{"id":8856,"date":"2025-06-23T15:38:34","date_gmt":"2025-06-23T13:38:34","guid":{"rendered":"https:\/\/my-swiss-company.com\/?p=8856"},"modified":"2025-11-28T12:15:13","modified_gmt":"2025-11-28T11:15:13","slug":"temporary-importation-into-switzerland","status":"publish","type":"post","link":"https:\/\/my-swiss-company.com\/en\/temporary-importation-into-switzerland\/","title":{"rendered":"Temporary Importation into Switzerland"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; theme_builder_area=&#8221;post_content&#8221; _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2 style=\"font-weight: 400;\"><strong>Temporary Importation into Switzerland: Customs Regime, Conditions, and Practical Cases<\/strong><\/h2>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Legal Basis<\/strong><\/p>\n<p style=\"font-weight: 400;\">The temporary importation regime in Switzerland is defined by:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>The Customs Act (CA) of 18 March 2005 (RS 631.0)<\/li>\n<li>The Customs Ordinance (CO) of 1 November 2006 (RS 631.01)<\/li>\n<li>Federal Customs Administration (FCA) Directive 10-60 on temporary admission<\/li>\n<li>The ATA Convention and the Istanbul Convention (in force in Switzerland since 1978 and 1994, respectively)<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">This regime allows goods to enter Switzerland without immediate payment of VAT or customs duties, provided they are re-exported within a defined timeframe.<\/p>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>General Conditions for Temporary Admission<\/strong><\/h3>\n<p style=\"font-weight: 400;\">To qualify for this regime, goods must:<\/p>\n<ol style=\"font-weight: 400;\">\n<li>Be imported for specific purposes (exhibition, testing, training, short-term rental, etc.);<\/li>\n<li>Remain the property of the foreign supplier;<\/li>\n<li>Be identifiable (serial number, marking, condition, detailed description);<\/li>\n<li>Be re-exported within a set timeframe (usually within 2 years, extensions possible);<\/li>\n<li>Undergo no transformation except for maintenance or minor repairs.<\/li>\n<\/ol>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Two Possible Customs Regimes<\/strong><\/h3>\n<p><strong><\/strong><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Swiss Regime: Temporary Admission Declaration (DDAT)<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><strong>Procedure:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Electronic declaration via\u00a0<em>e-dec Import<\/em>;<\/li>\n<li>Deposit of a guarantee (bank guarantee or cash) covering potential VAT and duties;<\/li>\n<li>Use of form 11.73 (or 11.74) at entry, and 11.87 at exit (clearance).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Duration:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Initially 2 years;<\/li>\n<li>Up to 3 annual renewals possible (max. 5 years);<\/li>\n<li>If goods are not re-exported within this period, duties become due.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Examples of use:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Foreign company sending technical equipment to Switzerland for a project (e.g. cranes, industrial printers, drones);<\/li>\n<li><span>Temporary loan of artwork to a Swiss museum;<\/span><\/li>\n<li>Import of robots or machine tools for on-site testing.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li style=\"font-weight: 400;\"><strong> International Regime: ATA Carnet<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">The ATA Carnet (Admission Temporaire\/Temporary Admission) is an international customs document managed by chambers of commerce.<\/p>\n<p style=\"font-weight: 400;\"><strong>Advantages:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Simplified entry and exit in signatory countries (including Switzerland);<\/li>\n<li>Avoids immediate payment of VAT and customs duties;<\/li>\n<li>Valid for 12 months, with duplicate available in case of loss or renewal.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Typical cases:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li><span>Audiovisual company filming a documentary in Switzerland with cameras and audio gear;<\/span><\/li>\n<li>Foreign music group bringing instruments for a tour in Switzerland;<\/li>\n<li><span>Foreign exhibitors attending a trade fair in Geneva (e.g. Geneva International Motor Show).<\/span><\/li>\n<\/ul>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Practical Examples<\/strong><\/h3>\n<p><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Professional Equipment (Construction or Technical Mission)<\/strong><br \/>Example: A German company sends technicians with specialized tools (3D scanners, welding devices) for a 3-month project in Lausanne.<br \/>\u2192 The company may use a DDAT by depositing a guarantee, then clear the goods upon return.<\/p>\n<p style=\"font-weight: 400;\"><strong>Temporary Exhibition<\/strong><br \/>Example: An Italian company exhibits an electric car prototype at Palexpo, Geneva.<br \/>\u2192 The ATA Carnet is ideal: one document, no guarantee required at Swiss customs.