Temporary Admission to Switzerland: ATA vs ZAVV, Duty-Free

Equipment that travels to Switzerland for a while (professional work, measurements, trade fairs) and returns unchanged does not need permanent clearance. You use an ATA Carnet or the Swiss temporary admission declaration ZAVV, and the goods enter without import charges and come back to the EU without final clearance, provided their identity is preserved and you meet the deadline. Note: a machine sent for repair is a different regime (processing), because it changes state, as explained below.

When you need temporary admission and when you do not

Switzerland is not in the EU customs union, so every crossing is a formal clearance. If tools, measuring gear or professional equipment travel to CH and are meant to return in the same, unchanged state, you do not want to pay Swiss VAT on the full value of the equipment (and, for goods still subject to duty, the duty too). That is exactly what temporary admission is for. Typical cases:

• a service crew takes tools and professional equipment for a job at a Swiss client and brings them back,
• measuring gear, cameras, film kit or instruments travel for the length of a contract,
• portable test or demo units go to a customer showing and return,
• exhibits and stand fittings travel to an event. We cover that separately in our piece on trade fair transport to Switzerland.

If a machine goes to a Swiss manufacturer for service or repair, it is not an ATA or ZAVV case, because the goods change state. The right regime is then processing, which we describe in the next section. And if the goods stay in Switzerland for good (sale, transfer), it is not temporary admission but a standard export to Switzerland with customs procedures and final import on the CH side.

ATA or ZAVV: which mechanism to choose

Both routes reach the same goal: the kit enters and leaves without final duty. They differ in form, cost and convenience across multiple borders. A short comparison:

We break down the selection logic and the downsides of each path in the guide ATA Carnet or temporary admission. In short: the ATA Carnet suits professional equipment and long item lists, while ZAVV can be faster for a single unit on a short trip.

Service and repair in Switzerland: the processing regime

This is where a common mistake starts. A machine sent to a Swiss manufacturer for repair changes state (parts replaced, refurbishment), so as a rule it is not a temporary admission or ATA case. Those cover goods that return unchanged. Repair is a different regime, on both sides of the border:

• EU side: outward processing. You declare the machine for outward processing when it leaves the EU. On return, only the value of the repair (labour plus parts) is subject to duty and VAT, not the full value of the machine. If the equipment comes back with no change at all, returned goods relief applies instead.
• CH side: inward processing. For Swiss customs the machine enters to be worked on and re-exported, so it falls under inward processing (aktive Veredelung), not temporary admission. The Swiss workshop or a customs agency files that regime on the CH side.

Two points that are easy to trip over:

• The value of the repair. The service itself and any parts replaced in CH are accounted for on return to the EU under outward processing. That is not the same as clearing the whole machine, but the service documents (labour and parts invoice) must travel with the load.
• Serial numbers and condition. Customs can compare the goods on entry and exit. Record serial numbers, take photos, keep the parts list. Without that it is hard to prove the same machine returns and you may pay as if it were an import.

In practice: for a repair we run the machine through outward processing on the EU side and make sure the Swiss workshop places it under the right regime there. We keep ATA and ZAVV for equipment that goes to work and returns unchanged. The choice depends on whether the goods change state, how many items travel and whether transit is involved.

How clearance works step by step

1. We settle whether the equipment returns unchanged (temporary admission) or goes for repair (processing), and list the equipment with values and serial numbers.
2. We pick the procedure and declare it already at export: an ATA Carnet or ZAVV for equipment returning unchanged, outward processing for a machine going in for repair.
3. On export from the EU: an ATA Carnet replaces the declaration and the security, so at the border it is only stamped; with ZAVV or outward processing we file the relevant customs declaration. On the CH side customs place the goods under the matching procedure (temporary import against a security, or inward processing).
4. The kit works or goes to service. We watch the re-export deadline.
5. On return to the EU the goods come back without duty on their full value: unchanged equipment under returned goods relief, a repaired machine with only the repair value accounted for. The Swiss security is released.

We handle this whole chain as part of our customs clearance service, with one dedicated contact who tracks the deadlines on both sides of the border.

The costly mistakes

• Missing the return deadline. An ATA Carnet not discharged on time triggers the guarantee, and with ZAVV the deposit is forfeited. The result: you pay Swiss VAT, and any applicable duty, as for an import.
• No proof of identity. Without serial numbers and photos, customs may treat the return as a fresh import.
• Confusing service with a sale. If the machine stays in CH, that is an export, not temporary admission. The wrong procedure means corrections and penalties.
• Understating the repair parts. Components replaced in CH must be declared on return to the EU under outward processing.

The Swiss side: BAZG and digital declarations

Swiss clearance is run by the customs authority BAZG (Federal Office for Customs and Border Security). Its digital system Passar has replaced the earlier e-dec and handles goods declarations and transit. Check current requirements, forms and temporary admission rules at the source: bazg.admin.ch. Do not rely on rates you heard second-hand, as the real cost depends on the goods. Since 1 January 2024 Switzerland has unilaterally abolished customs duty on industrial products (HS chapters 25-97, with a few exceptions), so machines, electronics and most equipment now enter duty-free; the duty charged as a rule on gross weight (per 100 kg) remains mainly on agricultural and food products. Regardless of duty, Swiss import VAT applies (8.1%, reduced 2.6%), and it is usually the real cost for equipment. Under temporary admission neither duty nor VAT is collected, as long as you keep to the procedure. The removal of industrial tariffs is confirmed by BAZG.

Why hand this to a forwarder

Temporary admission looks simple on paper, but the cost of a mistake is real: an undischarged carnet or a missed deadline means Swiss VAT on the whole machine, and duty too on goods still subject to it, plus lost time. OTSL runs PL and CH routes with its own customs agencies, tells apart temporary admission (ATA or ZAVV) from a repair on a processing regime, tracks the re-export and gathers the service documents. See our Switzerland destination offer.

Taking a machine for service or professional kit to CH and want to do it without the risk of double charges? Write to us through the contact form. We will tell you which regime to use and run the clearance border to border.

Can an ATA Carnet be used for equipment sent for repair?

No, an ATA Carnet cannot be used for equipment sent for repair or processing, because the item changes its state; such shipments must be declared under a processing procedure instead.

Definitions

• ATA Carnet (Admission Temporaire/Temporary Admission): An international customs document replacing national declarations and security for temporary exports returning unchanged.
• ZAVV (Zollanmeldung für die vorübergehende Verwendung): The Swiss customs declaration used for temporary admission of goods entering Switzerland.
• Processing Procedure: A customs regime applied when equipment is sent for repair, maintenance, or alteration changing its original state.
• Temporary Admission: A procedure allowing equipment to enter a territory without import charges, subject to re-exportation.
• Preservation of Identity: Customs verification ensuring that exported and re-imported equipment is identical using serial numbers or specific traits.

The OTSL role

OTSL organises freight movements and assists with customs routines for temporary equipment carriage. Discover our services for road transport and consult our guide on Transport do Szwajcarii, odprawa i dokumenty to understand border requirements.

Sources

• ICC: ATA Carnet
• Ministry of Finance: customs procedures
• European Commission: customs union