Boats on which duty has not been paid must be declared to Swiss Customs without being requested to do so.
If entry occurs in boundary waters, docking must occur at a customs dock and the boat must be declared to the customs office responsible.
The customs clearance is only possible during the customs office clearance times for commercial goods.
The general provisions for customs clearance can be found under cars.
The normal rate of duty for boats, depending on the type, is between CHF 30 and CHF 45 per 100 kg unladen weight.
Value added tax of 8% is levied on the purchase price including the import duties.
Registration in Switzerland
For registration with a Swiss number plate, the customs office issues a proof of customs clearance, form 15.10, for the cantonal Water Transportation Offices.
Further information on registration can be obtained from the cantonal Water Transportation Offices.
Information on special cases can be obtained from all customs offices.