Using an uncleared vehicle temporarily in Switzerland
Whether you may use an uncleared vehicle in Switzerland depends, among other things, on whether you are resident in Switzerland or abroad.
People resident in Switzerland
In principle, you may not use an uncleared vehicle in Switzerland. You must spontaneously declare any vehicle(s) on which duty has not been paid for permanent importation into Switzerland to Swiss Customs at the border. This also applies to vehicles which relatives or acquaintances from abroad wish to cede to you. Special regulations only apply in a few cases.
Special regulations for road vehicles
Before entering Switzerland for the first time, you must apply for a customs permit form 15.30 for the vehicle. The vehicle on which duty has not been paid may be used in Switzerland only for journeys on behalf of your employer and for your journey to and from work. Other private journeys, e.g. for holidays or leisure, are not permitted.
You have to ask Swiss Customs for a temporary certificate form 15.25 for the vehicle when entering Switzerland. You can get this at all manned border crossings during opening hours in tourist traffic. With the temporary certificate form 15.25, you have eight days (from the beginning of the rental contract).
You must export the vehicle or return it to the relevant rental company based in Switzerland within the specified period. You must submit form 15.25 to a staffed customs office at the border when you export the vehicle.
If you arrive in Switzerland more than five days after the start of the rental contract, the customs office will issue you with a temporary certificate form 15.25 for three days. You must be able to present the rental agreement concluded with the rental company at all times.
For this, you have to apply for a so-called customs declaration for temporary admission (ZAVV) at a customs office responsible for commercial goods. You have to pay a deposit for the import duties. With a ZAVV for 12 cross-border journeys, you may enter Switzerland with the vehicle for a maximum of three days, 12 times a year. You must have each border crossing confirmed at the customs office.
Special regulations for watercraft
You have to ask Swiss Customs for a temporary certificate form 15.25 for the vehicle when entering Switzerland. You can get this at all manned border crossings during opening hours in tourist traffic. With the temporary certificate form 15.25, you have eight days (from the beginning of the rental contract) to re-export the vehicle or return it to the rental company based in Switzerland. If you arrive in Switzerland more than five days after the start of the rental contract, the customs office will issue you with a temporary certificate form 15.25 for three days. You must be able to present the rental agreement concluded with the rental company at all times.
For this, you have to apply for a so-called customs declaration for temporary admission (ZAVV) at a customs office responsible for commercial goods. You have to pay a deposit for the import duties. With a ZAVV for 12 cross-border journeys, you may enter Switzerland with the vehicle for a maximum of three days, 12 times a year. You must have each border crossing confirmed at the customs office.
Without a Swiss customs document, you are permitted to transit boundary waters with uncleared and untaxed watercraft only if you do not moor your vessel to the Swiss shore or anchor it to a buoy. Local customs offices can provide detailed information on local regulations.
The following applies if you are transiting the Rhine downstream of Rheinfelden:
Only the mandatory mooring of the vessel before passage through locks and transit through Basel (without mooring) are tolerated.
Individuals resident abroad
You may use an uncleared vehicle only for a limited period of time and only for private purposes in Switzerland.
Road vehicles
You may enter and leave Switzerland with your vehicle informally (i.e. without customs formalities). The vehicle must be properly registered for road traffic abroad. Do not forget to pay the necessary road taxes (motorway tax sticker, heavy vehicle charge).
Informal entry is not permitted. At the border, you must ask Swiss Customs for a customs permit form 15.30 for the vehicle. You must clarify with the cantonal vehicle licensing office whether you also need Swiss number plates for the vehicle.
Watercraft
You may enter and leave with your watercraft informally (i.e. without customs formalities). Do not forget to apply to the cantonal water transportation office for traffic authorisation for the watercraft.
Informal entry is not permitted. At the border, you must ask Swiss Customs for a customs permit form 15.32 for the watercraft. The customs permit form 15.32 is limited to 1 year and must be presented to the cantonal water transportation office for traffic authorisation.
General information on the temporary use of goods can be found under Temporary importation.
Information on repairing, converting and enhancing an uncleared vehicle can be found under Processing traffic.
Offences
If you use an uncleared vehicle in Switzerland without authorisation or do not comply with formalities, you must pay the import duties for the vehicle (customs duty, automobile tax, value added tax) retroactively. In addition, you must be prepared for criminal customs proceedings to be initiated.
