What taxes and fees apply when importing a vehicle?
Last verified: 2026-06-20
| Charge | Amount / basis |
|---|---|
| Automobile tax | 4% of the vehicle value (passenger cars and certain light commercial vehicles) |
| Value added tax (VAT) | 8.1% (assessment: purchase price including transport into Switzerland and import duties) |
| Customs duty | by weight per the customs tariff; duty-free for EU origin with valid proof of origin (CH–EU free trade agreement) |
| Assessment certificate (form 13.20 A) | CHF 20 |
The legal bases are the Automobile Tax Act (AStG, SR 641.51) for the automobile tax and the VAT Act (MWSTG, SR 641.20) for the import tax. Collection is carried out by the BAZG at customs clearance.
VAT is calculated on the total value including transport costs and the other import duties — i.e. on purchase price + customs duty + automobile tax + transport.
Sources
- Importing vehicles into Switzerland definitively (customs, automobile tax, VAT) — BAZG – Federal Office for Customs and Border Security
- Automobile tax — BAZG – Federal Office for Customs and Border Security