Switzerland

Specific Information

Used household goods may be imported duty- and tax-free when the following conditions are all met: the goods have been in the possession and use of the owner for at least 6 months prior to shipment; they correspond to the normal requirements of an intended Swiss resident; they are for the continued use of the owner after importation; they are not in excess of the owner's household needs; and the import takes place within 24 months of the change of residence.

Returning Swiss citizens qualify for duty-free entry when their employment abroad exceeded 12 months.

Customs authorities are permitted to request additional documentation not listed above during the clearance process (e.g., employment contract, de-registration at origin, cost of the removal). All goods should be imported in a single consignment wherever possible.

If one or more documents is missing — most commonly the residence permit — clearance may be arranged on a temporary basis, but a cash deposit or bank guarantee will be required. This amount is refunded once all missing documents are provided, within a maximum of 6 months from the date of temporary clearance.

Second or additional shipments must be announced at the time of the main import declaration and must also take place within 24 months of the change of residence. If the owner can prove they are unable to proceed with a second shipment, Customs may extend the delay up to 24 months from the date of first clearance.

All goods intended for duty-free import must not be sold, lent, or otherwise disposed of for a period of 1 year from the date shown on the residence permit.

Goods to be imported duty-free must not be for commercial use or for the use of other persons.

Clients officially changing residence to Switzerland from abroad may import all their personal effects duty-free. Clients who are not officially changing residence will be required to pay duties and taxes.

Unaccompanied hand baggage consisting only of used personal effects and/or books may be imported duty-free, accompanied by an inventory and subject to Customs inspection.

If a secondary home is bought or rented, removal goods may be imported free of duties and taxes, but importation must occur close to the date of the purchase or lease contract. Vehicles do not fall under this rule.

For new furniture and household goods: VAT at 7.7% applies, plus customs duty charged by weight. A EUR 1 certificate of origin may allow duty-free entry from EEA/EFTA countries or reduced rates from certain other countries.

Works of art: Duty-free when part of a removal. If imported as commercial goods for resale, subject to duties and VAT. For items that are antiques (over 100 years old), an invoice confirming this is required; antiques are duty-free but subject to VAT.

ISPM 15: As of October 2010, Switzerland adopted ISPM 15 standards for wood packaging material. All wood packing from outside Europe (and from Portugal) must carry the ISPM heat-treatment seal. Samples are examined at the Swiss customs border in Basel.

Inheritance: Requires Customs Form 18.46 (original signature; provided by destination agent), inventory with supporting legal declaration or will, death certificate, and passport copy of the inheritor. Duty-free provided the inheritor has Swiss residence at both the time of death and the time of import, and only used household goods and effects are being imported.

Duties & Taxes

Wedding trousseaux: Requires Customs Form 18.45 (original signature), inventory, marriage certificate, and residence permit for both partners if non-Swiss. Duty-free if the shipment takes place within 6 months of the civil marriage and items will be used for at least 12 months.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Documents as listed under removal goods (Section 1), plus:
• Purchase contract/receipt
• Original title or registration card
• Third-party liability insurance is mandatory for registration and use on Swiss roads

Specific Information

Vehicles may be imported duty- and tax-free when the vehicle has been in the possession and use of the owner for at least 6 months prior to shipping. All removal goods eligibility conditions apply.

The vehicle cannot be driven in Switzerland without a number plate — either foreign plates or Swiss plates. A vehicle may not be sold, lent, pledged, rented, or given away within 1 year of the duty-free exemption being granted. If the owner wishes to transfer the vehicle during that period, Swiss Customs must be notified and customs duty, VAT, and other applicable taxes will be assessed.

Swiss Customs may request proof of first registration or official first use of the vehicle.

After clearance, the vehicle must be registered with the cantonal road traffic authority (Strassenverkehrsamt) and must meet Swiss technical and emissions standards. Non-compliant vehicles require homologation before registration. Third-party liability insurance is mandatory.

Pets

• ISO 11784/11785-compliant 15-digit microchip (implanted before or simultaneously with rabies vaccination) **From EU Member States, Part 1 or Part 2 Listed Countries (including USA, Canada, Australia, Japan):**
• Rabies vaccination: effective 21 days after vaccination, until the end of the vaccine's validity period as stated by the manufacturer **From EU Member States, Part 1 or Part 2 Listed Countries (including USA, Canada, Australia, Japan):**
• EU Pet Passport (for resident EU pets) or EU Health Certificate (non-EU-resident pets) or government-issued pet passport from a listed country **From EU Member States, Part 1 or Part 2 Listed Countries (including USA, Canada, Australia, Japan):**
• Official veterinary health certificate **From EU Member States, Part 1 or Part 2 Listed Countries (including USA, Canada, Australia, Japan):**
• ISO-compliant microchip **From the United Kingdom:**
• Current rabies vaccination **From the United Kingdom:**
• Animal Health Certificate (AHC) — UK Pet Passports are not accepted as a substitute **From the United Kingdom:**
• Rabies titer blood test, taken at least 30 days after the most recent rabies vaccination **From countries where urban rabies is known (additional requirements):**
• A minimum of 4 months must elapse between the last rabies vaccination and entry into Switzerland **From countries where urban rabies is known (additional requirements):**
• Import permit (contact the destination agent to arrange) **From countries where urban rabies is known (additional requirements):**

Switzerland is a member of the European Free Trade Association (EFTA) and has adopted most EU regulations for importing dogs, cats, and ferrets. Although not an EU member state, Switzerland applies equivalent rules for pet import.

Note: Switzerland does not recognize any countries as completely rabies-free. Requirements depend on the country classification. A current list of countries where urban rabies is known is maintained by the Federal Food Safety and Veterinary Office (BLV) at the link below.

No quarantine is imposed if all requirements are met. If requirements are not met, the animal will be quarantined (if facilities are available), returned to the country of origin, or euthanized. All associated costs are borne by the importer.

The microchip must be implanted before or at the same time as the rabies vaccination. If vaccinated before microchipping, the vaccination does not count for Swiss purposes.

If relocating with a dog that has a docked tail or ears, Swiss Customs Form 18.44 and the full supporting documents for household goods are required in addition to standard pet documents.

For birds: requirements differ from dogs and cats. Consult the BLV website for current bird import rules.