Import car from Switzerland to Germany: customs and VAT
Import car from Switzerland to Germany or the EU: Swiss export, 10% EU duty or zero with proof of origin, 19% import VAT, CoC and German registration.
· 6 min read
To import a car from Switzerland to Germany, the Swiss seller exports it free of Swiss VAT, the car is declared to EU customs at the border, where EU customs duty (10% for passenger cars, or zero with a valid proof of preferential origin) and 19% German import VAT are charged, and the car is then registered in Germany with the customs clearance document, the cancelled Swiss vehicle registration and a certificate of conformity or individual approval. The same rules apply to any EU country, with its own VAT rate.
Is customs duty payable on a used car imported from Switzerland into the EU?
It depends on where the car was built. Switzerland is outside the EU customs union, so every car entering the EU from Switzerland is an import. The EU's Common Customs Tariff charges 10% duty on passenger cars (heading 8703). Under the 1972 free trade agreement between the EU and Switzerland, goods that originate in the EU or Switzerland can enter duty-free if the exporter provides a valid proof of origin.
| Car | Typical duty into the EU |
|---|---|
| Built in the EU (e.g. German, Czech, Spanish plants), proof of origin from the Swiss exporter | 0% |
| Built in the EU, no valid proof of origin | 10% |
| Built outside the EU and Switzerland (e.g. Japan, Korea, USA, China) | usually 10% |
The key point: the proof of origin must be issued by the Swiss exporter before export. Swiss customs (BAZG) states that if you want preferential, duty-free import into the destination country, the Swiss exporter must provide an origin declaration or a movement certificate EUR.1 or EUR-MED. Getting it afterwards is difficult. Ask for it in the purchase contract, together with the manufacturer's evidence of where the car was built.
For cars built in third countries, other EU trade agreements (for example with Japan or Korea) only help if their own origin proof is available, which is rarely the case for a used car bought in Switzerland. Calculate with 10%.
How is import VAT charged on a Swiss car?
German import VAT (Einfuhrumsatzsteuer) of 19% is charged by customs on the customs value plus customs duty and the transport costs to the first destination in the EU. The customs value is usually the transaction price paid to the Swiss seller.
Example. A car bought for CHF 30,000 (assume €32,000 at the customs exchange rate), transport to the German border €400:
| Item | EU-built, with proof of origin | Non-EU-built |
|---|---|---|
| Customs value | €32,400 | €32,400 |
| Customs duty | €0 | €3,240 |
| Import VAT 19% | €6,156 | €6,772 |
A German dealer registered for VAT recovers the import VAT as input tax, so the real cost difference is the duty: €3,240 on a non-EU-built car.
Important for resale: a car imported from a third country cannot be sold under the German margin scheme, because § 25a UStG requires the car to have been supplied to the dealer within the EU. You deduct the import VAT and charge full 19% VAT on resale. Price the car as a VAT-qualifying car; see VAT qualifying cars.
For car dealers
Know your margin before you buy
MyCarDealer compares any car from an auction or listing with the market in your country and shows the net margin after VAT, transport and costs – and the maximum bid.
Request accessThe Swiss side: export before you import a car from Switzerland to Germany
A Swiss dealer selling a car for export does not charge the 8.1% Swiss VAT, provided the car is declared for export at a Swiss customs office for commercial goods. BAZG requires the vehicle registration document (Fahrzeugausweis, also if already cancelled), identity documents and an export declaration (e-dec). The car can leave on Swiss export plates issued by the cantonal road traffic office or on a transporter.
The Swiss 4% automobile tax paid when the car first entered Switzerland is part of the Swiss price; do not expect a refund of it on export.
Does a Swiss car need a CoC for EU registration?
Usually yes, or an individual approval. To register an imported car in Germany, the registration office needs proof that it complies with EU type-approval rules: the EU certificate of conformity (CoC), or, without it, an individual approval based on an expert report (§ 21 StVZO in Germany).
Many cars sold in Switzerland are built to the same EU type approval as German cars, so the manufacturer can issue a CoC for the VIN. Problems arise with Swiss-specific versions, very old cars and some grey imports. Before buying, ask the manufacturer or importer whether a CoC is available for that VIN. Our guides to the certificate of conformity and individual vehicle approval without CoC cover both routes.
For German registration you then need:
- the customs clearance document showing duty and import VAT paid;
- the Swiss Fahrzeugausweis (cancelled for export);
- the CoC or individual approval;
- a valid German main inspection (HU) report;
- purchase contract, insurance confirmation (eVB) and ID.
Are used cars cheaper in Switzerland than in Germany?
Sometimes, but rarely by enough. Swiss cars are often well equipped, well maintained and moderately driven, which makes them attractive. But Swiss prices already include the 4% automobile tax, and the EU side adds duty for non-EU-built cars and the cost of customs formalities.
For comparison, according to listings tracked by MyCarDealer in October 2026, the median asking price in Germany was €50,950 for a 2019–2022 Porsche Macan (82 listings) and €23,980 for a 2020–2022 VW Tiguan (555 listings). A Swiss car of the same age and spec must come in clearly below those figures, after duty, transport and agent fees, to leave a margin, especially because you will sell it with full VAT rather than under the margin scheme.
Swiss sourcing works best for:
- EU-built premium cars with full documentation and a proof of origin, where duty is zero;
- cars with rare specifications that are hard to find in Germany;
- dealers near the border who use a regular customs agent.
The opposite direction is covered in importing a car to Switzerland from Germany. MyCarDealer shows the market price and net margin for a car in your own country; you can value one for free on the homepage.
Frequently asked questions
Is customs duty payable on a used car imported from Switzerland into the EU?
The EU charges 10% duty on passenger cars, but cars originating in the EU or Switzerland enter duty-free under the EU–Switzerland free trade agreement if the Swiss exporter provides a valid proof of origin. Cars built in Japan, Korea, the USA or China usually pay 10%.
How is import VAT charged on a Swiss car?
EU customs charges import VAT at the destination country's rate (19% in Germany) on the customs value plus duty and transport costs to the first EU destination. A VAT-registered dealer deducts it as input tax, but must then sell the car with full VAT, not under the margin scheme.
Does a Swiss car need a CoC for EU registration?
Yes, or an individual approval. Many Swiss cars share the EU type approval and the manufacturer can issue a CoC for the VIN; Swiss-specific versions may need an individual approval based on an expert report.
Are used cars cheaper in Switzerland than in Germany?
Not usually by enough to cover duty, VAT handling and fees. Swiss cars are often well specified and maintained, but prices include the 4% Swiss automobile tax, and non-EU-built cars pay 10% EU duty on import.
Can I sell an imported Swiss car under the margin scheme?
No. In Germany, § 25a UStG requires the car to have been supplied to the dealer within the EU. A car imported from Switzerland is taxed with full VAT on resale, after deducting the import VAT.