What import scenarios are there (purchase, return, relocation)?

Q: What import scenarios are there (purchase, return, relocation)?

The import of a vehicle is treated differently depending on the situation: the ordinary purchase import (full import duties), the re-import of a previously exported vehicle and the duty-free import as removal goods.

Last verified: 2026-06-20

Purchase import: a vehicle bought abroad is cleared through customs normally — automobile tax 4%, VAT 8.1%, customs duty where applicable.
Removal goods: anyone relocating their residence to Switzerland can, under certain conditions, import their vehicle free of charges. A precondition is, among others, use abroad of at least six months (to be proven if it does not appear from the vehicle papers).
Re-import (returned goods): a vehicle previously exported from Switzerland can, on its return and under certain conditions, be re-imported with reduced duties.

The exemption as removal goods is subject to the same conditions as for other removal goods; the six-month use abroad is decisive.

Sources

Importing vehicles into Switzerland definitively (incl. removal goods) — BAZG – Federal Office for Customs and Border Security
Exemptions, reliefs and customs preferences on import — BAZG – Federal Office for Customs and Border Security

What import scenarios are there (purchase, return, relocation)?

Sources

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