Horses

Permanent importation

For horses from EU countries or Norway that are to remain permanently in Switzerland, the following documents are required: 

  • Commercial invoice or contract of sale
  • Equine passport

Please also note the veterinary rules on the website of the Federal Food Safety and Veterinary Office FSVO.

The import tax is comprised of import duty an VAT (2,5%). The import duty is charged per animal and is as follows:

Pure-bred breeding and other animals (tariff nos. 0101.2110 and 0101.2991)  
with tariff quota share (fixed quota tariff rate, KZA) 120.00 CHF
with tariff quota share (fixed quota tariff rate, KZA) and within the scope of the preferential tariff quota no. 119 (only tariff no. 0101.2991, with documentary evidence of origin) 0.00 CHF
Pure-bred breeding animals (tariff no. 0101.2190)  
without tariff quota share (out-of-quota tariff rate, AKZA) 3834.00 CHF
Others (tariff nos. 0101.2995, 0101.2996, 0101.2997)  
without tariff quota share (out-of-quota tariff rate, AKZA)  
height at the withers exceeding 1.48 m 3834.00 CHF
height at the withers exceeding 1.35 m but no more than 1.48 m 2250.00 CHF
height at the withers not exceeding 1.35 m 900.00 CHF

Tariff quota shares (3,822 shares) are allocated according to the order of acceptance of import customs declarations (i.e. first come, first served).

The quota tranches will be released as follows:

1st   Tranche:       1 January to 31. December        3000 animals
2nd   Tranche:       1 October to 31. December        822 animals
  

The current status of collective quotas can be checked here.

If the first tranche is used up before the second tranche is released, imports at the quota rate can't be made until the second tranche is released on 1 October. Are both tranches used up, imports at the quota rate can be made again on 1 January in the following year.

Once you have found all the necessary information, you...

  • can declare the horse electronically with the appropriate application; or
  • have it declared by a customs clearance agency/freight forwarder.

Temporary importation

Permanent exportation

For horses that are permanently exported, an export declaration is to be requested from the Swiss Customs Administration. No further formalities are required in Switzerland and no taxes are levied.

You are advised to enquire about the customs regulations of the destination country and any transit countries prior to exportation. Information in this regard is to be obtained directly from the relevant customs administrations.

Once you have found all the necessary information, you...

  • can declare the horse electronically with the appropriate application; or
  • have it declared by a customs clearance agency/freight forwarder.

Temporary exportation

Information on temporary exportation, customs declarations for temporary admission ZAVV and the ATA Carnet can be found at Temporary exportation of horses.

Expenses incurred abroad for schooling, training, dressage, covering, veterinary treatment, etc. are subject to VAT. You must declare these costs when the goods are re-imported into Switzerland. Further information is available at Value Added Tax.

 

Contact

Opening hours + addresses

Customs Information Office

Tel.
+41 58 467 15 15

Monday to Friday
8am to 11.30am and 1.30pm to 5pm

Contact form

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/information-individuals/animals-and-plants/horses.html