Hand tools and working implements

Used hand tools that are to be used abroad temporarily can be informally exported and re-imported duty-free, as can small, used working implements (e.g. drills and electric saws).

New hand tools and working implements which you use temporarily abroad must be declared upon exportation from Switzerland by means of a customs declaration for temporary admission (ZAVV) or an ATA carnet, so that you will not have to pay any duty upon re-importation.

Customs declaration for temporary admission (ZAVV)

Other and larger items such as professional equipment and contractor equipment (e.g. equipment used for the construction of buildings and structures) have to be declared using a customs declaration for temporary admission. Special rules apply depending on the intended use; information in this regard can be obtained from the District Directorates of Customs.

If you have work done on the items such as further processing (processing), you will have to pay VAT on the increase in value after termination of the procedure.

For further information on the ZAVV procedure, please go to: Temporary exportation.

ATA carnet

Hand tools can be declared using an ATA carnet (international customs document for temporary admission) instead of a customs declaration for temporary admission (ZAVV). Information is available at: ATA carnet.

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/declaring-goods/exportation-from-switzerland/temporary-exportation/hand-tools-and-working-implements.html