<\/p>\n<p style=\"font-weight: 400;\"><strong>Demonstration Vehicle<\/strong><br \/>Example: A French dealer lends a hydrogen car to a Swiss client for testing.<br \/>\u2192 If the duration is &lt;2 years, DDAT possible. Swiss VAT applies only if the use involves payment (e.g. rental).<\/p>\n<p style=\"font-weight: 400;\"><strong>Equestrian Competition<\/strong><br \/>Example: A Spanish rider takes part in a competition in Verbier with two horses.<br \/>\u2192 Switzerland accepts temporary admission of horses with ATA Carnet or DDAT.<\/p>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>VAT and Financial Guarantee<\/strong><\/h3>\n<ul style=\"font-weight: 400;\">\n<li><strong>VAT<\/strong>: Only VAT on consideration (e.g. rental) is charged if goods are used for payment;<\/li>\n<li><strong>Customs Duties<\/strong>: Suspended as long as goods remain temporarily in Switzerland and are exported on time;<\/li>\n<li><strong>Guarantee<\/strong>: Required for DDAT; its amount depends on the value of the goods + <a href=\"https:\/\/my-swiss-company.com\/en\/vat-in-switzerland-in-2024-and-2025\/\">VAT in Switzerland rate (8.1% in 2025)<\/a> + potential duties.<\/li>\n<\/ul>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Importer&#8217;s Obligations<\/strong><\/h3>\n<ol style=\"font-weight: 400;\">\n<li>Submit a customs declaration (<em>e-dec<\/em>\u00a0or ATA Carnet);<\/li>\n<li>Strictly respect re-export deadlines;<\/li>\n<li>Ensure proper identification of goods (detailed lists with serial numbers, condition);<\/li>\n<li>Request extensions before expiry if needed;<\/li>\n<li>Clear the declaration upon exit (form or carnet return).<\/li>\n<\/ol>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Useful Information<\/strong><\/h3>\n<ul style=\"font-weight: 400;\">\n<li><span>Federal Customs Administration (FCA):\u00a0<\/span><a href=\"http:\/\/www.bazg.admin.ch\/\" target=\"_blank\" rel=\"noopener\">www.bazg.admin.ch<\/a><\/li>\n<li>Swiss Chamber of Commerce (for ATA):\u00a0<a href=\"http:\/\/www.cci.ch\/\" target=\"_blank\" rel=\"noopener\">www.cci.ch<\/a><\/li>\n<li>Swiss Customs Info Line: +41 58 467 15 15<\/li>\n<li><span>e-dec Import Portal:\u00a0<\/span><a href=\"https:\/\/e-dec.admin.ch\/\" target=\"_blank\" rel=\"noopener\">https:\/\/e-dec.admin.ch<\/a><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Temporary importation into Switzerland allows businesses and individuals to bring in equipment without definitive charges<\/strong>, provided they comply with formal requirements, deadlines, and clearance obligations.<br \/>Whether you are an exhibitor, technician, musician, or athlete, choose the right procedure (DDAT or ATA) based on duration, intended use, and countries involved.<\/p>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Need customs and Swiss VAT assistance for temporary admission into Switzerland?<\/strong><\/h3>\n<p style=\"font-weight: 400;\">Contact a fiduciary or <a href=\"https:\/\/my-swiss-company.com\/en\/our-services\/tax-representative-for-vat-in-switzerland\/\">Swiss \u00a0fiscal representative<\/a> to avoid errors.<\/p>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Temporary Importation for Rental in Switzerland: Specific Framework<\/strong><\/h3>\n<p style=\"font-weight: 400;\">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.<\/p>\n<p style=\"font-weight: 400;\"><strong>Legal Basis<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Arts. 9 and 47 CA (Customs Act, RS 631.0)<\/li>\n<li>FCA Directive 10-60 (Federal Customs Administration)<\/li>\n<li>Federal VAT Act (VATA), Arts. 56 and following<\/li>\n<li>VAT Ordinance (VATO)<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Specific Conditions for Rentals<\/strong><\/p>\n<p style=\"font-weight: 400;\">When the temporarily imported goods are made available for payment (i.e. rented), this implies:<\/p>\n<ol style=\"font-weight: 400;\">\n<li>Identifiable consideration (rental amount, contract duration);<\/li>\n<li>Obligation to declare the rental value for VAT calculation;<\/li>\n<li>Exclusive use by a third party in Switzerland, with no transfer of ownership.<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">Temporary admission remains possible, but \u00a0<strong>Swiss VAT becomes due on the rental price<\/strong>.<\/p>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Applicable VAT<\/strong><\/h3>\n<ul style=\"font-weight: 400;\">\n<li>Swiss VAT (8.1% in 2025) is calculated on the rental amount for the usage period in Switzerland;<\/li>\n<li>The Swiss renter (or customs broker) must declare this consideration upon import;<\/li>\n<li>It may be charged at entry or at clearance (upon exit).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Note<\/strong>: If no rental price is specified, the authority may estimate a flat-rate value.