When an employee relocates, the car is often the first item of removal goods that raises a question. To import a car to Switzerland, the employer's mobility team deals with three separate layers: customs treatment, technical approval, and cantonal registration. Each has its own authority and its own sequence.
This guide sets out the rules in the order they arise. It explains the general position only. Whether a particular vehicle qualifies is decided by the customs authority and the cantonal road traffic office, and a specialist can review the case through the request at the bottom of the page.
The three layers of a car import
A car that crosses the border to a new resident passes through three stages, handled by different bodies.
- Customs. The customs authority decides whether the car enters as removal goods (relief from VAT and car tax) or must be cleared in the ordinary way.
- Technical approval. The car is checked against Swiss vehicle rules (homologation and technical inspection) before it is registered.
- Registration. The cantonal road traffic office issues plates and the registration document for the canton of residence.
Delays usually arise because the stages are treated as one. Customs paperwork has to be complete before the cantonal office will move forward.
Duty relief: the six-month condition
A car can enter as removal goods, exempt from VAT and car tax, if it was used for at least 6 months abroad before the transfer of residence. The foreign registration document is the proof. The Federal Office for Customs and Border Security (FOCBS) publishes this rule in its removal goods guidance.
For HR, the practical point is the date on the foreign registration. A car bought or registered shortly before departure may not meet the condition, even if the transferee owned an earlier vehicle for years. The relief attaches to the vehicle, not to the person.
Other points to check with the authority:
- whether the car belongs to the transferee personally or to a company or lease provider;
- whether the owner's name matches the foreign registration;
- how the date of the transfer of residence is established, which depends on the move itself.
Rates and the detail of the declaration are for the customs authority. They are not set out here.
A car used for less than six months: temporary import
Where the car was used for less than 6 months abroad, it can be imported temporarily with form 15.30. The temporary import runs for 2 years at most from the first entry. After that, the car is either cleared through customs in the ordinary way or exported again.
This route suits situations where the assignment is short or the final decision on the car is still open. It carries a deadline that someone has to track. The employer's policy should say who holds that date: the transferee, the mobility team, or the relocation provider.
Temporary import is not a registration route in itself. The conditions under which a temporarily imported car can be registered in Switzerland are for the cantonal office to confirm.
Documents to prepare from abroad
Collecting papers before departure is simpler than obtaining them from a foreign registry afterwards. A typical file contains:
- the original foreign registration document, which proves the period of use;
- proof of ownership, such as a purchase invoice or a lease agreement with the lessor's consent;
- the transferee's passport and residence documents once available;
- technical papers for the vehicle, such as the certificate of conformity where one exists;
- any insurance and inspection certificates from the departure country.
Documents issued in the departure country can take time to replace. Where a lease or finance agreement is involved, the lender's written consent to export is a frequent blocker.
For the permit side of the move, the Swiss work permits guide and the permit finder show what the transferee holds when the car arrives. The relocation calendar helps to place the car steps alongside the other milestones.
Technical approval and cantonal registration
After customs, the car is presented for technical approval and then registered. The cantonal road traffic office handles both stages or directs the owner to the right inspection centre. Requirements vary with the make, the country of origin and the age of the vehicle, and they are not listed here. Some cars from outside Europe need more extensive checks than cars built to European standards.
Registration is made in the canton where the transferee lives. The municipality of residence is registered first, which is why the car is usually the last step and not the first. See registering with the municipality for the sequence.
Swiss liability cover for the car is arranged with a Swiss insurer before plates are issued. The liability, legal protection and car cover page explains the general position.
Driving licence: the other half of the car question
A car import is often paired with a licence question. A foreign national resident in Switzerland can drive on the foreign licence for 12 months, provided there was no continuous stay abroad of more than 3 months in that period. After that, a Swiss licence is required.
The application for an exchange has to be filed no later than one month before the end of the 12 months. If the exchange takes place more than 5 years after entry, a control drive is required. Depending on where the licence was issued and how long it is valid, the exchange is made without conditions or with an examination.
For transferees from countries whose licences are not recognised without a test, the timing matters. A missed deadline can leave the employee unable to drive legally, and an assignment that depends on commuting by car is affected.
