Importing Used Machinery from the UK and Europe to Switzerland

Do I pay duty and VAT on a used machine in Switzerland?

For a purchase assessed in October 2026, separate industrial duty, classification, import VAT and any buyer-specific accounting route. A zero industrial duty rule does not remove import VAT or the controls attached to a particular machine.

Swiss import duties on industrial products in Harmonized System chapters 25–97 are zero, regardless of origin or delivery route. Your own broker must still identify the exact current tariff line and any machine-specific controls in Tares. Tares says its data are not binding.

Switzerland's standard import VAT rate is 8.1%. The import-VAT base is the consideration or market value, including all costs incurred as far as the destination. That destination is where the goods are to be carried when the import-tax debt arises.

A person in the Swiss VAT register may use the Verlagerungsverfahren, or transfer procedure, to declare import VAT in the periodic return only with ESTV authorisation. Registration alone does not establish permission, recovery or deferred payment. The buyer's accountant, ESTV and broker must settle the actual arrangement.

SECO says proof of origin is no longer required for industrial imports when it is clear at import that the goods will remain in Switzerland or be consumed there. Ask your broker whether that condition is met and what evidence is needed for the transaction, especially if onward export is possible.

Put the proposed destination on the broker's instruction together with the machine specification and invoice. That lets the broker assess classification and the VAT base against one movement. Keep any future onward-export plan visible, because it may affect the evidence requested under SECO's stated condition.

What documents should I obtain before paying a British or EU seller?

On the October 2026 position, collect the machine identity, placing history, conformity papers and usable instructions while the seller is still engaged. Match the serial number and plates to the invoice and inspection record before payment.

The Swiss Product Safety Act's definition of placing on the market includes handing over used products. Machinery may be placed on the Swiss market only when the Machinery Ordinance's Article 2 conditions are met, with the responsible economic operator meeting the Article 4a duties.

Instructions must be in the official language of the region where the product will be used. SECO says CE marking is not required in Switzerland. That does not remove the Swiss machinery conformity duties, so a missing CE mark is not permission to ignore the documentation question.

For a British purchase, a UK VAT-registered seller's export zero-rating requires the goods to leave the UK and valid export evidence within 3 months of the time of supply. The invoice, exporter and evidence terms should be agreed before collection.

On an indirect UK export, the seller may ask for a VAT deposit until it has export evidence. Agree the actual invoice, customer eligibility, evidence, deposit and refund terms before purchase. The seller decides whether the transaction meets HMRC Notice 703.

Ask the seller for one document pack tied to the serial number: invoice proposal, placing history, conformity papers, instructions and export terms. If a document belongs to another variant or language region, resolve that mismatch before treating the machine as ready to buy.

Start with the condition and seller checks in our guide to buying construction plant from Europe. Arrange a pre-purchase machinery inspection before relying on a listing's description. Keep condition evidence separate from the official conformity decision.

Can I use an imported excavator or tractor in Switzerland?

For intended use in October 2026, separate product placing, engine first-import treatment, construction-site operation and road registration. Age or earlier European work does not answer all four questions.

LRV Article 20b(2) names new machines with combustion engines in its placing rule, with EU type approval under Article 20c. BAFU must decide how the exact used machine's first Swiss import and engine history are treated. Tractor treatment needs its own answer.

LRV Article 19a(1) and (3) sets a particle-filter requirement for construction-site machinery with compression-ignition engines over 18 kW. That does not mean a filter alone settles the first-import or operating position. Give BAFU the engine plate, build year, first-market history and intended site so it can assess transitional treatment, evidence and use.

For road-going tractors, Tares entries 8701.9300 and 8701.9500 key 911 refer to test report form 13.20 A. That reference is not a complete approval or registration procedure. Ask the competent cantonal vehicle authority and your broker which code, documents, type approval, inspection and registration steps apply.

Keep the engine answer tied to the machine answer. Record the engine identifier, build year, first-market history and intended site beside the serial number. That makes it harder for a seller's statement about a different engine or use to be mistaken for the authority's response to your unit.

Use the same machine history for each request. A conformity response based on the serial number cannot be safely transferred to a different engine, build year or intended use.

Does used farm machinery need a plant-health certificate?

For plant-health planning in October 2026, start with departure country, exact code and previous agricultural or forestry use. Third-country and EU machines do not follow the same condition, so keep the two routes separate.

Listed used farm or forestry machines entering from third countries require a phytosanitary certificate. Give EPSD the exact code and use history so it can decide whether the machine is within the listed scope. Do not apply that rule to every machine that happens to be standing on a farm.

The listed third-country machines also need an official statement that they are cleaned and free of soil and plant debris. EPSD and the exporting plant-health authority must settle the precise certification wording, inspection and preparation for the actual unit.

