If it is intended for a horse to remain permanently in Switzerland, an import customs declaration must be made. Moreover, the following documents have to be presented:
The import tax is comprised of import duty and VAT (2.6 % on the value including customs duty). 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).
Information on temporary importation into Switzerland can be found at: Horses - Temporary importation.
Further information can be found on the website of the Federal Food Safety and Veterinary Office FSVO.
Once you have found all the necessary information, you...
Please note the customs office opening hours for the declaration (assessment) of merchandise. Declarations can be made from Monday to Friday during clearance hours; some customs offices are also open on Saturday mornings.
The detailed opening hours are available in the list of customs offices.
