Temporary Importation into Switzerland: Customs Regime, Conditions, and Practical Cases
Legal Basis
The temporary importation regime in Switzerland is defined by:
- The Customs Act (CA) of 18 March 2005 (RS 631.0)
- The Customs Ordinance (CO) of 1 November 2006 (RS 631.01)
- Federal Customs Administration (FCA) Directive 10-60 on temporary admission
- The ATA Convention and the Istanbul Convention (in force in Switzerland since 1978 and 1994, respectively)
This regime allows goods to enter Switzerland without immediate payment of VAT or customs duties, provided they are re-exported within a defined timeframe.
General Conditions for Temporary Admission
To qualify for this regime, goods must:
- Be imported for specific purposes (exhibition, testing, training, short-term rental, etc.);
- Remain the property of the foreign supplier;
- Be identifiable (serial number, marking, condition, detailed description);
- Be re-exported within a set timeframe (usually within 2 years, extensions possible);
- Undergo no transformation except for maintenance or minor repairs.
Two Possible Customs Regimes
- Swiss Regime: Temporary Admission Declaration (DDAT)
Procedure:
- Electronic declaration via e-dec Import;
- Deposit of a guarantee (bank guarantee or cash) covering potential VAT and duties;
- Use of form 11.73 (or 11.74) at entry, and 11.87 at exit (clearance).
Duration:
- Initially 2 years;
- Up to 3 annual renewals possible (max. 5 years);
- If goods are not re-exported within this period, duties become due.
Examples of use:
- Foreign company sending technical equipment to Switzerland for a project (e.g. cranes, industrial printers, drones);
- Temporary loan of artwork to a Swiss museum;
- Import of robots or machine tools for on-site testing.
- International Regime: ATA Carnet
The ATA Carnet (Admission Temporaire/Temporary Admission) is an international customs document managed by chambers of commerce.
Advantages:
- Simplified entry and exit in signatory countries (including Switzerland);
- Avoids immediate payment of VAT and customs duties;
- Valid for 12 months, with duplicate available in case of loss or renewal.
Typical cases:
- Audiovisual company filming a documentary in Switzerland with cameras and audio gear;
- Foreign music group bringing instruments for a tour in Switzerland;
- Foreign exhibitors attending a trade fair in Geneva (e.g. Geneva International Motor Show).
Practical Examples
Professional Equipment (Construction or Technical Mission)
Example: A German company sends technicians with specialized tools (3D scanners, welding devices) for a 3-month project in Lausanne.
→ The company may use a DDAT by depositing a guarantee, then clear the goods upon return.
Temporary Exhibition
Example: An Italian company exhibits an electric car prototype at Palexpo, Geneva.
→ The ATA Carnet is ideal: one document, no guarantee required at Swiss customs.
Demonstration Vehicle
Example: A French dealer lends a hydrogen car to a Swiss client for testing.
→ If the duration is <2 years, DDAT possible. Swiss VAT applies only if the use involves payment (e.g. rental).
Equestrian Competition
Example: A Spanish rider takes part in a competition in Verbier with two horses.
→ Switzerland accepts temporary admission of horses with ATA Carnet or DDAT.
VAT and Financial Guarantee
- VAT: Only VAT on consideration (e.g. rental) is charged if goods are used for payment;
- Customs Duties: Suspended as long as goods remain temporarily in Switzerland and are exported on time;
- Guarantee: Required for DDAT; its amount depends on the value of the goods + VAT in Switzerland rate (8.1% in 2025) + potential duties.
Importer’s Obligations
- Submit a customs declaration (e-dec or ATA Carnet);
- Strictly respect re-export deadlines;
- Ensure proper identification of goods (detailed lists with serial numbers, condition);
- Request extensions before expiry if needed;
- Clear the declaration upon exit (form or carnet return).
Useful Information
- Federal Customs Administration (FCA): www.bazg.admin.ch
- Swiss Chamber of Commerce (for ATA): www.cci.ch
- Swiss Customs Info Line: +41 58 467 15 15
- e-dec Import Portal: https://e-dec.admin.ch
Temporary importation into Switzerland allows businesses and individuals to bring in equipment without definitive charges, provided they comply with formal requirements, deadlines, and clearance obligations.
Whether you are an exhibitor, technician, musician, or athlete, choose the right procedure (DDAT or ATA) based on duration, intended use, and countries involved.
Need customs and Swiss VAT assistance for temporary admission into Switzerland?
Contact a fiduciary or Swiss fiscal representative to avoid errors.
Temporary Importation for Rental in Switzerland: Specific Framework
When goods are temporarily imported into Switzerland for rental purposes, the temporary admission regime still applies under certain conditions but differs from a free loan or exhibition.
Legal Basis
- Arts. 9 and 47 CA (Customs Act, RS 631.0)
- FCA Directive 10-60 (Federal Customs Administration)
- Federal VAT Act (VATA), Arts. 56 and following
- VAT Ordinance (VATO)
Specific Conditions for Rentals
When the temporarily imported goods are made available for payment (i.e. rented), this implies:
- Identifiable consideration (rental amount, contract duration);
- Obligation to declare the rental value for VAT calculation;
- Exclusive use by a third party in Switzerland, with no transfer of ownership.
Temporary admission remains possible, but Swiss VAT becomes due on the rental price.
Applicable VAT
- Swiss VAT (8.1% in 2025) is calculated on the rental amount for the usage period in Switzerland;
- The Swiss renter (or customs broker) must declare this consideration upon import;
- It may be charged at entry or at clearance (upon exit).
Note: If no rental price is specified, the authority may estimate a flat-rate value.
Regime to Choose
|
Criteria |
DDAT (Temporary Admission Declaration) |
ATA Carnet |
|
Rented goods |
✅ Allowed with VAT on rental |
❌ Not allowed: usage must be free |
|
Rental contract proof |
Required (with amount, duration, terms) |
N/A |
|
Customs guarantee |
Yes (value + VAT) |
N/A |
|
Clearance |
Form 11.87 upon exit |
N/A (not applicable in this case) |
The ATA Carnet is not authorized for rented goods, as the ATA Convention requires non-commercial use (excluding rentals, paid use, or processing).
Practical Cases
Example 1: Construction Equipment
A German company rents a drilling machine for a 3-month project in Basel.
- Regime: DDAT required
- VAT: Calculated on monthly rent
- Documents: Rental contract, machine value, duration
Example 2: Rented Camera for Filming
A French videographer rents a camera in Paris to shoot in Lausanne for one week.
- Regime: DDAT with VAT on rental cost
- Proof: Rental contract with dates, rate, company
Example 3: Utility Vehicle Rental
A foreign company temporarily uses a rented truck for deliveries in Switzerland.
- Regime: DDAT with registration at OFROU if long-term
- VAT: On rental price
- Note: Temporary registration may be required for certain vehicles
Documents Required for Rental DDAT
- Signed rental contract (duration, price, terms)
- Detailed goods list (with serial numbers)
- Market value of goods
- Transport documents (e.g. CMR)
- Power of attorney for customs declarant if needed
Deadlines & Extensions
- Maximum base duration: 2 years (renewable up to 5 years)
- Extension must be requested before expiry, attaching rental contract amendments or renewals
- Upon re-export, form 11.87 must be submitted for clearance
Summary
|
Key Elements |
Applicable Regime |
|
Free temporary importation |
ATA Carnet or DDAT |
|
Temporary importation with rental |
DDAT only |
|
VAT on rental |
Yes, 8.1% in 2025 |
|
Required documents |
Rental contract mandatory |
|
Risk of refusal with ATA |
High |