Decision points for the employer
A policy that treats the car as a standard item usually runs into exceptions. These are the points where a decision is useful in advance:
- Is a car part of the package at all? Many policies exclude it or cover transport only.
- Who bears customs and registration costs? Under lump sum, these sit with the employee; under managed service, they are a separate line.
- What if the car does not qualify for relief? The policy can say whether the car is still imported or sold abroad.
- Who tracks the temporary import deadline? Someone has to own it.
- What happens at the end of the assignment? A car imported under relief and re-exported later has its own treatment; the customs authority confirms it.
Household goods follow a separate process. See importing household goods for the customs side of the main shipment, and relocation services in Switzerland for how a managed service is organised.
Checklist for the mobility team
- Obtain the foreign registration and check the period of use abroad
- Confirm whether the car is owned, leased or financed
- Decide between removal goods relief and temporary import
- Collect technical papers and inspection certificates
- Record the date of the transfer of residence
- Agree who tracks any temporary import deadline
- Note the licence exchange date for the transferee
- Arrange Swiss insurance before registration
Frequently asked questions
Can a transferee import a car to Switzerland?
Yes. A car can be brought in either as removal goods or under temporary import. Which route applies depends mainly on how long the car was used abroad.
What is the condition for duty relief?
The car must have been used for at least 6 months abroad before the transfer of residence. The foreign registration document is the proof.
What does duty relief cover?
Removal goods treatment gives exemption from VAT and from car tax. The customs authority confirms the details on a given file.
What if the car was used for less than six months?
It can be imported temporarily with form 15.30. The temporary period is 2 years at most from the first entry.
What happens at the end of the temporary period?
The car is cleared through customs in the ordinary way or exported again. The customs authority explains the procedure for each option.
Is the car registered on arrival?
No. Customs treatment comes first, then technical approval, then cantonal registration. The three steps are separate.
Who registers the car?
The cantonal road traffic office of the canton of residence. Offices differ in appointment systems and in the documents they ask for.
Does the car have to pass a technical inspection?
Homologation and technical inspection are part of the process before registration. The scope depends on the vehicle and is set by the cantonal office.
Does the country of departure matter?
It can. Cars built to European standards are usually simpler to approve than cars from other regions. The road traffic office gives the position for each vehicle.
Can a leased car be imported?
It can raise extra questions. Ownership and the lessor's consent affect both customs treatment and registration, and the lessor's papers are normally needed.
Is a company car treated differently?
Ownership by a company, rather than by the individual, changes how the relief conditions are read. The customs authority decides on the specific file.
What proof of use abroad is accepted?
The foreign registration document is the evidence named in the guidance. A vehicle registered only shortly before departure may not meet the period.
Does the relief apply to a second car?
The guidance describes removal goods in general terms. Whether more than one vehicle qualifies is a point to put to the customs authority.
When does the transferee need a Swiss driving licence?
The foreign licence is valid for 12 months after taking up residence, where there was no continuous stay abroad of more than 3 months. After that, a Swiss licence is required.
How early can the licence exchange be requested?
The application is filed no later than one month before the end of the 12 months. Filing earlier avoids a gap in the right to drive.
What if the exchange happens more than five years after entry?
A control drive is required. The cantonal office arranges it.
Is an examination always needed to exchange a licence?
No. Depending on where the licence was issued and its validity, it is issued without conditions or after an examination.
Should the car be registered before the municipality registration?
The sequence normally starts with the registration of residence. The car follows, since the canton of residence has to be established first. See registering with the municipality.
Can the employer arrange the import for the transferee?
A relocation company in the network can organise the steps, or the transferee can handle them. The request at the bottom of the page puts the employer in touch with a suitable provider. See also the immigration support page.
Does the import affect the permit?
The vehicle and the residence permit are handled by different authorities. A permit application does not depend on the car, but the car steps depend on residence being set up. Read about how to get a Swiss work permit.
Where can the latest customs wording be found?
On the pages of the Federal Office for Customs and Border Security, listed under sources below. Rules and procedures can change, and the authority's page is the reference.