Taxes and duties (transit)
When transporting unassessed goods through Switzerland, import duties such as customs duty and VAT must be secured temporarily. Adherence to international transit procedures like the common transit procedure and the TIR procedure is essential.
Transit of merchandise
If unassessed goods (goods on which duty has not been paid) are transported through Switzerland, the import duties (customs duty and value added tax) must be secured temporarily through a cash deposit or a guarantee. Any applicable bans or restrictions must also be observed.
The most important international transit procedures in commercial goods traffic are the common transit procedure (CTP) and the TIR procedure.
Information on the transit of personal goods is available at: Transit through Switzerland with personal goods.
Further info
The full context is available in: