Moving to Switzerland: customs and household goods
Switzerland is outside the EU, so the load is declared both out of Sweden and into Switzerland. Your household goods become duty free if you have moved your residence there and used the goods for at least six months. Clearance takes place on weekdays, at offices for commercial goods.
Two declarations, one on each side
Out of Sweden you submit an export declaration. Into Switzerland you submit form 18.44 for removal goods, in German Übersiedlungsgut.
Out of Sweden. Swedish Customs (Tullverket) require your household goods to be declared for export when you move to a country outside the EU. The declaration is made with commodity code 9905 00 00 for personal property, and you attach a list on which vehicles, TV, computer, fridge and other capital goods are listed separately. You can do it yourself at the border or let the removal company or a freight forwarder do it.
Into Switzerland. Form 18.44 is submitted in two copies with original signatures, together with a list of the goods. The list may be on plain paper and group the goods together, for example "30 boxes of books", but furniture, valuables and alcohol must be listed separately. Anything that does not meet the conditions is listed separately with its value. Also bring your passport or identity card, the registration document for the car and proof of your housing.
When removal goods become duty free
- Residence moved to Switzerland
- The most important condition. Goods sent before you have moved are liable to duty.
- Used for at least six months
- The goods must have been used by you for at least six months. You do not need to own them, and the transport time counts.
- Continued personal use
- The goods must continue to be used by you in Switzerland.
- Within two years
- All removal goods must be brought in no later than two years after the move, even if they arrive in several consignments.
Conditions for duty free Übersiedlungsgut
The relief covers both duty and Swiss VAT. What matters is use, not ownership: rented or borrowed goods are also covered, as long as you have used them for six months.
What does not become duty free
- New goods
- Liable to duty, as are goods you have used for less than six months. They are declared with their value.
- Alcohol above the allowance
- Per household: 200 litres up to 25 per cent and 12 litres above 25 per cent. The rest is liable to duty.
- Tobacco above the allowance
- Per household: 1,000 cigarettes, 200 cigars or 1 kg of smoking tobacco.
- Goods requiring permits
- Weapons, animals and goods covered by CITES follow their own rules even when they are removal goods.
Liable to duty or restricted
Removal goods are cleared in the lorry lane, at offices that handle commercial goods and during their opening hours.
At the border
You drive in the lane for commercial goods, that is the lorry lane, and clearance takes place on weekdays during the office's opening hours for commercial goods. Some large offices are also open on Saturday mornings. No advance notice is required, but the offices at Mendrisiotto, Vedeggio and Chiasso-Strada will review your file in advance if you send it at least two working days beforehand.
The car
The car follows the same conditions as other removal goods, that is at least six months of use before the move. If it is cleared duty free as removal goods, you also avoid the Swiss automobile tax, which is otherwise 4 per cent. It must be declared at its first border crossing, and the Swiss customs authority (BAZG) then issues Prüfungsbericht 13.20 A, which you need when the car is registered with the cantonal road traffic office (Strassenverkehrsamt). Swiss plates must be fitted no later than one year after the move.
If you have used the car for less than six months, it can be driven without customs clearance for no more than two years under a special permit. After that it must be cleared through customs or taken out of the country. On the Swedish side, the car must be deregistered with the Swedish Transport Agency (Transportstyrelsen).
Read on
Is your company exporting goods to Switzerland? That is covered on our page about exporting to Switzerland.
Moving to another country outside the EU? Read about moving from Sweden.
The car must be deregistered on the Swedish side. How that works is covered on our page about exporting a car.
Common questions
Do I need to attach a residence permit?
Not if you are a citizen of an EU or EFTA country. Form 18.44 expressly exempts them. Proof of housing, bought or rented, must however be attached, and customs may ask for an employment contract or proof that you have moved out.
Can the removal company declare for me?
Yes. You sign form 18.44 and hand it with the attachments to the removal company, which submits them to the customs office. The form must bear both your signature and the declarant's.
What happens if a document is missing at the border?
The load can be cleared provisionally against a deposit. The documents must then be submitted within six months, and the deposit is refunded less a fee.
Can I move in several stages?
Yes. Anything that will come later is declared on a separate list at the first entry, and all consignments must be in within two years of the move.
I am Swiss and moving home. Does the same apply?
If you have kept your Swiss residence but lived abroad for at least one continuous year, you are treated the same as someone moving in. If you have given up your residence, the ordinary rule for people moving in applies, and it sets no citizenship requirement.
