Road vehicles

Under customs law, vehicles are regarded as goods (like clothing, foodstuffs or machinery). This also applies to trailers, containers and the like. A distinction must be made between domestic (duty paid) and foreign (duty unpaid) vehicles.

In principle, a vehicle's number plate shows whether it is duty paid or duty unpaid:

  • Vehicles with Swiss number plates = duty paid (cleared)
  • Vehicles with foreign number plates = duty unpaid (uncleared)

You must spontaneously declare any vehicle(s) on which duty has not been paid to Swiss Customs.

The regulations and formalities depend on whether you are:

We are not able to provide you with any information on foreign regulations. Please direct your query to the foreign customs authorities.

 
https://www.ezv.admin.ch/content/ezv/en/home/information-companies/transport--travel-documents--road-taxes/transport-regulations.html