Frequently asked questions about the CO₂ levy and car imports

The CO₂ levy is a government steering instrument intended to help reduce CO₂ emissions in Switzerland. If the CO₂ target values are exceeded, importers are required to pay CO₂ levies.

Passenger cars emitting more than 93.6 g/km of CO₂ and light commercial vehicles above 153.9 g/km (each per WLTP). This applies to vehicles first registered less than 6 months before import, as well as vehicles between 6 and 12 months old with less than 5'000 km.

Private and commercial car importers secure an attractive CO₂ bonus with CO2 Börse AG, with which we reward the import of particularly fuel-efficient vehicles. For repeat importers, the bonus effectively amounts to a refund.

Handling the CO₂ levy through CO2 Börse AG costs CHF 50.– per vehicle.

The full range of vehicle import services: CO₂ levy and pool management, import and export customs clearance, transport, homologation, purchase handling in Germany and currency exchange.

Since 2012 – founded with the introduction of the CO₂ levy – we have handled imports for more than 1'000 registered dealers. We do not trade in vehicles ourselves, making us a neutral, independent partner for the automotive trade.

The export declaration registers the vehicle with foreign customs for export. Only with a correct electronic export declaration do you obtain the customs export certificate – the basis for reclaiming the VAT paid abroad from the seller. On export, the EORI number is reported to the customs office. We take care of preparing it for you; it usually takes about two working days.

The EORI number is a customs number that can be created for any VAT-registered company in the export country (e.g. Germany). On export it is reported to the customs office and is a prerequisite for a correct export declaration and for the refund of foreign VAT. Without an EORI number, the export cannot be properly documented.

F-gas registration is mandatory for any company that exports a vehicle containing a refrigerant (air conditioning). It only has to be done once; the company then receives an F-gas identification number. Only with this ID and the corresponding authorisation can export from Germany be requested.

If you buy a vehicle from a dealer abroad, the price usually includes the local VAT (19 % in Germany). To reclaim it you need an export declaration and the resulting customs export certificate. VAT is often treated contractually like a deposit: if you submit the export certificate on time, the seller refunds the amount. When buying from a private individual, no VAT is included – so there is nothing to refund.

For import, the official customs exchange rate is used – a standardised authority rate, not the daily market rate. The foreign VAT is first deducted from the purchase amount; the remaining net amount is then converted into Swiss francs at the customs exchange rate. This net amount in CHF is the basis for the import calculation (4 % automobile tax and 8.1 % VAT).

For the import declaration we need the purchase contract or invoice and the COC (EC certificate of conformity). Depending on the case, a certificate of origin or an EUR.1 form is added, which proves the vehicle was produced within Europe and is relevant for duty-free import. The COC is a manufacturer's document, issued only for vehicles produced for the EU market.

Preparing the import declaration usually takes two working days. If it needs to be faster, we offer an express service on request.

When importing a vehicle bought abroad, the Swiss border charges 4 % automobile tax and 8.1 % VAT. The basis of assessment is the net purchase amount in CHF – i.e. the purchase price after deducting the foreign VAT and converting at the customs exchange rate. First 4 % automobile tax is added, then 8.1 % VAT.

Customs costs are calculated step by step: the foreign VAT is deducted from the gross purchase price in euros (incl. foreign VAT). The net amount is converted into CHF at the customs exchange rate. First 4 % automobile tax and then 8.1 % Swiss VAT are added – giving the vehicle value incl. VAT after customs clearance. The CO₂ levy is added separately and can be calculated with our CO₂ calculator.

The transport power of attorney is a document we send you for signature after order confirmation. It is necessary because, without it, the vehicle may not be collected from the seller.

Yes. Transports are insured against all risks from the moment the order is placed until delivery. However, the customs plate does not cover damage to the newly purchased vehicle itself – we therefore recommend taking out a separate car-import insurance.

With enclosed transport, vehicles are carried in a closed truck and insured against all risks – protected from the weather and road debris. Costs depend on the distance and can be calculated quickly and without obligation.