Swiss Customs, Temporary Importation, New Directive 10-60

Swiss Customs

Temporary Importation

ATA Carnet

New Directive 10-60, with Effect Jan. 1, 2019

Inward Processing Procedure

Professional Equipment under the Istanbul Convention

Packaging

VAT

Republication

https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/temporary-importation.html

The temporary admission procedure is intended for foreign goods which are used in Switzerland only for a limited period of time and which are not to be released into free circulation.

The temporary admission procedure is one of the monitored customs procedures.

In comparison with a permanent importation, the temporary admission procedure is often more time-consuming and involves additional costs. In many cases, permanent importation with final settlement of the applicable import duties could be less expensive and easier.

Basic Requirements

In order to be entitled to use the temporary admission procedure, the following basic requirements must be met:

• The goods must be intended for reexportation.
• The goods can be identified.
• The goods will be re-exported unaltered. Only goods maintenance measures during the temporary admission are permitted. If you wish to repair or process goods, you should use the inward processing procedure. Information can be found at Processing traffic.
• You adhere to the bans, restrictions and conditions.

Further information on the basic requirements can be found in paragraph 2 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 04.12.2018). 

Value Added Tax

Value Added Tax is payable on remuneration for the temporary use of the goods. This applies to rent etc. Taxation ensues when the goods are re-exported (taxation of consideration).

ATA Carnet

https://www.ezv.admin.ch/ezv/en/home/information-companies/declaring-goods/importation-into-switzerland/temporary-importation/ata-carnet.html

The ATA Carnet is an international customs document. It is used for the temporary importation, exportation and transit of goods. The customs formalities for Switzerland and foreign countries can be completed with this customs document. When crossing the border, you do not need to request a national customs document, nor do you need to provide the customs authorities with a surety.

ATA Carnets can be obtained from chambers of commerce and industry. Security for the applicable import duties is provided to the issuing body. A Carnet is valid for one year.

The ATA Carnet can be used for multiple border crossings. The holder of the ATA Carnet always has the possibility of bringing all or only some of the goods into Switzerland or back abroad.

You can use the ATA Carnet primarily for:

• Goods that you wish to present at an official exhibition.
• Commercial samples for display purposes or taking orders (watches, jewelry, clothes, shoes etc.).
• Professional equipment under the Istanbul Convention. For this to apply, your place of residence must be abroad and you must personally bring the goods into Switzerland and use them.

In the following cases, however, you must use a Customs declaration for temporary admission ZAVV. The ATA Carnet cannot be used.

• Goods which are the object of a rental agreement with a person who is resident or domiciled in Switzerland;
• Machines and appliances:
• - for civil engineering and construction;
• - for agriculture and forestry;
• - for the professional manufacturing of other goods (e.g. industrial machinery for manufacturing jam, electronic parts, etc.);
• - for packaging goods (automated machinery for packaging of foodstuffs, bottling beverages, etc.);
• - for exploiting natural resources (drilling rigs and machinery for locating water and petrol in the ground, etc.).

Further information on the ATA Carnet can be found in paragraph 4.12 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 04.12.2018).