Use of uncleared aircraft
Whether you may use an uncleared aircraft in Switzerland depends especially on whether you are resident in Switzerland or abroad and on the purpose for which you are using the aircraft.
Swiss residents
In principle, you may not use an uncleared aircraft in Switzerland. This also applies to rented or borrowed aircraft. A special arrangement is possible under certain conditions for 12 outbound and inbound cross-border flights per year.
People resident abroad
You may only use an uncleared aircraft for a limited period of time in Switzerland.
Infringements
If you use an aircraft in Switzerland without authorisation or if you fail to comply with formalities, you must pay the import taxes and duties for the aircraft (customs duty, value added tax) retroactively. In addition, you can expect criminal customs proceedings to be initiated.