By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
Customs clearance costs in Switzerland
Clearing a car through customs costs 4 % vehicle tax on its value and 8.1 % import VAT on value plus vehicle tax; duty has been zero since 2024. Form 13.20 A costs CHF 5 with us, CHF 20 at the counter; our Basic package is CHF 350 incl. VAT. A CHF 30,000 car comes to about CHF 4,082.
What the customs office charges
| Item | Amount |
|---|---|
| Customs duty | CHF 0.00 — since 1 January 2024, regardless of origin |
| Vehicle tax | 4 % of the customs value including incidental costs to the border |
| Import VAT | 8.1 % of the customs value plus the vehicle tax |
| Inspection report 13.20 A | CHF 20 (CHF 5 if the declarant affixes the Stammnummer themselves) |
You still need the export declaration from the country of origin — without it the seller will not refund the foreign VAT.
What the declaration costs
Declaring at a border office yourself is free; you only pay the duties. A forwarding agent charges between CHF 80 and 350. With us, customs clearance on its own is the Basic package: a fixed CHF 350 incl. VAT plus duties and taxes. It is also included in the Komfort and Premium packages.
Documents you need
Purchase contract or invoice, the COC certificate, proof of origin where applicable and the export declaration from the country of origin. We obtain what is missing from the seller.
The documents at a glance
| Document | Issued by | Purpose |
|---|---|---|
| Purchase contract / invoice | seller / dealer | proof of the purchase price (customs value) |
| Export certificate | German customs office | refund of the German VAT |
| COC certificate (EC conformity) | vehicle manufacturer | basis for the MFK test and registration |
| Registration certificate parts I + II | German vehicle registration office | proof of keeper, vehicle and deregistration |
| Inspection report form 13.20 A | FOCBS (Swiss customs) | proof of clearance for the MFK test and registration |
| Form 18.44 (when relocating) | FOCBS (Swiss customs) | duty-free import of household effects |
| FEDRO confirmation (CO₂) | FEDRO | only for cars that count as new under customs law |
| Copy of ID / proof of residence | Swiss municipality | proof of keeper, household effects |
Why the duty is zero
Passenger cars fall under customs tariff number 8703 and therefore into chapter 87. With the abolition of industrial tariffs, the rate for tariff chapters 25 to 97 has been CHF 0.00 per 100 kg gross since 1 January 2024 — regardless of where the car comes from or how it gets here. Plenty of guides still quote a weight-based duty of 12 to 15 francs per 100 kg that supposedly “falls away with an EU proof of origin”. That duty no longer exists, and a preferential proof of origin (EUR.1) no longer has any effect on the amount of import charges.
What remains: vehicle tax at 4 % on the customs value, meaning the purchase price plus transport to the border, and import VAT at 8.1 % on the customs value plus the vehicle tax. The duty is nil and no longer increases the tax base. On top of that comes the declaration itself, the declarant's fee: at Finsler Customs this is the Basic package, a fixed CHF 350 incl. VAT; forwarders charge CHF 80–350 depending on the provider.
Worked example: a car at CHF 30,000, 1,600 kg
| Item | Amount |
|---|---|
| Customs duty | CHF 0 (abolished on 1 January 2024) |
| Vehicle tax, 4 % of 30,000 | CHF 1,200 |
| VAT, 8.1 % of 31,200 | approx. CHF 2,527 |
| Fee for inspection report 13.20 A (item 9.22 GebV-BAZG) | CHF 5 |
| Customs declaration (Finsler Basic, incl. 8.1 % VAT) | CHF 350 |
| Total clearance | approx. CHF 4,082 |
The kerb weight of 1,600 kg deliberately no longer appears in this calculation: it mattered only for the weight duty that has gone. Vehicle tax and VAT are assessed on value, not on weight.
Important: zero duty does not mean “no clearance”. The import still has to be declared, unprompted, at a customs office competent for commercial goods — only the rate is zero.
