Horses – Permanent importation

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:

  • Commercial invoice or contract of sale
  • Equine passport

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...

  • can declare the horse electronically with the appropriate application; or
  • have it declared by a customs clearance agency/freight forwarder.

Our opening hours and addresses

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.