Importinhg a car from EU: a do-it-yourself guide

From time to time someone asks how to import a car from EU. On Friday I did it for the second time and I did it all by myself, so I thought I'd be helpful to explain the procedure 'cause it's quite simple and straightforward.

1. Understanding VAT and VAT refund

We all know we have to pay VAT (+ duties) when we import goods in Switzerland and this is true for cars too. However, to be eligible for VAT refund, the price of the good must be "net + VAT". This means that you can't have a VAT refund if the seller is private person or a company bought it from a private person.

If you open autoscout, you have to look for listing like this one which clearly states that the price is "net + VAT". More often than not, there will be just the "1" apex note on the side of the price, so read it carefully. This means that the car will be invoiced to you € 22.521 'cause you're not subject to VAT in Germany.

However, forget about Stamp, Global Blue or similar 'cause VAT refund is managed directly by the seller. Using the example of the linked page, you'll have to wire transfer to the seller the full amount including VAT (€ 26.800) and he'll reimburs you German VAT (€ 4'279.-) after you've exported the car.

2. The car

Look for the car you want but mind that it has to be 12+ months old OR 6+ months old and with a mileage of more than 5.000 Km (Link) otherwise it's also subject to CO2 tax (and, believe me, you don't wanna it to be).

If the net price is not listed, it can be calculated by dividing the price including VAT by (1+VAT). So, a car listed at € 30'000.- has a net price of € 25'210.- in Germany (19% VAT –> /1.19), € 25'000.- in France (VAT 20% –> /1.20) and € 24'590 in Italy (VAT 22% –> /1.22).

But what would be the overall cost of the car? An excel file makes things a lot easier.

https://preview.redd.it/fomkz5sjhimf1.png?width=792&format=png&auto=webp&s=0382701707d2a4e24b452f8221ab1bef7203e69f

Just remember that most seller will ask you to pay the full amount, VAT included. As you prove that the car was exported, they'll reimburs VAT.

3. Extra fees

Buying the car is just half of the problem 'cause you have to bring it to Switzerland and register it.

How to bring the car into Switzerland depends on where you bought it. For example, if you buy it in Italy, the dealer can bring it to the border using dealer's plates (Targa Prova) or you need to book a towtruck or a car transporter truck; if you buy it in Germany, you can just slap temporary tags on the car and drive it to the border.

Many (but not all) dealers have trusted companies that can load the car in EU, bring it to your location and take care of import process. Obviously, they don't it for free but it's not very expensive too (see below).

In Tessin Canton car's test and registration is about CHF 600.- (plus annual road tax) so have it checked with your cantonal office.

4. Preparing for DIY Import

Let's say you managed to have the car unloaded at XX-CH border, how to declare it?

First, the documents you need:

• Invoice and/or contract of sale –> Provided by the seller
• T2 Form –> Provided by the seller
• Vehicle/vessel registration document and/or registration certificate (even if already cancelled) –> Provided by the seller
• Proof of identity (passport, identity card)
• Import customs declaration (e-dec declaration

Vehicle CoC (Certificate of Conformity) is not required for importing but just for registration (as well as proof of insurance). Have it provided by the seller or purchase a duplicate online (about 2/300.- CHF).

The only tricky thing is customs declaration which I suggest to file 1 day prior at the latest. However, e-dec web is pretty straightforward and a lot easier than filing income taxes. The first part is just about your (or your company) personal data as recipient, importer and declarant; the second part is about the vehicle.

I managed to do a perfect one by myself just following the guide linked in the program. There are just 2 things you have to pay attention to: the item custom identification number (Warennummer) and other fees and taxes (Zusatzabgaben und Gebühren). Automobiles' custom identification number is 8703.XXXX where XXXX depends on the car engine, weight, etc. (look for TARES link inside the program).

About supplementary tax, you have to click "Zusatzabgabe hinzufügen" (Ajouter la redevance supplémentaire / Aggiungere Tributi suppletivi), select 660 tax code, input as Schlüssel (Clé / Chiave) 923, as Menge (Quantité / Quantità) the "CHF net price for VAT and duty" (see image above) and Ansatz [CHF] (Taux / Aliquota) is the 4% import tax (see image above, CHF 955.16).

Don't be afraid of making a mistake: when you click to file the customs declaration, the system checks it so, if there's an error, you can correct it. Furthermore, customs agents may correct it as well when you're at the border.

5. At the border

Here the things are really simple.

The first thing you have to do is look for a border where there are both an EU and a CH office (and pay attention to opening hours). I bought the car in Germany, so I chose to go to Lustenau / Au border. I got into Austrian customs office, handed over the invoice and the T2 form, filled an Austrian form and got it stamped. It took 5 minutes.

After that, I crossed the bridge, got into CH custom office and handed over the documents mentioned above. It took less than 10 minutes to the customs officer to verify the declaration and print the VAT and Tax invoice as well as Form 13.20 A. After paying (you can do it in cash or with credit/debit card), I was let go and I could drive home my car with German export tags (mind that, at this stage the car is a Swiss car, so you can drive it on Swiss roads if you have tags and insurance and you can even drive it abroad).

The procedure is the same everywhere, so it doens't mind where you chose to do it.

If you drove the car to the border using export tags, you can use'em untill expiration. However, if you booked a towtruck to move the car, as you've cleared customs you can have it unloaded, put Swiss temporary tags on it (you need to be Swiss or have C permit) and drive it home.

6. What to do next

The last thing to do is to book car registration with cantonal authorities (can usually be done online) and send export documents to the seller so he can reimburs VAT deposit. That's it.

7. Tips

Your insurance company can give you a full coverage even before vehicle registration. You just need to provide them "Stammnummer" (N° matricule / N° di matricola) that you can find on "Form 13.20 A".

Depending on the canton, registration may take up to a month. Take this into account if you need temporary tags.

8. How much did it cost to me?

I bought the car in Regensburg, put German export tags on it and drove back to Tessin. Let alone buying the car and subsequent taxes, these are the costs:

– Flight, hotel & rental: I booked a flight to Munich (me and my wife), rented a car in Munich airport (but dropped in Regensburg) and slept in a hotel near the dealership. All in all it costed me € 600.

– 15 days export tags + insurance: € 36.40 + € 162.00 = € 198.40

– Fuel + AU highway vignette: about € 120

In total I spent about € 1'000.- but you can save a lot if you can go by car with a friend. Just remember that you have to be at the border BEFORE CH customs office closes (17/17.30).

I think that's all but if yuou have any question….