How the clearance is calculated step by step
The full calculation using one example: a two-year-old BMW 320d from Munich, bought from a dealer for EUR 32,000 gross with the German VAT shown on the invoice, transport to the border EUR 350, an exchange rate of 0.94191 CHF/EUR (FOCBS daily rate of 15.10.2026) (at the border the FOCBS rate of the previous day applies). The car is over two years old and has more than 5,000 km, so there is no CO₂ penalty.
| Calculation step | Formula | Value |
|---|---|---|
| Gross purchase price (DE) | EUR 32,000 incl. 19 % VAT | EUR 32,000 |
| Net purchase price (export) | EUR 32,000 / 1.19 | EUR 26,890 |
| + transport to the border | as per the forwarder's invoice | + EUR 350 |
| = customs value in EUR | basis of the Swiss charges | EUR 27,240 |
| Conversion to CHF | × 0.94191 (FOCBS daily rate) | CHF 25,658 |
| Vehicle tax 4 % | 25,658 × 0.04 | CHF 1,026 |
| Subtotal | customs value + vehicle tax | CHF 26,684 |
| Import VAT 8.1 % | 26,684 × 0.081 | CHF 2,161 |
| + fee for form 13.20 A | issued and certified at the customs office | + CHF 20 |
| Total clearance costs | taxes + fee | CHF 3,207 |
What happens at the border
The import has to go through a staffed customs office during its clearance hours. We file the declaration electronically via e-dec/Passar with the Federal Office for Customs and Border Security (FOCBS); once it has been assessed you receive the customs certificate (form 13.20 A), the central document for the later roadworthiness test. At our Thayngen location, clearance is normally done the same day.
Customs clearance on its own
If you are importing the car yourself, book the Basic package for the customs clearance: customs clearance on its own costs a fixed CHF 350 incl. VAT plus duties and taxes. You bring the vehicle to the border, we handle the declaration, the calculation of the charges and the paperwork. The total cost of your import can be worked out with the import calculator.
Price examples by vehicle class
The examples show the clearance charges alone, vehicle tax and import VAT, for typical vehicles. The net price is the German purchase price without the 19 % VAT, converted into Swiss francs. There is deliberately no line for customs duty: it has been CHF 0 since 1 January 2024. The weight is given only for orientation. It affects neither vehicle tax nor VAT, only the CO₂ target of cars that count as new.
| Class | Examples | Net price | Vehicle tax 4 % | VAT 8.1 % | Total incl. charges |
|---|---|---|---|---|---|
| Small car, approx. 1,200 kg | VW Polo, Toyota Yaris | CHF 18,000 | CHF 720 | CHF 1,516 | CHF 20,236 |
| Mid-range, approx. 1,500 kg | BMW 3 Series, Audi A4 | CHF 32,000 | CHF 1,280 | CHF 2,696 | CHF 35,976 |
| Luxury SUV, approx. 2,100 kg | BMW X5, Audi Q7 | CHF 55,000 | CHF 2,200 | CHF 4,633 | CHF 61,833 |
Transport to the border belongs in the tax base as well; it is left out here so that the figures stay comparable. Transport, the MFK, the fee for form 13.20 A and any CO₂ penalty come on top.
The CO₂ penalty in detail
The CO₂ penalty is one of the biggest traps when importing a young vehicle. It applies only to vehicles that still count as new: when the first registration abroad was no more than six months before the customs declaration, or six to twelve months before with fewer than 5,000 km on the clock. If the first registration was more than twelve months ago, the penalty never applies, whatever the mileage.
It is charged per gram of CO₂ per kilometre above the target that applies to your vehicle. For passenger cars first registered between 2025 and 2029 the target is 93.6 g CO₂/km (WLTP), set in article 10 paragraph 1 letter a of the CO₂ Act. Every gram above it, counted from 0.1 g, currently costs CHF 95; the law sets a range of CHF 95 to 152, and the amount is reset every year. The emissions figure is taken straight from the COC certificate (item 49); a different figure in the purchase contract does not help.
