Switzerland - Temporary EntrySwitzerland-Temporary-Entry
Switzerland’s Customs Administration offers a temporary admissions procedure with necessary forms (ZAVV) for cases in which goods are imported into Switzerland temporarily with the intention of being re-exported. When this applies, no import taxes will be levied against the product, though a security deposit will be collected in the amount of the applicable duty if the goods were permanently imported. Payment can be made in the form of a cash deposit, a surety bond from a customs agency, or a securities deposit. The deposit is ultimately refunded once the goods in question are re-exported in their entirety in the given time frame, which is generally two years.
For goods transiting Switzerland, there are two main procedures: the Common Transit Procedure (CTP) and the Transports Internationaux Routiers (TIR) procedure. The CTP, an electronic procedure which allows for a simple and cost-efficient way to transport goods through multiple countries, is currently applied to road, rail, and air traffic in the EU and EFTA countries. A deposit must be paid in the country in which the procedure begins and will be refunded once the goods reach their destination. Upon initiating the procedure, the system generates a customs document that must accompany the goods until they reach their destination within the designated time frame. TIR functions similarly but encompasses more countries and only applies to road transportation. The TIR carnet functions as the customs document and must accompany the transit. In both cases, no transit duties or fees are levied.
The ATA carnet is another international customs document which can be used in Switzerland for non-consumable items. Employed by over 60 countries, its main advantage is swift tax assessment at border controls. With an ATA Carnet, no deposit must be paid upon entering the border, and the good in question may be imported tax free for up to one year before it must be re-exported. Most often, the ATA carnet is used for goods for exhibitions and trade fairs, professional equipment, and commercial samples.
For goods temporarily imported into Switzerland for processing or repair, the Swiss inward processing procedure allows duty free importation with a duty drawback right. In some cases, the goods may be exempted from value added tax (VAT).
Note more detailed instructions in English on how to handle temporary entry goods.
For goods transiting Switzerland, there are two main procedures: the Common Transit Procedure (CTP) and the Transports Internationaux Routiers (TIR) procedure. The CTP, an electronic procedure which allows for a simple and cost-efficient way to transport goods through multiple countries, is currently applied to road, rail, and air traffic in the EU and EFTA countries. A deposit must be paid in the country in which the procedure begins and will be refunded once the goods reach their destination. Upon initiating the procedure, the system generates a customs document that must accompany the goods until they reach their destination within the designated time frame. TIR functions similarly but encompasses more countries and only applies to road transportation. The TIR carnet functions as the customs document and must accompany the transit. In both cases, no transit duties or fees are levied.
The ATA carnet is another international customs document which can be used in Switzerland for non-consumable items. Employed by over 60 countries, its main advantage is swift tax assessment at border controls. With an ATA Carnet, no deposit must be paid upon entering the border, and the good in question may be imported tax free for up to one year before it must be re-exported. Most often, the ATA carnet is used for goods for exhibitions and trade fairs, professional equipment, and commercial samples.
For goods temporarily imported into Switzerland for processing or repair, the Swiss inward processing procedure allows duty free importation with a duty drawback right. In some cases, the goods may be exempted from value added tax (VAT).
Note more detailed instructions in English on how to handle temporary entry goods.