Hand tools and working implements

Used hand tools, including small used machines such as drills and electric saws, that are to be used temporarily in Switzerland can be informally imported tax- and duty-free.

New hand tools and new working implements that are to be used temporarily in Switzerland must be declared upon importation into Switzerland by means of a customs declaration for temporary admission (ZAVV) or an ATA carnet.

Customs declaration for temporary admission

With this procedure, import duties are payable only to a limited extent. Customs offices require security (deposit) in an amount equivalent to the duty which would be payable in the event of permanent importation (release into free circulation). The security can be provided by means of a cash deposit or a surety bond from a customs clearance agency. In the case of full and punctual re-exportation of the items, the cash deposit is refunded or the surety bond released.

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 customs offices.

If consideration (rent) is paid for using the items, value added tax will have to be paid in Switzerland on that sum after termination of the procedure.

Informations about the temporary admission procedure are available at the following link: temporary admission.

ATA carnet

Used 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 the following link: ATA carnet.

If consideration (rent) is paid for using the items, value added tax will have to be paid in Switzerland on that sum after termination of the procedure.

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