The 93.6 g is an average. Your vehicle's individual target is derived from its kerb weight: for 2026, 93.6 − 0.0144 × (kerb weight − 1,777 kg). Every kilogram above the reference weight lowers the target, every kilogram below raises it. A car weighing 2,000 kg may emit only about 90.4 g/km, one weighing 1,400 kg about 99.0 g/km. Heavy vehicles are judged more strictly, not more leniently. The reference weight is reset every year.
| CO₂ emissions (WLTP) | Grams above 93.6 g | Penalty on a new car |
|---|---|---|
| 115 g/km (e.g. small diesel) | 21.4 | CHF 2,033 |
| 140 g/km (e.g. mid-range petrol) | 46.4 | CHF 4,408 |
| 165 g/km (e.g. compact SUV) | 71.4 | CHF 6,783 |
| 195 g/km (e.g. luxury SUV) | 101.4 | CHF 9,633 |
| 240 g/km (e.g. V8 sports car) | 146.4 | CHF 13,908 |
The table assumes a vehicle of reference weight, whose target is exactly 93.6 g/km. A heavier car has a lower target and pays more; a lighter one pays less. If you wait with the import until the first registration is more than six months back and the car has covered 5,000 km, the penalty falls away entirely. On some SUVs that is worth several thousand francs. The CO₂ calculator works out the figure for your vehicle.
Relocation goods: no charges when you move to Switzerland
If you give up your residence abroad and move to Switzerland, you can declare your vehicle as relocation goods. Vehicle tax and import VAT then fall away entirely. On a vehicle worth CHF 30,000 that saves more than CHF 3,500.
The conditions: you have used the vehicle yourself for at least six months before the move, you demonstrably move your residence to Switzerland, and you go on using the car here yourself. The FOCBS names no fixed holding period after import; what it requires is continued personal use. Selling the car straight after import does not meet that condition. The vehicle is declared with FOCBS form 18.44, together with the confirmation of residence from your Swiss municipality.
The CO₂ penalty is not covered by the exemption: it rests on the CO₂ Act, not on customs law. It only matters if the car still counts as new, for instance one first registered eight months ago with fewer than 5,000 km. For the MFK the ordinary rules apply; there is no special rule for people moving to Switzerland. More in the guide moving to Switzerland with your car.
Electric cars and plug-in hybrids
Electric cars were exempt from the vehicle tax until the end of 2023; since 1 January 2024 they pay the 4 % like any other car. The other advantage remains: no CO₂ penalty, because they emit 0 g/km. Plug-in hybrids fall under the ordinary CO₂ rules with their combined WLTP figure, typically 25 to 55 g/km; as that is usually below the target, the penalty mostly does not apply. When buying, check the Type 2 charging cable, ask for a battery state-of-health report and find out whether your canton reduces the motor vehicle tax on electric cars. Details in the guide importing an electric car.
The most common mistakes in customs clearance
These six mistakes cost the most time, nerves or money in practice. Each comes with the way to avoid it.
- Declaring the gross price as the customs value. If you buy from a dealer who shows the VAT and refunds it on export, the customs value is the net price without the 19 % German VAT. Declare the gross price and you pay Swiss vehicle tax and VAT on the German VAT as well, money you never see again. With a margin-scheme car or a private sale there is no VAT to deduct, and the full price is correct.
- Leaving transport out of the tax base. Transport to the Swiss border belongs in the base for vehicle tax and import VAT. Leaving it out leads to a correction and possibly a fine.
- Taking the CO₂ figure from a brochure instead of the COC. Only the WLTP figure in the COC certificate counts. Catalogue figures or those on the manufacturer's website are not accepted.
- Not having the export declaration stamped. Without the exit stamp of the German customs office the German dealer does not refund the VAT. On a car at EUR 32,000 that is more than EUR 5,000.
- Booking the MFK before clearance. No road traffic office accepts a vehicle without form 13.20 A. Clear customs first, then the MFK, where one is required.
- Using the wrong exchange rate. What counts is the FOCBS foreign exchange rate (selling) published on the working day before the customs declaration, not the bank or market rate. Calculating with another rate puts your budget out.
Official source: Federal Office for Customs and Border Security (FOCBS).
Frequently asked questions
What does it cost to clear a car through Swiss customs?
On a vehicle worth CHF 30,000, around CHF 4,082: 4 % vehicle tax (CHF 1,200), 8.1 % VAT on the value plus the vehicle tax (around CHF 2,527), the fee for inspection report 13.20 A (CHF 5) and the customs declaration (CHF 350 incl. 8.1 % VAT with the Finsler Basic package; forwarders charge CHF 80–350). There is no import duty any more — Swiss industrial tariffs were abolished on 1 January 2024 and the rate for passenger cars is CHF 0.
