Ordinance of 20 November 1996 on the Taxation of Motor Vehicles (Motor Vehicle Tax Ordinance) - Exemptions (ASTV)

The importation is exempt from tax: a. of motor vehicles admitted duty-free: 1. as moving effects, bridal trousseaux, or inheritance effects, 2. as motor vehicles for the disabled, 3. as war material of the Confederation, 4. within the framework of diplomatic and consular relations; b. of motor carts as defined in Art. 11, para. 2, letter g, of the Ordinance of 19 June 1995 concerning the technical requirements for road vehicles; c. of motor vehicles subject to the heavy vehicle traffic levy; d. ... e. of motor vehicles temporarily exported after customs clearance; f. of motor vehicles in free circulation, exported then reimported in the same condition, provided they were not exempt from tax due to export, or that the tax was not refunded upon export.

If, at the time of importation, the motor vehicle is subject to provisional taxation or placed under the regime of customs warehousing or temporary admission, or if it is stored in a customs-free zone (Art. 39, 50 et seq., 58 or 62 et seq. of the Customs Act of 18 March 2005, CA), the obligation to pay the tax amount is suspended. The tax authority may require that the tax amount is guaranteed.

Exempt from tax in the case of manufacturing in Switzerland are: a. the delivery or self-use of motor vehicles referred to in para. 1, letter a, numbers 2 to 4, letter b, and c; b. the delivery of motor vehicles for which it is proven that they will be transported or dispatched directly abroad; the provision of motor vehicles for use or enjoyment purposes, for which it is proven that they will be transported or dispatched directly abroad, is not exempt from tax.

There is direct export within the meaning of para. 3, letter b, when the motor vehicle is transported or dispatched abroad either by the taxpayer themselves or by the purchaser, without the latter having used the motor vehicle on Swiss territory beforehand or having transferred it to a third party on Swiss territory under a contract resulting in a delivery. The motor vehicle may, before export, have been processed by agents of the purchaser.

When the tax has been determined based on the consideration and this consideration changes within the space of a year, the resulting tax difference will be claimed if the tax was set too low or will be refunded if the tax was set too high.

The following are considered manufacture: a. the assembly of motor vehicles from parts or components; b. the bodywork of chassis; c. the conversion of vehicles not subject to tax into motor vehicles subject to tax.

The person liable for the tax must submit the tax declaration to the tax authority no later than the working day following the day on which the tax liability arose.

The tax declaration must be made in writing using the official form. The person liable for the tax must complete this form in full and affix their legally valid signature.

Exceptions arising from agreements referred to in Art. 14, para. 3, of the law are reserved.

The payment deadline is 30 days.

The person who transports or arranges for the transport of untaxed motor vehicles into the Swiss customs enclave is subject to taxation.

The taxable person must submit the tax declaration on the official form to the tax authority no later than the working day following the day of importation.

The tax liability arises: a. at the moment when the tax authority determines the amount of the tax based on the tax declaration; b. at the moment when the motor vehicle is brought into the Swiss customs enclave if the tax declaration has been omitted, or if this moment cannot be determined, at the moment the omission is discovered.

The tax authority sends a tax assessment decision to the taxable person.

Upon receipt of the tax assessment decision, the taxable person must pay the tax to the tax authority within 30 days.

The provisions concerning tax exemption referred to in Art. 1, paras. 1 and 2, apply by analogy.

When untaxed and unimposed motor vehicles are transferred between the Swiss customs enclave and the Swiss customs territory, the tax obligation arises simultaneously with the customs debt (Art. 69 Customs Act).

The debtor of the customs debt is liable for the tax (Art. 70 Customs Act).

The assessment and payment of the tax are governed by customs legislation.

The provisions regarding tax exemption referred to in Art. 1, para. 1 and 2, are applicable by analogy.

The collection of taxes is governed by the annex of the ordinance of August 22, 1984, on taxes of the customs administration (tax tariff).

Motor vehicles for which customs duties were paid before January 1, 1997, and have not been subsequently refunded, are considered as taxed under the meaning of this ordinance.

In the case of manufacture in Switzerland, the delivery or in-house use of motor vehicles is exempt from tax if it is proven that chassis referred to in Art. 2, para. 2, of the law were used and cleared through customs before January 1, 1997.

The value of chassis (without cabin), bodies (including the cabin), and engines used, which are proven to have been cleared through customs before January 1, 1997, may be deducted from the calculation base referred to in Art. 30 of the law.

This ordinance shall enter into force on January 1, 1997.