Reviewed 9 October 2026. Scope: permanent passenger-car imports from China. Commercial distribution, personal imports and special relief must be assessed under their own rules.
Switzerland has abolished industrial customs tariffs, but a permanently imported passenger EV still faces automobile tax, import VAT and road-approval requirements. A Chinese-market car requires a documented Swiss registration route; customs release and a familiar brand name do not provide that approval.
Background: confirm a Swiss technical route before purchase
Identify the exact factory grade, VIN, battery, seats, mass, production date and overseas registration history. Ask the receiving canton’s road-traffic office or a qualified technical partner to review the available evidence. A Swiss-market vehicle with a similar name may have a different approved specification.
Separate permanent commercial import, direct personal purchase, relocation goods and temporary use. This guide concerns an ordinary permanent purchase from China. Any special relief must have its own eligibility and documentary assessment; it should not be added to a standard retail order merely because the buyer is moving or travelling.
Agree who obtains manufacturer records, arranges technical work and responds to inspection questions. Make the chosen specification and document package contractual conditions. An allocated vehicle should not be replaced with a different powertrain or equipment variant without another review.
Industrial duty abolition does not remove the 4% automobile tax
Swiss Customs confirms the abolition of industrial tariffs under tariff chapters 25–97 from 1 January 2024. That includes the industrial tariff regime relevant to passenger-car classification, but it does not abolish separate automobile tax or import VAT.
The Federal Council removed the electric-vehicle automobile-tax exemption from 1 January 2024. Ordinary imported passenger EVs are therefore subject to the normal 4% automobile-tax rate. Customs’ permanent-import guide confirms that rate for passenger cars and certain light commercial vehicles.
Request the actual Tares classification and assessment for the vehicle. Do not describe a Chinese BEV as completely tax-free because industrial customs duty is zero. Also distinguish the Swiss assessment from an EU import assessment if the vehicle travels through a European Union port.
Ask the agent to document any exceptional relief claimed and its legal basis. A commercial offer should show the normal assessment alongside any genuinely available concession, with the eligible person and required evidence identified.
Import VAT is 8.1%, with a broader assessment base
Customs’ current vehicle-import guide gives an 8.1% import-VAT rate. The VAT base includes the relevant vehicle consideration, costs to the Swiss destination and import charges, including automobile tax and fees. An invoice discount alone does not settle every valuation question.
Require an itemised calculation showing purchase value, freight, insurance, destination costs, automobile-tax base and amount, VAT base and amount, and service charges. Do not simply add 4% and 8.1% to the factory price: the two taxes use their applicable bases, and the VAT calculation includes relevant import charges.
Have the agent identify the customs exchange-rate basis and treatment of any trade-in, gift or previously owned vehicle. An ordinary purchase, a gift and a relocation file should not share an assumed transaction value without assessment.
Budget local delivery, conformity work, inspection, registration, insurance and service support separately. Compare an overseas purchase with a Swiss registered offer at the same completion stage so that one quotation does not conceal compliance costs.
Customs evidence, Form 13.20A and transit
The permanent-import guide requires declaration to a customs office competent for commercial goods and supporting purchase, vehicle and identity records. Customs supplies Form 13.20A as clearance evidence for cantonal road registration. Its published issue charge is CHF 20.
Assign declaration and document review to the receiving agent before the shipment departs. Maintain one VIN file containing invoice, contract, factory records, ownership or prior-registration evidence, transport documents, customs assessment and clearance evidence.
If the car enters through an EU port, establish the intended customs procedure before arrival. Ask whether it remains under transit until Swiss clearance or is first released in the EU. Those are different tax and documentary routes; the quotation should identify the responsible declarant and destination customs office.
Do not treat Form 13.20A as a completed technical approval. Use it in the cantonal registration process together with the applicable technical and insurance evidence. Arrange lawful local transport while inspections and registration remain outstanding.
CoC, eCoC and the cantonal inspection route
Zurich’s current official guidance recommends checking overseas documents before import. It explains that CoC evidence is available for vehicles with EC type approval, but a CoC does not guarantee compliance with all current Swiss requirements.
Its current procedure includes checking VIN-specific electronic CoC availability through the ASTRA vehicle-import portal and obtaining the resulting confirmation. Direct imports for personal use remain subject to the relevant individual inspection. Consult the receiving canton for its actual submission and appointment requirements.
The same guidance specifically flags Chinese vehicles without EU whole-vehicle approval for electrical-safety and electromagnetic-compatibility evidence. Ask the technical partner to identify the exact accepted proof. A generic export certificate, a charger certificate or a document for a different variant is not equivalent evidence for the car.
Record the applicable lighting, glazing, tyre, manufacturer-plate and identification checks in the technical assessment. Have the partner specify required tests and modifications, expected cost and the documents needed to demonstrate completion. Do not assume a retrofit eliminates the need for supporting evidence.
CO2 administration and registration are separate from border taxes
ASTRA states that vehicles subject to CO2 enforcement require notification for registration and that data entry has been digital since January 2024. The Customs guide also distinguishes the later energy-authority CO2 process from border assessment.
A zero-emission powertrain and an administrative certification requirement answer different questions. Have the Swiss partner determine whether the exact vehicle needs an ASTRA record or confirmation, rather than skipping the process because a BEV has no tailpipe CO2.
Confirm cantonal inspection, Swiss insurance, registration and plates after customs clearance. Budget applicable ownership charges under the receiving canton’s rules. Keep the first-registration history, mileage and import date available because the treatment of previously used vehicles can depend on these records.
Continue planning your China EV import
Return to the country import-guide directory to keep the destination rules beside your vehicle shortlist. For a Switzerland enquiry, compare available model families and record the exact factory steering layout, powertrain, charging interface and approval evidence before choosing a grade.
Comparing destinations? Read the separate guides for Ireland, Spain. Their tax and registration rules apply to those markets and must not be carried over to Switzerland.
Use our China import service overview to define who handles sourcing and documents, and the EV charging checks to prepare the operating specification. Send that specification with the destination and quantity in your enquiry.
Charging support and a useful sourcing request
Verify the actual AC/DC inlets and protocol against the intended Swiss charging equipment. Obtain a recorded charging check and battery identification. For used stock, add a diagnostic and condition review while keeping technical approval as a separate assessment.
Identify local service, diagnostics, parts and warranty responsibility. Check connectivity and regional account limitations before attributing value to connected functions. Assess winter use and charging windows against the intended routes instead of relying solely on a Chinese laboratory range figure.
Request a Switzerland EV sourcing quotation →. Send the model, grade, quantity, receiving canton and technical partner’s evidence list. Auto From China can coordinate stock selection, pre-shipment inspection and an itemised transport scope matched to the import plan.
Official references
- Swiss Customs: permanent vehicle import, 4% automobile tax, 8.1% VAT and Form 13.20A
- Swiss Customs: industrial tariff abolition and remaining formalities
- Federal Council: end of the EV automobile-tax exemption from 2024
- Canton Zurich: current eCoC, inspection and electrical-safety evidence
- ASTRA: digital import data and CO2 enforcement administration
Apply the legislation and tariff measure effective on the declaration or registration date, as relevant. The review date records our source check; older procedural manuals remain identified as such.