By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
Swiss customs fees on a car import: what is due at the border
When a vehicle is cleared through Swiss customs, these rates apply: import duty CHF 0 (zero tariff rate since 1 January 2024), automobile tax of 4 % and VAT of 8.1 %. The basis is the customs value — the purchase price plus the transport costs up to the Swiss border.
Rates checked on 8 October 2026: automobile tax 4 %, Swiss VAT 8.1 %
Which customs fees apply when you import a car?
4 % automobile tax and 8.1 % VAT, plus CHF 20 for the 13.20 A inspection report (CHF 5 if the declarant affixes the Stammnummer themselves). There is no import duty: the tariff rate for passenger cars has been zero since 1 January 2024. Cars that count as new under customs law also pay the CO₂ penalty. The customs declaration remains mandatory.
How is the customs value determined?
Net purchase price times the FOCBS exchange rate of the day before the customs declaration: EUR 29,170 at a rate of 0.94191 gives roughly CHF 27,476. What counts is the price actually paid without German VAT, or the final price paid on a private purchase. For automobile tax and VAT, transport costs up to the Swiss border are added.
How customs arrives at the figure
| Step | What is calculated | Basis |
|---|---|---|
| 1. Customs value | Net purchase price, converted into francs, plus transport to the border | The FOCBS daily rate, not the market rate |
| 2. Import duty | CHF 0 | Industrial tariffs abolished on 1 January 2024 |
| 3. Automobile tax | 4 % of the customs value | Automobile Tax Act |
| 4. Import VAT | 8.1 % on the customs value plus the automobile tax | Value Added Tax Act |
| 5. Inspection report | CHF 5 | Form 13.20 A, item 9.22 GebV-BAZG — this rate applies because we submit the customs declaration ourselves, digitally; issued and certified at the counter, the form costs CHF 20 (item 9.12) |
A great deal of out-of-date material about import duty is still doing the rounds: any number of guides quote a weight duty of 12 to 15 francs per 100 kilograms. It no longer exists. Passenger cars under tariff heading 8703 carry a rate of CHF 0.00 — whatever the country of origin. A EUR.1 movement certificate therefore has no bearing on the amount payable any more and need not be requested from the German dealer.
A rate of zero does not mean "no clearance": a vehicle imported into Switzerland for good must still be declared, unprompted, at a customs office competent for commercial goods. Automobile tax and import VAT remain payable exactly as before.
A short worked example
| Item | Calculation | Amount |
|---|---|---|
| Customs value | Purchase price plus transport to the border | CHF 25,000 |
| Import duty | does not apply | CHF 0 |
| Automobile tax | 4 % of 25,000 | CHF 1,000 |
| Import VAT | 8.1 % of 26,000 | CHF 2,106 |
| Inspection report 13.20 A | Fee under item 9.22 GebV-BAZG | CHF 5 |
| Total charges | CHF 3,126 |
The CHF 5 for the inspection report is not a general price but our own case: the FOCBS Fees Ordinance (GebV-BAZG, SR 631.035) sets that amount in the annex under item 9.22 where the person liable to declare affixes the Stammnummer themselves — which applies to us, because we submit the customs declaration ourselves, digitally, and so the calculator works with it. Anyone who drives to the counter and has the form issued and certified there pays CHF 20 under item 9.12. Certification on its own costs CHF 7 (item 9.21), a duplicate of the form in the case of item 9.22 CHF 10 (item 9.23). Duplicates and replacements of assessment decisions cost CHF 30 (item 9.15).
Kerb weight no longer plays any part in the import charges — it counts only towards the CO2 penalty on young vehicles.
Three mistakes that get expensive
| Mistake | Consequence |
|---|---|
| Market rate used instead of the FOCBS rate | The customs value is wrong and the charges are claimed afterwards |
| Transport costs left out of the customs value | Too low a basis for the automobile tax and VAT |
| Vehicle brought in without a declaration | Customs penalty proceedings — a rate of zero does not mean "no declaration" |
For the full costing including transport and the MFK (Motorfahrzeugkontrolle, the Swiss roadworthiness test) use the car import calculator; what happens at the border is set out in the guide clearing a car through customs: costs and procedure.
Sources and legal basis
The information on this page is based on the official publications listed below. The wording of the legislation in force always prevails.
- FOCBS, the Swiss Federal Office for Customs and Border Security – importing vehicles into Switzerland
- FOCBS – customs declaration and taxes on a vehicle import
- Automobile Tax Act (AStG, SR 641.51) (German text)
- Value Added Tax Act (MWSTG, SR 641.20)
- FTA, the Swiss Federal Tax Administration – value added tax
Frequently asked questions
How much is the customs charge on a car from Germany?
Import duty is CHF 0: Swiss industrial tariffs were abolished on 1 January 2024 — whatever the country of origin and without any proof of origin. What remains is 4 % automobile tax on the vehicle value plus 8.1 % VAT on the value including the automobile tax.
What does the import calculator add to the customs charges?
The car import calculator takes into account the customs declaration, the inspection report 13.20 A (CHF 20, or CHF 5 if the declarant affixes the Stammnummer themselves), automobile tax (4 %), Swiss VAT (8.1 %), the CO₂ penalty (for new cars), transport from Germany to Switzerland, obtaining the COC, and the cantonal MFK and registration.
How is the customs value of a car determined?
What counts is the net purchase price actually paid, converted at the FOCBS exchange rate (sell) of the day before the customs declaration, plus the transport costs up to the Swiss border.
Do I need a forwarding agent for the customs declaration?
No — you can clear the vehicle yourself at any staffed customs office (bring the COC, the contract of sale and your ID). Electronic pre-clearance through a forwarding agent costs around CHF 80–350 and saves waiting time.
What does clearance at the customs office cost?
The declaration itself is free — what you pay are the charges (automobile tax, VAT and, where applicable, the CO2 penalty) plus CHF 20 for Form 13.20 A when the customs office issues and certifies it, or CHF 5 if the declarant affixes the Stammnummer themselves. Forwarders charge CHF 80–350. At Finsler Customs, customs clearance on its own is the Basic package: a fixed CHF 350 incl. VAT plus charges; it is included in Komfort and Premium.
Further reading on car imports
- What importing a car into Switzerland costs: three worked examples
- The import calculator: import costs for your car
- Form 13.20 A: the inspection report for the MFK and registration
- Car import in the canton of Schaffhausen: customs, MFK and registration
- Having your car imported: process and packages
- Importing a car from Germany into Switzerland
- The Swiss CO₂ penalty: when it applies
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Import by country of origin
- Importing a car from Germany into Switzerland
- Importing a car from Austria into Switzerland
- Import a car from France into Switzerland
- Import a car from Italy to Switzerland
- Import a car from the Netherlands into Switzerland
- Import a car from Belgium to Switzerland
- Importing a car from Luxembourg into Switzerland
- Importing a car from Czechia into Switzerland
- Importing a car from Poland into Switzerland
- Import a car from Sweden into Switzerland
- Import a car from Norway to Switzerland
Import by vehicle type
- Importing a passenger car into Switzerland
- Importing a motorcycle into Switzerland
- Importing a van up to 3.5 t into Switzerland
- Importing a motorhome into Switzerland
- Importing a caravan into Switzerland