Fuel and vehicle repairs

Fuel for vehicles

The contents of the fuel tank are tax and duty-free. In addition, you can import up to 25 litres of fuel tax and duty-free in a spare fuel container. You have to pay CHF 0.75 customs duty for each additional litre, as well as 7.7% VAT on the value of the fuel. Information on calculating value added tax.

 

Vehicle service and vehicle repairs

Repair and maintenance work carried out abroad on your own private vehicle is exempt from VAT upon importation if it is within the tax-free limit. If the tax-free limit of CHF 300 is exceeded, you must declare such work verbally upon importation or clear it through customs with QuickZoll.

Supplies for private road motor vehicles such as fuel, engine and transmission oil, water for cooling, frost protection, liquid for the windscreen wiper system, brake fluid and air conditioning coolant are VAT-free. The corresponding amounts can be subtracted from the invoice amount during customs clearance.

Example of vehicle repairs:

Labour                                    450 euros
Engine oil                                 50 euros
Disc brakes                               80 euros
Incidentals                               20 euros
Invoice total                        600 euros
Amount to be declared    550 euros

An item – the vehicle – is always imported in the case of a vehicle service and fitted spare parts. This means that vehicle services and fitted spare parts costing more than CHF 300 are always subject to VAT, regardless of how many people are in the vehicle (see also Other examples of how the tax-free limit is applied for more than one person). If you use an app for your declaration (see QuickZoll) and declare goods for several people, you thus have to enter the corresponding value a second time under "Re-enter each item with a net value of over CHF 300 here".

Information on declaring repair and maintenance work on aircraft can be found under Crossborder flights.

Repairs on commercial vehicles (including taxis) must be declared to a customs office responsible for merchandise.
 

 

Publications

Customs Info - Clearing Swiss Customs without Delay (PDF, 1 MB, 08.07.2019)With this brochure, we wish to help make your passage through Swiss Customs a smooth one. Are you familiar with our QuickZoll app?

https://www.ezv.admin.ch/content/ezv/en/home/information-individuals/travel-and-purchases--allowances-and-duty-free-limit/importation-into-switzerland/fuel-for-vehicles.html