By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated: 22 October 2026

Guide

Repair or service abroad: what you pay at the Swiss border

If your Swiss car comes back after a repair or service abroad, you only pay 8.1 % import VAT on the repair invoice. There is no customs duty and no automobile tax (Automobilsteuer); the value of the car does not matter. Up to CHF 150 the repair is tax-free; above that the whole amount counts, minus oil and fuel.

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Mercedes-Benz GLS from one of our orders at the Thayngen-Bietingen customs office, where repairs are declared

What is due at the border

A car registered in Switzerland that comes back after a repair is not imported again. Only what was done to it abroad is taxed: the labour and the parts fitted. The legal basis is Article 54 paragraph 1 letter e of the Swiss VAT Act.

Charge	After a repair abroad	For comparison: importing a car
Customs duty	CHF 0	CHF 0
Automobile tax	none	4 % of the customs value plus transport to the border
CO₂ penalty	none	only on vehicles that count as new for customs
Import VAT	8.1 % of the repair invoice	8.1 % of the customs value, transport to the destination and automobile tax

The CHF 150 limit

Up to CHF 150 the repair is tax-free. If the invoice is higher, the whole amount is taxed, not just the part above CHF 150. Deposits count too: what matters is the full invoice amount, even if you paid part of it in advance.

What you may deduct from the invoice

Operating fluids for private vehicles are exempt from import VAT. If they appear separately on the invoice, deduct them before clearance:

Fuel
Engine and gearbox oil
Coolant and antifreeze
Screen wash
Brake fluid
Air-conditioning refrigerant

The core deposit on exchange parts cannot be deducted; it counts towards the invoice amount.

An example

A German garage invoices EUR 1,000.00 net, of which EUR 60 for engine oil, plus 19 % German VAT. Calculated at the rate of 0.94191:

	Garage refunds the German VAT	German VAT stays
Taxable amount without oil	EUR 940.00	EUR 1,118.60
In francs	CHF 885.40	CHF 1,053.62
Import VAT 8.1 %	CHF 71.72	CHF 85.34

There is no automobile tax in either case, even if the car itself is worth CHF 60,000.

Do I get the German VAT back?

That depends on what the garage provided. If it mainly supplies parts, such as an exchange engine, the garage can zero-rate the supply as an export. If the invoice is mainly labour, it can only be zero-rated if the car was brought to Germany specifically for the repair; after a breakdown on the road, the German tax stays.

For the refund the garage needs proof that the car has left the EU. Above EUR 1,000 it files an electronic export declaration, and the exit endorsement is given at the border. The Swiss receipt for the import VAT also serves as proof. If the German tax stays, it belongs in the amount you pay tax on in Switzerland.

How to declare at the border

For a private car a verbal declaration at the counter or the QuickZoll app is enough; you receive a receipt. A company vehicle, a taxi included, is declared at a customs office for commercial goods.

At Thayngen it works like this: you drive through, and right after the crossing on the right is the car park with the Swiss counter. There you pay the import VAT. Then you walk across the road to German customs and have the invoice stamped. You send the stamped invoice to the garage, which uses it to refund the German VAT. The counter hours are on the page Thayngen customs office.

Repair or import?

All this only applies to cars that are already registered in Switzerland. If you buy a car abroad, it is an import: 4 % automobile tax and 8.1 % import VAT on the full value. What that costs is in the guide car customs clearance costs, and the import calculator works out your case.

Sources

Frequently asked questions

Do I have to declare a repair abroad at customs?

Yes, as soon as the invoice exceeds CHF 150. For a private car a verbal declaration at the counter or the QuickZoll app is enough. A company vehicle is declared at a customs office for commercial goods.

Do I pay automobile tax if my car was repaired abroad?

No. A car registered in Switzerland is not imported again after a repair. Only the 8.1 % import VAT on the repair invoice is due, no customs duty and no automobile tax.

May I deduct the engine oil from the invoice?

Yes. Operating fluids such as fuel, engine and gearbox oil, coolant, antifreeze, screen wash, brake fluid and air-conditioning refrigerant are tax-free for private vehicles. If they appear separately on the invoice, you deduct them.

Do I get the German VAT on the repair back?

Only in certain cases. If the garage mainly supplies parts, it can zero-rate the supply as an export. For pure labour after a breakdown on the road, the German tax stays; it then belongs in the amount you pay tax on in Switzerland.

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.

Finsler Customs GmbH

Company

Services

Calculators and tools

Location

Import by country of origin

Import by vehicle type

Finsler Customs GmbH · Rebbergstrasse 6 · 8240 Thayngen · +41 77 246 76 37 · info@finsler-customs.ch · Mon–Fri 08:00–17:00

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