For used farm or forestry machines from the EU, the Swiss rule requires an area found free of Ceratocystis platani, or cleaning and removal of soil and plant debris before leaving an infested area. EU departure does not mean there are no plant-health conditions.

The BLW/EPSD sheet requires notice through TRACES-NT one day before import for consignments subject to the stated plant-health control. A farm-used loader or telehandler still needs a machine-specific answer; absence of its construction code from the listed certificate codes is not a general assurance.

Send EPSD the proposed code, departure country, use history, cleaning position and shipment plan before arranging the certificate or notice. Keep its answer with the export documents so the forwarder and broker do not plan around a different scope or departure route.

For an agricultural purchase, use our guide to checking a tractor before buying it sight-unseen. Give EPSD the proposed code, contamination, complete use history and shipment details in one request.

What should my forwarder confirm before collecting the machine?

Before collection in October 2026, give the forwarder the actual machine dimensions, mass, attachments, packaging and Swiss destination. Transit and exceptional-load decisions must be based on the loaded movement, not a catalogue description.

The BLW sheet requires treatment and marking under ISPM 15 for wood packaging from third countries. Ask the forwarder to identify any timber used for blocking, bracing or packing before the machine moves.

Under the common transit procedure, the holder or its representative sends the transit data to Passar. The forwarder and Swiss or EU broker must agree the guarantee, office of destination and any EU checks for the actual journey. Do not prescribe a default route.

Import and transit applications for exceptional loads go to ASTRA. The haulier must establish permissions for the actual loaded dimensions, mass and journey, including any operating restrictions.

Do not build the purchase around an assumed carrier schedule or delivery time. Ask for the current transport plan after the customs, plant-health, transit and permit answers are aligned.

Keep the Passar transit task, ASTRA application and wood-packaging check as separate responsibilities. Name the holder or representative, haulier, broker and packaging supplier in the collection plan, then give each party the same loaded dimensions and destination.

Pre-purchase checklist

Before you commit to a machine for Switzerland, record each answer in writing:

— Give the broker the exact machine identity, stock location, intended use and destination for classification and the VAT base.

— Ask the Swiss accountant and broker who imports and whether any authorised periodic-return VAT arrangement applies.

— Put the seller's invoice, export eligibility, evidence and any VAT-deposit terms in writing before payment.

— Obtain the conformity documents, placing history and instructions in the official language of the region of use.

— Send BAFU the engine plate, build year, first-market history and intended operating site for the engine and filter answer.

— Give EPSD the code, farm or forestry history and departure country, then arrange any certificate, cleaning statement and notice.

— Ask the competent cantonal vehicle authority for the tractor's approval and registration documents before buying for road use.

— Agree transit responsibilities, exceptional-load permissions and compliant wood packaging with the forwarder and broker.

Working with a buying agent who already does this

Euro Plant Finder can source the machine, check the seller, arrange an inspection and coordinate export-side documents. Your own customs broker decides, submits and clears the Swiss import declaration. We work with that broker so the invoice, machine identity and export file reach the right people.

Sources and last check

This guide was last checked on 26 October 2026 against the official sources below. It is general guidance, not a quotation or legal advice: rates and rules change, so confirm anything that affects your machine with your clearing agent or the authority named.

— SECO: SECO (checked 23 Oct 2026)

— Tares: Tares (data 30 Sep 2026; checked 23 Oct 2026)

— BAZG: BAZG (checked 23 Oct 2026)

— BAZG: BAZG (checked 23 Oct 2026)

— Fedlex: VAT Act (MWSTG) (version 31 Mar 2025; checked 23 Oct 2026)

— BAZG: Publ. 52.01 (checked 23 Oct 2026)

— Fedlex — PrSG — SR 930.11, version 1 Sep 2023; checked 23 Oct 2026.

— Fedlex: Machinery Ordinance (version 20 Jan 2024; checked 23 Oct 2026)

— Fedlex — PrSV — SR 930.111, version 1 Jan 2026; checked 23 Oct 2026.

— SECO: SECO (checked 23 Oct 2026)

— Fedlex: OAPC (LRV) (version 1 Aug 2026; checked 23 Oct 2026)

— Fedlex — PGesV-WBF-UVEK — SR 916.201, version 1 Jan 2026; checked 23 Oct 2026.

— BLW/EPSD: BLW/EPSD sheet (edition Jan 2026; checked 23 Oct 2026)

— HMRC: Notice 703 (updated 4 Mar 2026; checked 23 Oct 2026)

— BAZG: CTP page (checked 23 Oct 2026)

— ASTRA: ASTRA (checked 23 Oct 2026)