What applies to the import of an electric vehicle?

Q: What applies to the import of an electric vehicle?

Since 1 January 2024, electric vehicles are cleared through customs like other vehicles: automobile tax (4%) and VAT (8.1%) apply. The earlier exemption from the automobile tax has been removed.

Last verified: 2026-06-20

Until the end of 2023, electric vehicles were exempt from the automobile tax. This tax exemption was removed on 1 January 2024 — since then electric vehicles are also subject, on import, to the automobile tax of 4% as well as VAT of 8.1%.

Removal of the automobile tax exemption for electric vehicles: import of electric vehicles subject to the automobile tax (4%) (As of: 2024-01-01)

Technically, imported electric vehicles are treated like other imports: EU type-approved vehicles via the existing data, others via an individual inspection. Cantonal relief on the annual motor vehicle tax may continue to exist, but varies from canton to canton.

Sources

Removal of the tax exemption on electric vehicles (press release) — Swiss Confederation (Federal Council)
Importing vehicles into Switzerland definitively — BAZG – Federal Office for Customs and Border Security

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What applies to the import of an electric vehicle?

Sources

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