Importing a car into Switzerland: three cost examples worked through in full

The short answer: Three worked examples show what an import really costs in 2026: a used car bought for 20'000 € ends up at around CHF 19'150 registered and ready to drive, a nearly new BMW 320d bought for 42'000 € at around CHF 39'100, and a factory-new premium SUV bought for 68'000 € at around CHF 70'100 – automobile tax (4 %), VAT (8.1 %), transport, customs declaration and the MFK (Motorfahrzeugkontrolle, the Swiss roadworthiness test) all included. Every calculation uses EUR/CHF 0.95 (as at July 2026).

By Anna Katharina Finsler, Managing Director of Finsler Customs GmbH · Last updated: 27 July 2026 · Rates as at July 2026: automobile tax 4 %, Swiss VAT 8.1 %

All three calculations are worked examples using typical market figures: purchase from a dealer taxed under the standard VAT scheme (net export price, so the German VAT falls away), import duty of CHF 0, EUR/CHF 0.95, as at July 2026. For your own case, run the figures through the car import calculator.

An important point on import duty: since 1 January 2024 Switzerland has levied no import duty at all on industrial goods falling under chapters 25–97 of the customs tariff. Passenger cars sit under tariff heading 8703, where the duty rate is CHF 0.00 per 100 kg gross – whatever the origin of the vehicle and whatever route it takes. Many guides still quote a weight-based duty of 12 to 15 francs per 100 kg that supposedly “falls away with a EUR.1”: that duty no longer exists, and a preferential proof of origin has no bearing whatsoever on the amount of the import charges. What does remain payable is the automobile tax of 4 %, import VAT of 8.1 %, the CO2 penalty on vehicles counted as new for customs purposes, and CHF 20 for the inspection report Form. 13.20 A. The customs declaration also remains mandatory – zero duty does not mean “no clearance”, only “a duty rate of zero”.

Example 1: used compact car – VW Golf 1.5 TSI (first registered 3 years ago, 40'000 km)

Example 2: nearly new – BMW 320d Touring (first registered 8 months ago, 9'000 km)

The price advantage comes above all from the German VAT falling away on export and from the far wider choice of cars: how much of it is left compared with a similar Swiss listing depends on the individual case – savings of 10–25 % are realistic.

Example 3: new SUV with a CO2 penalty – petrol, WLTP 172 g/km, 1'950 kg

What example 3 teaches: on a factory-new petrol SUV the CO2 penalty swallows a large part of the price advantage. There are two legal ways round it: choose a young vehicle first registered more than 6 months ago with more than 5'000 km on the clock (penalty: CHF 0) – or an electric car (0 g/km, never a penalty; note that since 2024 electric cars pay the 4 % automobile tax as well).

Frequently asked questions

What does importing a car from Germany into Switzerland cost in total?

As a rule of thumb, around 13–15 % of the net purchase price in duties and fees: 4 % automobile tax, 8.1 % VAT, transport, the customs declaration and the MFK. There is no import duty – the duty rate for passenger cars has stood at CHF 0 since 1 January 2024, whatever the country of origin. For a 30'000 € car that works out at roughly CHF 4'500–5'000 (as at July 2026).

Why is the net export price used when buying from a dealer?

On export from Germany the German VAT of 19 % falls away – from a dealer taxed under the standard scheme you buy at the net price (gross price ÷ 1.19). For vehicles sold under the margin scheme (§ 25a UStG, the German second-hand margin rule) and for private sales there is no such deduction; the advertised price is then the final price.

When does the CO2 penalty apply on an import?

Only to vehicles counted as new for customs purposes: never registered, first registered less than 6 months ago, or 6–12 months ago with fewer than 5'000 km. Older used cars are exempt. The amount: an individual target value of 93.6 − 0.0144 × (kerb weight − 1'777 kg), then CHF 95 per gram of excess (2026).

Are these cost examples binding?

No – they are transparent worked examples using typical market figures and the rate EUR/CHF 0.95 (as at July 2026). Your own case, with the actual purchase price, weight and CO2 figure, is calculated by the free car import calculator or by a personal fixed-price quote from Finsler Customs.

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 – Importing vehicles into Switzerland
• FOCBS – Customs declaration and taxes on a vehicle import
• Automobile Tax Act (AStG, SR 641.51)
• Value Added Tax Act (MWSTG, SR 641.20)
• FTA – Value added tax

Further information

• Car import calculator – work out duty, automobile tax, VAT and CO₂
• Have a car imported for you – the full service, from the search to the registration
• All services – import, customs, sourcing, documents, advice
• Guides – seventeen articles on importing a vehicle
• CO₂ calculator – work out the penalty with the SFOE formula
• Transport calculator – guide price for delivery within Switzerland
• Thayngen customs office – opening hours, directions and procedure
• Importing in the canton of Schaffhausen – customs, MFK and registration on the spot
• For German dealers – selling cars to Swiss buyers
• About Finsler Customs – the company, where we are and how we work
• Contact and advice