Your car and your household goods to Switzerland: a real customs border, and no BPM refund

Moving to Switzerland means crossing a real customs border, because Switzerland is neither an EU nor an EEA country. You notice that on three points:

• You clear your household goods through customs, that is, you declare them, with form 18.44 and an inventory list.
• Your car must be on Swiss plates no later than a year after the move.
• The BPM refund that applies on export to Germany you don't get here. BPM is the Dutch tax on passenger cars.

When are your household goods free of duties?

Removal goods (Übersiedlungsgut) enter Switzerland free of duties if you meet three conditions:

• you actually move your place of residence;
• you have used the items yourself for at least six months;
• you keep using them after import.

Furniture, household effects, collections, animals and cars all fall under it.

At the border you present the completed form 18.44, with an inventory list and proof that you're really moving. The inventory list may simply be on paper and rough: "twelve boxes of books" is enough. Only furniture of significance, valuable items and goods with import restrictions are listed separately.

Two planning points surprise people:

• Clearance is only possible during the opening hours of a customs office for commercial goods. Crossing the border with a full removal van on a Sunday evening therefore doesn't work.
• Items that follow later you announce on a separate list at the first import already. Within two years of your move that's no problem.

How do you clear your car, and when must it be on Swiss plates?

The car falls under the same scheme, with the same six-month requirement. You declare it to Swiss customs at the first border crossing in connection with your move.

If you arrive outside opening hours, you ask at the border for a Vormerkschein 15.25. With that you have two working days to declare the car at a customs office for commercial goods.

As proof of clearance customs issues the Prüfungsbericht 13.20 A. With that you go to the Strassenverkehrsamt of your canton, the cantonal office for vehicles and driving licences. It tells you which further papers it wants to see.

There a clock is running: no later than one year after your move your car must be on Swiss plates. On top of that comes the motorway vignette.

If your car does not meet the six-month requirement, it's ordinary import, with 4% automobile tax and 8.1% VAT on the value.

There is a middle way: the Zollbewilligung 15.30, a customs permit. With it you may use such a car uncleared for up to two years after the move, that is, without paying the import charges. Even then you must apply for Swiss plates within a year. After that the car must still be cleared or leave the country.

Time limit or rate	What applies
Use before the move	at least 6 months, for household goods and car alike
Later shipments	announce on a separate list at the first import; within 2 years no problem
Clearance	only during opening hours of a customs office for commercial goods; with Vormerkschein 15.25 two working days' grace
Swiss plates	no later than 1 year after the move
Car used for less than 6 months	4% automobile tax and 8.1% VAT, or up to 2 years uncleared with Zollbewilligung 15.30
BPM refund	only on registration in an EU member state, Iceland, Liechtenstein or Norway; not Switzerland
Exchanging the driving licence	within 12 months; without a test for an EU licence; probably above CHF 100; in Zürich 10 to 14 working days
Dog	chip before the rabies vaccination, vaccination valid after 21 days, AMICUS registration by a vet within 10 days