Does the duty fall away for cars from the EU?
The duty falls away generally, and not only for cars from the EU. Since 1 January 2024 Switzerland has abolished industrial tariffs for customs tariff chapters 25 to 97; passenger cars under tariff number 8703 are assessed at CHF 0.00 per 100 kg gross, regardless of origin and route. A proof of origin (EUR.1 or a declaration of origin on the invoice) is no longer needed for this. Vehicle tax (4 %) and VAT (8.1 %) remain payable, and the customs declaration remains compulsory.
Which value are the Swiss charges calculated on?
The customs value: the purchase price plus transport costs up to the Swiss border. Vehicle tax of 4 % is levied on that; VAT of 8.1 % is calculated on the customs value plus the vehicle tax. Declaring the purchase price too low can be prosecuted as a customs offence.
Is there still a weight-based duty of CHF 12–15 per 100 kg?
No. That figure dates from before 2024 and still circulates in many guides. Since 1 January 2024 the duty rate for passenger cars has been CHF 0 per 100 kg gross. The kerb weight therefore plays no part in the import charges any more; it only still matters for working out the CO₂ target value of new cars.
Can the German 19 % VAT be refunded?
Yes. When you buy from a dealer and the German VAT is shown separately, it is refunded in the export procedure. With a private purchase, where no VAT is shown, there is nothing to refund.
What about moving house and relocation goods?
If you move your residence to Switzerland, the car can be imported free of charges as relocation goods: automobile tax and VAT on the vehicle value then fall away. That is the real advantage, because since 1 January 2024 an ordinary import pays no import duty either.
Is there a CO₂ penalty on clearance as well?
Only for cars that count as new under customs law: vehicles with no first registration, with a first registration no more than six months ago, or six to twelve months ago with under 5,000 km. Older used cars attract no CO₂ penalty, and electric cars never do (0 g/km). The figure that applies in 2026 is the weight-corrected target of 93.6 g/km (WLTP); every gram above it costs CHF 95.
How long does the whole import take?
From the deposit to Swiss registration usually two to four weeks, longer in cantons with a long wait for the MFK such as Zurich or Geneva. Transport takes one to five days, customs clearance mostly half a day, the wait for an MFK appointment one to eight weeks depending on the canton, and registration at the road traffic office another one to three days. Since 1 January 2026, passenger cars registered abroad for at most one year and driven at most 2,000 km have been registered without the test.
Do I need a customs number for the import?
Not as a private individual. Only commercial importers need a ZAZ or UID number with the Federal Office for Customs and Border Security (FOCBS). For a one-off private import a copy of your ID is enough.
What does the MFK cost after the import?
The test fee for a passenger car is about CHF 60–160 depending on the canton; without a COC, Bern and Geneva charge CHF 240. The vehicle licence and plates add CHF 40–130 together. If something on the car has to be adjusted, such as the rear fog lamp or the headlight alignment, the garage bill comes on top.
Does the vehicle have to be modified for Switzerland?
As a rule, no. Vehicles with EU type approval already meet the Swiss requirements. Adjustments to the lighting, the indicator frequency or the speedometer display are only needed on special models, for instance imports from the USA or from other countries outside the EU.
Is buying privately or from a dealer cheaper?
From a dealer with VAT shown, the effective final price is almost always lower, because the German 19 % VAT is refunded. With a private purchase there is no refund, and the gross price becomes the customs value one to one.
Can I drive the car across the border myself?
Yes, on German export plates with short-term insurance. Alternatively a carrier handles the transfer, which usually works out cheaper because the overnight stay, fuel and return trip fall away.
Sources and legal basis
The statements on this page rest on the following official publications. The wording of the enactments in force is always decisive.
- FOCBS – Importing vehicles into Switzerland
- FOCBS – Customs declaration and taxes on a vehicle import
- Automobile Tax Act (AStG, SR 641.51) (German text)
- Federal Act on Value Added Tax (VAT Act, SR 641.20)
- FTA – Value added tax
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