The temporary admission procedure is intended for foreign goods which are used in Switzerland only for a limited period of time and which are not to be released into free circulation.
The temporary admission procedure is one of the monitored customs procedures.
In comparison with a permanent importation, the temporary admission procedure is often more time-consuming and involves additional costs. In many cases, permanent importation with final settlement of the applicable import duties could be less expensive and easier for you.
In order to be entitled to use the temporary admission procedure, the following basic requirements must be met:
- The goods must be intended for reexportation.
- The goods can be identified.
- The goods will be re-exported unaltered. Only goods maintenance measures during the temporary admission are permitted. If you wish to repair or process goods, you should use the inward processing procedure. Information can be found at Processing traffic.
- You adhere to the bans, restrictions and conditions.
Further information on the basic requirements can be found in paragraph 2 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.04.2020).
The intended use of goods decides whether the temporary admission procedure is permitted and which formalities must be completed.
Common intended purposes are, for example:
- exhibitionspossible sale
- tests, trials
- sporting events
- professional equipment and contractor equipment
Special provisions apply to horses, vehicles and portable musical instruments.
Further information on intended uses can be found in paragraph 3 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.04.2020).
If the intended use changes during the temporary admission, the user or the owner of the goods must submit a new customs declaration. Information on this can be found in paragraph 5 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.04.2020).
In particular, the following customs documents are available for handling the temporary admission procedure:
In certain cases, temporary admission can be made informally, i.e. without customs documents (e.g. vehicles which tourists resident abroad use to travel into Switzerland).
Further information on the formalities can be found in paragraph 4 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.04.2020).
Value added tax
Value added tax is payable on remuneration for the temporary use of the goods. This applies to rent etc. Taxation ensues when the goods are re-exported (taxation of consideration).
Further information on value added tax is available at: Value Added Tax.