Importing a passenger car into Switzerland
By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
In short: When you import a passenger car into Switzerland, you pay 4 % automobile tax and 8.1 % import VAT. If it counts as new under customs law, the CO₂ penalty adds CHF 95 per gram above the target value. Import duty has not applied since 1 January 2024. Foreign VAT comes back under the standard VAT scheme.
The passenger car is the standard case — and the most expensive one
A passenger car falls under customs tariff number 8703 and is therefore fully liable to the automobile tax. It is also the only vehicle category besides the light commercial vehicle where the CO2 levy can apply. On a car that counts as new in customs terms — first registered no more than six months ago, or six to twelve months ago with fewer than 5,000 km — every gram above its individual target value costs CHF 95. For a vehicle emitting 160 g/km with a kerb weight of 1,600 kg, that quickly adds up to several thousand francs. Buyers who know about this threshold sometimes choose a car with a few more months on the clock on purpose.
The charges at a glance
| Charge | Passenger car |
|---|---|
| Customs tariff number | 8703 |
| Import duty | CHF 0.00 (since 1 January 2024) |
| Automobile tax 4 % | yes |
| Import VAT 8.1 % | yes |
| CO2 levy | yes, on cars that count as new in customs terms |
| Roadworthiness test (MFK) | yes, unless registered abroad for at most 1 year and driven at most 2,000 km (since 1 January 2026) |
Basis: Art. 2 of the Automobile Tax Act and FOCBS directive 68 on the automobile tax, version of 1 July 2026, section 1.1 for tariff number 8703. The CO₂ penalty follows the emission rules for new passenger cars, enforced by the Swiss Federal Office of Energy (SFOE).
What does it cost to import a passenger car worth CHF 30,000?
The charges come to CHF 3,727.20 on a used car worth CHF 30,000 including transport to the border. Automobile tax: 4 %, or CHF 1,200. Import VAT of 8.1 % is charged on CHF 31,200, automobile tax included: CHF 2,527.20. A car that is new under customs law and above its CO₂ target adds CHF 95 per gram.
What should I check when importing a passenger car?
The COC (certificate of conformity) is the key document: without it there is neither clean customs clearance nor straightforward registration. Check before you buy whether it is available. Registration then requires the MFK inspection in your canton of residence, proof of insurance and the Stammnummer (Swiss vehicle reference number), which appears on form 13.20 A at import.
Since 1 January 2026, only a passenger car registered abroad for at most one year and driven at most 2,000 km is registered without the MFK; its first MFK follows after five years.
What the country of origin changes
Which VAT falls away in the country of origin depends on the country, not on the vehicle type: 17 % in Luxembourg, 25 % in Sweden and, as a rule, nothing in Norway. All eleven countries are set side by side in the country comparison; the import calculator works out the final price of your car.
Frequently asked questions
When does a passenger car count as new under customs law?
When first registration was no more than six months ago, or when it was six to twelve months ago and the car has covered less than 5,000 km. Only then can the CO₂ penalty apply.
How high is the CO₂ target value for 2026?
The base figure is 93.6 g/km under WLTP and is adjusted for kerb weight: 93.6 − 0.0144 × (kerb weight − 1,777 kg). Heavier vehicles therefore face a stricter target. Every gram above it costs CHF 95.
Do electric cars pay the automobile tax?
Yes. Since 1 January 2024, purely electric vehicles have paid the 4 % automobile tax as well. The CO₂ penalty, by contrast, does not apply to them.
Is import duty charged on a passenger car?
No. Since industrial tariffs were abolished, the Swiss duty rate has been CHF 0.00 since 1 January 2024 — regardless of the country of origin and with no proof of origin. The customs declaration itself remains mandatory.
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)
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Calculators and tools
- Import calculator
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- Check the Stammnummer
- FlexiMoto.ch
Location
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 motorcycle into Switzerland
- Importing a van up to 3.5 t into Switzerland
- Importing a motorhome into Switzerland
- Importing a caravan into Switzerland