Curious Customs Matters: Foreign Cars, Temporary Imports and Expensive Holidays

from hauser@m-win.ch, +41 (52) 269 21 11

Borrow a German friend’s car and drive it to Switzerland? Display products from German companies in the window with the intention of sending them back after a few weeks? Bring too much back from your vacation and don't declare it, well, you just have to pay a little extra customs? No problem, right? We’ll give you an overview.

Case: The person residing in Switzerland and the car of friends from abroad – public transport would be cheaper

In principle, you cannot use a car that has not been cleared through customs, but must register it for customs clearance. This also applies to cars such as the one you borrowed. There are a few exceptions when customs clearance is not required, see eg Art. 35 ZV and Art. 36 ZV . But even in these cases you cannot simply drive across the border, but must submit applications. If you drive around Switzerland with a car that has not been cleared through customs or do not comply with the necessary formalities, you must pay import duties (eg taxes and possibly customs) and may face tax criminal proceedings.

Case: Temporarily display the new retro games console in the shop window – maybe develop one yourself?

If a temporary admission procedure is permitted, there are two options:

1. Customs declaration for temporary use (ZAVV), Art. 9 ZG , Art. 30 ff. ZV . This is the standard procedure. Security must be provided (by way of a guarantee or in cash). Multi-page forms must be filled out for both opening and closing. ZAVV is generally valid for 2 years, but can be extended to a limited extent.
2. ATA Carnet for use permitted under the Istanbul Convention . In this case, no additional national customs document is required and no security needs to be deposited with customs. However, security must be provided to the Chamber of Commerce and Industry that issues the document.

According to the Federal Office for Customs and Border Security, the temporary use procedure is often more complex and involves additional costs than a permanent import.

Case: Shopping abroad: Customs are even more expensive

Anyone who fails to declare and is caught must pay taxes and customs duties (for certain goods and animals) and face a fine, which can even result in a criminal record.

Apart from the value limits, there are also allowances to be observed, for example for meat, dairy products, alcohol and tobacco. There are also many things that can only be imported with a permit or not at all. Recently, for example, a person wanted to import smoke bombs, which would have required a permit as they were pyrotechnic items. The result: a fine and fees; the product was destroyed.  

Conclusion: No problem at all, right?

To ensure that “everything is not a problem”, you should inform yourself in detail beforehand and seek advice in cases of doubt.

If you have any questions or need support, please feel free to contact us.

I am interested (email to sekretariat@m-win.ch; we will get in touch)

Sources: https://www.bazg.admin.ch/bazg/de/home/information-private/strassen–und-wasserfahrzeuge/einfuhr-in-die-schweiz/unverzollte-fahrzeuge-voruebergehende-in-der-schweiz- use.html#accordion1716974349071 ; https://www.bazg.admin.ch/bazg/de/home/informationen-firmen/einfuhr-in-die-schweiz/besondere-einfuhrverfahren/voruebergehende-einfuhr.html ; https://www.bazg.admin.ch/bazg/de/home/information-private/reisen-und-einkaufen–freimengen-und-wertfreigrenze/einfuhr-in-die-schweiz.html

Note: This article was produced by the independent law firm « Martin Rechtsanwälte GmbH ».