For horses from EU countries or Norway that are to remain permanently in Switzerland, the following documents are required:
Please also note the veterinary rules on the website of the Federal Food Safety and Veterinary Office FSVO.
The import tax is comprised of import duty an VAT (2,6%). The import duty is charged per animal and is as follows:
| Pure-bred breeding and other animals (tariff nos. 0101.2110 and 0101.2991) | |
|---|---|
| with tariff quota share (fixed quota tariff rate, KZA) | 120.00 CHF |
| with tariff quota share (fixed quota tariff rate, KZA) and within the scope of the preferential tariff quota no. 119 (only tariff no. 0101.2991, with documentary evidence of origin) | 0.00 CHF |
| Pure-bred breeding animals (tariff no. 0101.2190) | |
|---|---|
| without tariff quota share (out-of-quota tariff rate, AKZA) | 3834.00 CHF |
| Others (tariff nos. 0101.2995, 0101.2996, 0101.2997) | |
|---|---|
| without tariff quota share (out-of-quota tariff rate, AKZA) | |
| height at the withers exceeding 1.48 m | 3834.00 CHF |
| height at the withers exceeding 1.35 m but no more than 1.48 m | 2250.00 CHF |
| height at the withers not exceeding 1.35 m | 900.00 CHF |
Tariff quota shares (3,822 shares) are allocated according to the order of acceptance of import customs declarations (i.e. first come, first served).
The quota tranches will be released as follows:
The current status of collective quotas can be checked here.
If the first tranche is used up before the second tranche is released, imports at the quota rate can't be made until the second tranche is released on 1 October. Are both tranches used up, imports at the quota rate can be made again on 1 January in the following year.
Once you have found all the necessary information, you...
Information on temporary importation, customs declarations for temporary admission ZAVV and the ATA Carnet can be found at Temporary importation of horses.
Please also note the veterinary law importation requirements of the Federal Food Safety and Veterinary Office FSVO.
For horses that are permanently exported, an export declaration is to be requested from the Federal Office for Customs and Border Security. No further formalities are required in Switzerland and no taxes are levied.
You are advised to enquire about the customs regulations of the destination country and any transit countries prior to exportation. Information in this regard is to be obtained directly from the relevant customs administrations.
Once you have found all the necessary information, you...
Information on temporary exportation, customs declarations for temporary admission ZAVV and the ATA Carnet can be found at Temporary exportation of horses.
Expenses incurred abroad for schooling, training, dressage, covering, veterinary treatment, etc. are subject to VAT. You must declare these costs when the goods are re-imported into Switzerland. Further information is available at Value Added Tax.
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