By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
Importing a car into Switzerland: three cost examples worked through in full
Three worked examples show what an import costs in 2026: a used car for EUR 20,000 comes to about CHF 19,100 registered, a young BMW 320d for EUR 42,000 to about CHF 38,900, a new premium SUV for EUR 68,000 to about CHF 69,700. Included: automobile tax (4 %), VAT (8.1 %), transport, customs declaration and MFK test (EUR/CHF 0.94191).
By Anna Katharina Finsler, Managing Director of Finsler Customs GmbH · Rates checked on 8 October 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 0.94191 as an assumption (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 the fee for the inspection report form 13.20 A. That fee is set out in the annex to the FOCBS Fees Ordinance (GebV-BAZG, SR 631.035): CHF 20 where the customs office issues and certifies the form at clearance (item 9.12), CHF 7 for certification alone at assessment (item 9.21) and CHF 5 where the person liable to declare affixes the Stammnummer (the Swiss vehicle reference number) themselves or is authorised to certify it (item 9.22). We submit the customs declaration ourselves, digitally, so with us it is the last case that applies. 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)
| Item | Amount |
|---|---|
| Advertised price in Germany (gross, including 19 % VAT) | EUR 20,000 |
| Net export price (÷ 1.19 – German VAT falls away on export) | EUR 16,807 |
| Purchase price in CHF (rate 0.94191) | CHF 15,830 |
| Transport to the Swiss border | CHF 700 |
| Import duty (abolished on 1 January 2024) | CHF 0 |
| Automobile tax 4 % (on a customs value of CHF 16,530) | CHF 661 |
| VAT 8.1 % (on customs value plus automobile tax) | CHF 1,392 |
| CO2 penalty (first registered more than 12 months ago) | CHF 0 |
| Fee for inspection report form 13.20 A (item 9.22 GebV-BAZG) | CHF 5 |
| Customs declaration / MFK and registration | CHF 350 (incl. VAT) / CHF 150 |
| Total import costs | CHF 3,258 |
| Vehicle registered and ready to drive in Switzerland | ≈ CHF 19,100 |
Example 2: nearly new – BMW 320d Touring (first registered 8 months ago, 9,000 km)
| Item | Amount |
|---|---|
| Advertised price in Germany (gross) | EUR 42,000 |
| Net export price | EUR 35,294 |
| Purchase price in CHF (rate 0.94191) | CHF 33,243 |
| Transport to the border | CHF 900 |
| Automobile tax 4 % (on a customs value of CHF 34,143) | CHF 1,366 |
| VAT 8.1 % | CHF 2,876 |
| CO2 penalty (6–12 months and more than 5,000 km → counts as a used car) | CHF 0 |
| Fee for inspection report form 13.20 A (item 9.22 GebV-BAZG) | CHF 5 |
| Customs declaration / MFK and registration | CHF 350 (incl. VAT) / CHF 150 |
| Total import costs | CHF 5,647 |
| Vehicle registered and ready to drive | ≈ CHF 38,900 |
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. Two of our orders came in about CHF 14,140 (Mercedes GLS) and CHF 9,120 (BMW X5) below a comparable Swiss listing. See also is an import worth it?
Example 3: new SUV with a CO2 penalty – petrol, WLTP 172 g/km, 1,950 kg
| Item | Amount |
|---|---|
| Purchase price in Germany (gross) | EUR 68,000 |
| Net export price | EUR 57,143 |
| Purchase price in CHF (rate 0.94191) | CHF 53,823 |
| Transport to the border | CHF 900 |
| Automobile tax 4 % (on a customs value of CHF 54,723) | CHF 2,189 |
| VAT 8.1 % | CHF 4,610 |
| CO2 penalty: target value 93.6 − 0.0144 × (1,950 − 1,777) = 91.1 g/km; excess of 80.89 g × CHF 95 | CHF 7,685 |
| Fee for inspection report form 13.20 A (item 9.22 GebV-BAZG) | CHF 5 |
| Customs declaration / MFK and registration | CHF 350 (incl. VAT) / CHF 150 |
| Total import costs | CHF 15,889 |
| Vehicle registered and ready to drive | ≈ CHF 69,700 |
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 for cars from CHF 55,000, 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. For cheaper cars the share is higher, because transport and clearance are fixed amounts: for a EUR 30,000 car, duties and fees come to roughly CHF 4,450–5,000 (calculated at EUR/CHF 0.94191 as an assumption, as at July 2026). 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.
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 no more 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 0.94191, an assumption 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) (German text)
- Value Added Tax Act (MWSTG, SR 641.20)
- FTA – Value added tax
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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