duty-free. Fuel in spare containers, however, is only exempt from customs duty and VAT under certain conditions. Vehicle repairs carried out abroad are subject to VAT if the tax-free limit of CHF 150 is exceeded.
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Fuel for vehicles
Fuel in the fuel tank of a private vehicle is exempt from customs duty and VAT.
In addition, up to 25 litres of fuel may be imported duty-free in a spare container, provided it is intended for the vehicle in which it is being imported. Each additional litre is subject to customs duty of CHF 0.80.
Fuel that is not imported in the vehicle's fuel tank is exempt from VAT, provided it can be imported duty-free within the tax-free limit of CHF 150. If the tax-free limit is exceeded, VAT of 8.1% must be paid on the corresponding value of the fuel. Information on the tax-free limit.
Vehicle service and vehicle repairs
Repair and maintenance work carried out abroad on your own private vehicle is exempt from VAT up to the tax-free limit. If the tax-free limit of CHF 150 is exceeded, VAT must be paid. Please declare such work verbally upon entry or pay the tax using the QuickZoll app.
Supplies for private road motor vehicles such as fuel, engine and transmission oil, water for cooling, frost protection, liquid for the windscreen wiper system, brake fluid and air conditioning coolant are VAT-free. The corresponding amounts can be subtracted from the invoice amount during customs clearance.
An item – the vehicle – is always imported in the case of a vehicle service and fitted spare parts. This means that vehicle services and fitted spare parts costing more than CHF 150 are always subject to VAT, regardless of how many people are in the vehicle (see also Other examples of how the tax-free limit is applied for more than one person). If you use an app for your declaration (see QuickZoll) and declare goods for several people, you thus have to enter the corresponding value a second time under “Re-enter each item with net value of over CHF 150 here”.
Information on declaring repair and maintenance work on aircraft can be found under cross-border flights.
Repairs on commercial vehicles (including taxis) must be declared to a customs office responsible for merchandise.