Based on the Vienna Convention on Diplomatic Relations of 18 April 1961 (SR 0 .191.01) and the Vienna Convention on Consular Relations of 24 April 1963 (SR 0.191.02) as well as the Swiss customs law, exemption from customs duties and VAT is granted on the importation of all goods that :
- are intended for the official use of embassies, consulates, international organisations and missions
- or are intended for the personal use of members of representations and organisations who have diplomatic status.
On account of their status, diplomats enjoy the privilege of running vehicles imported free of duties and taxes and also tax-free fuel. The scope of the privileges depends on the reciprocal rights granted by the sending state.
Procedure
The tax-free assessment is always made using form 14.60 and must be carried out
- at a customs office that is also an authorisation office (e.g. customs office Zoll Mittelland in Bern or a competent office in Geneva)
or
- at another customs office that is open to commercial goods traffic, on presentation of a form 14.60 that has been certified in advance by the authorisation office.
For goods that are imported via normal channels and only sold to a diplomat after importation, no refund of duties is possible. However, diplomats can be exempted from VAT for goods and services purchased. The Federal Tax Administration (FTA) Main Division Value Added Tax can provide information in this regard.
