By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated: 21 October 2026

Guide

Taking a car from Switzerland to the EU: duty and tax in Germany, France and Italy

If you take a car from Switzerland to Germany, France or Italy, the destination country charges 10 % customs duty and then its import VAT: 19 % in Germany, 20 % in France, 22 % in Italy. Only proof of origin removes the duty, and a used car almost never has it. The Swiss automobile tax is not refunded.

Ask about an export

Concrete and glass customs post with an open barrier at a wet border crossing, taking a car from Switzerland to the EU

What the destination country charges

A car leaving Switzerland is imported into the destination country, and EU law applies there: 10 % customs duty on passenger cars, then the country's import VAT. Whatever was paid when the car came into Switzerland no longer matters.

Destination	Duty	Import VAT	Added at registration
Germany	10 %	19 % Einfuhrumsatzsteuer	no one-off tax
France	10 %	20 % TVA	malus for CO₂ and weight
Italy	10 %	22 % IVA	IPT, the provincial tax

Duty is charged on the customs value: the purchase price plus transport to the EU border. Import VAT is calculated on customs value plus duty, plus transport to the first destination in the country. A price in Swiss francs is converted into euros at the official monthly customs rate.

The rule that a car counts as new for up to six months or 6,000 km only applies to purchases within the EU. On import from Switzerland the VAT is always due, even for an old car.

An example

A used car has a customs value of EUR 20,000, transport to the border included. Without transport inside the destination country:

	Germany	France	Italy
Duty 10 %	EUR 2,000	EUR 2,000	EUR 2,000
Import VAT	EUR 4,180	EUR 4,400	EUR 4,840
Charges at customs clearance	EUR 6,180	EUR 6,400	EUR 6,840

In France the malus is added at registration, in Italy the IPT. Both depend on the car; more on them below.

Why free trade rarely helps

The free trade agreement between Switzerland and the EU cuts the duty to 0 %, but only for goods originating in the EU or Switzerland. What counts is where the car was built. Years of registration in Switzerland do not change that.

The Swiss exporter proves the origin before export. Customs issues the EUR.1 movement certificate without a value limit, and any exporter may make an origin declaration on the invoice up to EUR 6,000. Both need evidence of the origin, such as a supplier's declaration. A private seller practically never has it. Cars from Japan, Korea, the USA, China or the United Kingdom have no European origin anyway. So reckon with the 10 %.

Two exceptions: moving house and returned goods

If you move to the EU yourself, you bring your car as household goods without duty or import VAT. You must have lived outside the EU for at least twelve months and have owned and used the car in your name for at least six months. It is declared within twelve months of the move, and for one year afterwards you may not sell, lend or rent it out. Buying the car shortly before the move does not meet the conditions.

A car that was originally EU goods and was demonstrably exported from the EU comes back without duty as returned goods if it is re-imported unchanged within three years. A typical case is a young car that came to Switzerland new from Germany. You need the export record from back then (MRN). In Germany the import VAT is still due if the car was sold to a new buyer before the import.

Germany: papers for registration

For a car from a non-EU country the registration office asks for the original foreign registration document, a CoC or an individual expert report under § 21 StVZO, the purchase contract, the insurer's eVB number and the Zollunbedenklichkeitsbescheinigung, the customs clearance certificate you receive at customs. A dealer with their own EORI number deducts the import VAT as input tax. For a private person it is final.

France: 846 A, contrôle technique and malus

You pay duty and TVA at French customs and then receive the certificat de dédouanement 846 A, which you need for the carte grise. According to douane.gouv.fr the foreign number plates must still be valid at clearance. Ask the customs office beforehand whether it accepts Swiss export plates.

The carte grise requires the 846 A, a COC or an individual approval by the DREAL, form cerfa 15776, the original registration document and a contrôle technique. It may be at most six months old and must have been done in France or another EU country. The Swiss MFK inspection does not count there.

The malus is only due at the first registration in France, not at customs. The rate is the one from the year the car was first registered, reduced according to age: 33 % after three to four years, 64 % after nine to ten years, and after 15 years it disappears entirely. If the car was first registered before 2015, there is no malus. For heavy SUVs the weight malus can exceed duty and TVA together. Work it out before you buy.

Italy: bolletta doganale, nazionalizzazione and IPT

Duty and 22 % IVA are due at customs clearance, and you receive the bolletta doganale. For registration (nazionalizzazione) the Motorizzazione asks for the bolletta doganale, a COC and the final Swiss registration document with a translation. The document issued with export plates is only provisional; the cancelled original must come along. When the car is entered in the PRA register, the IPT is added, a provincial tax that rises with engine power.

The Swiss side

Every car leaving Switzerland needs an export declaration at a customs office for commercial goods. Bring the registration document, even if it has already been cancelled, an ID and, if available, the proof of origin.

If a Swiss dealer sells the car abroad, it is an export supply without Swiss VAT. The dealer needs the export assessment notice as proof. A purchase from a private seller carries no VAT. The automobile tax paid when the car was imported into Switzerland is not refunded for a used car that has been registered.

The car crosses the border on export plates or on a trailer. Export plates are only valid for a short time, at most 35 days in the canton of Zurich. That has to be enough for the drive and the clearance.

Where it often gets stuck

If the car drives through Germany to France or Italy, it needs a transit procedure (T1) up to the customs office in the destination country. Otherwise it is cleared in Germany already, and France will not issue an 846 A.
Swiss special versions often have no EU CoC. Then Germany needs an individual expert report, France an individual approval by the DREAL and Italy the technical documents.
A collector's vehicle under tariff number 9705 pays no duty. Import VAT is then 7 % in Germany and IVA 5 % in Italy. Whether a classic car qualifies depends on its age and condition.

What we take on

We declare the car for export in Switzerland and take care of customs clearance in the destination country. Registration there and the technical inspection are up to you. Destination, route and papers decide the effort, so we calculate each case individually. Tell us through the contact form which car it is and where it is going.

Sources

Frequently asked questions

Do I pay customs duty when I take a car from Switzerland to Germany?

As a rule, yes: 10 % on the customs value plus 19 % import VAT. There is no duty only with proof of origin for a car built in the EU or Switzerland, as household goods when you move, or as returned goods within three years.

How much does it cost to clear a car from Switzerland in Italy?

10 % duty on the customs value, then 22 % IVA on customs value plus duty. With a customs value of EUR 20,000 that comes to EUR 6,840. The provincial IPT is added when the car is entered in the PRA register.

When do I pay the malus in France?

At the first registration in France, not at customs. The rate is the one from the year the car was first registered abroad, reduced according to its age. Cars first registered before 2015 pay no malus.

Do I get the Swiss automobile tax back when I export my car?

No, not for a used car that has been registered. It is only refunded when a car goes back unchanged to the foreign supplier within three years, for example because the purchase was cancelled.

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.

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