A person who imports an uncleared vehicle into Switzerland is obliged, without a reminder, to enter it for customs clearance at the frontier.
Normally, import duties are to be paid at the frontier. If clearance is desired at an inland customs office, the frontier customs office will issue a certificate (form. 15.25) with a validity of two days. The customs clearance must take place during the ordinary opening time (in principle Monday - Friday: 8 -12 and 14-17; Saturday: 8 -12).
For the clearance the following documents must be shown to the Customs office:
- the invoice or contract of sale
- the registration card. In addition, for vehicles with German plates the 'Kraftfahrzeugbrief, and for vehicles with Italian plates the 'Foglio complementare'
- a proof of identity (Passport, identity card, driver license etc.)
- if the preferential rate is requested: the proof of origin for vehicles originating in EFT-Area (EU, EEA, EFTA) and countries with which Switzerland has concluded a Free-trade agreement; a Form A for vehicles originating in developing countries.
All duties and taxes are to be paid upon import clearance.
The rates of duty are the same for used as for new vehicles. Vehicles manufactured in the EFT-Area (EU, EEA, EFTA), in a country with which Switzerland has concluded a Free-trade agreement or in a developing country and which comply with the rules of origin of the free trade agreements in question, are, on importation from one of these countries, admitted to a preferential rate or, if provided for, duty free. The application of preferential rates or of the duty-free assessment is to be asked for in the import declaration.
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