Customs declaration for temporary admission (ZAVV)

The standard procedure for temporary admission uses the customs declaration for temporary admission ZAVV. This can always be used when the temporary admission procedure is permitted. The ZAVV is a Swiss customs document and does not affect customs formalities abroad. 



In order to duly conclude the procedure with a ZAVV, you must re-import the goods into Switzerland. You can request conclusion before the ZAVV's expiry date at the customs office of import, using form no. 11.87 (PDF, 1 MB, 01.01.2022). The original counterfoil from form no. 11.73 must also be presented.

If goods remain abroad permanently, they must be declared for exportation before the expiry date.



The procedure with a ZAVV is generally restricted to two years.

Customs offices may, under certain conditions, extend the duration of the temporary admission procedure with a ZAVV by one year up to three times. Extension requests must be submitted in writing to the customs office that carried out the procedure with a ZAVV before expiry of the ZAVV.

If the goods are brought back into Switzerland after the re-importation deadline has passed, the import duties have to be paid again. Under certain conditions, however, exemption from customs duty and tax is possible with classification as so-called domestic returned goods. You must request an exemption when making the customs declaration. Information can be found at Domestic returned goods (returns).

Further information on customs declarations for temporary admission ZAVV in paragraph 4.11 of Directive 10-60 (temporary admission procedure) (PDF, 801 kB, 01.03.2023).



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