<\/p>\n<p style=\"font-weight: 400;\"><strong>Regime to Choose<\/strong><\/p>\n<table style=\"font-weight: 400;\">\n<thead>\n<tr>\n<td>\n<p><strong>Criteria<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>DDAT (Temporary Admission Declaration)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>ATA Carnet<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Rented goods<\/p>\n<\/td>\n<td>\n<p>\u2705 Allowed with VAT on rental<\/p>\n<\/td>\n<td>\n<p>\u274c Not allowed: usage must be free<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Rental contract proof<\/p>\n<\/td>\n<td>\n<p>Required (with amount, duration, terms)<\/p>\n<\/td>\n<td>\n<p>N\/A<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Customs guarantee<\/p>\n<\/td>\n<td>\n<p>Yes (value + VAT)<\/p>\n<\/td>\n<td>\n<p>N\/A<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Clearance<\/p>\n<\/td>\n<td>\n<p>Form 11.87 upon exit<\/p>\n<\/td>\n<td>\n<p>N\/A (not applicable in this case)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><strong>The ATA Carnet is not authorized for rented goods<\/strong>, as the ATA Convention requires non-commercial use (excluding rentals, paid use, or processing).<\/p>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Practical Cases<\/strong><\/h3>\n<p style=\"font-weight: 400;\"><strong>Example 1: Construction Equipment<\/strong><br \/>A German company rents a drilling machine for a 3-month project in Basel.<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Regime: DDAT required<\/li>\n<li>VAT: Calculated on monthly rent<\/li>\n<li>Documents: Rental contract, machine value, duration<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Example 2: Rented Camera for Filming<\/strong><br \/>A French videographer rents a camera in Paris to shoot in Lausanne for one week.<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Regime: DDAT with VAT on rental cost<\/li>\n<li>Proof: Rental contract with dates, rate, company<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Example 3: Utility Vehicle Rental<\/strong><br \/>A foreign company temporarily uses a rented truck for deliveries in Switzerland.<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Regime: DDAT with registration at OFROU if long-term<\/li>\n<li>VAT: On rental price<\/li>\n<li><strong>Note<\/strong>: Temporary registration may be required for certain vehicles<\/li>\n<\/ul>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong><\/strong><\/h3>\n<h3 style=\"font-weight: 400;\"><strong>Documents Required for Rental DDAT<\/strong><\/h3>\n<ul style=\"font-weight: 400;\">\n<li>Signed rental contract (duration, price, terms)<\/li>\n<li>Detailed goods list (with serial numbers)<\/li>\n<li>Market value of goods<\/li>\n<li>Transport documents (e.g. CMR)<\/li>\n<li><span>Power of attorney for customs declarant if needed<\/span><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Deadlines &amp; Extensions<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>Maximum base duration: 2 years (renewable up to 5 years)<\/li>\n<li>Extension must be requested before expiry, attaching rental contract amendments or renewals<\/li>\n<li>Upon re-export, form 11.87 must be submitted for clearance<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong><\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Summary<\/strong><\/p>\n<table style=\"font-weight: 400;\">\n<thead>\n<tr>\n<td>\n<p><strong>Key Elements<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Applicable Regime<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Free temporary importation<\/p>\n<\/td>\n<td>\n<p>ATA Carnet or DDAT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Temporary importation with rental<\/p>\n<\/td>\n<td>\n<p>DDAT only<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>VAT on rental<\/p>\n<\/td>\n<td>\n<p>Yes, 8.1% in 2025<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Required documents<\/p>\n<\/td>\n<td>\n<p>Rental contract mandatory<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Risk of refusal with ATA<\/p>\n<\/td>\n<td>\n<p>High<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Temporary VAT in Switzerland applies to goods temporarily imported for consideration (e.g. rental).<br \/>\nIt is calculated on the remuneration for use in Switzerland, even if the goods are re-exported.<br \/>\nVAT becomes due either at the time of importation or upon clearance.<\/p>\n","protected":false},"author":3,"featured_media":8696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[],"tags":[51],"class_list":["post-8856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-en"],"_links":{"self":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts\/8856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/comments?post=8856"}],"version-history":[{"count":1,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts\/8856\/revisions"}],"predecessor-version":[{"id":10192,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/posts\/8856\/revisions\/10192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/media\/8696"}],"wp:attachment":[{"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/media?parent=8856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/categories?post=8856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/my-swiss-company.com\/en\/wp-json\/wp\/v2\/tags?post=8856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}