Customs clearance of a car between Italy and Switzerland requires: 1) Purchase invoice/contract with vehicle value; 2) Original vehicle registration document; 3) European Certificate of Conformity (COC) from the manufacturer, needed for Swiss registration; 4) Form 13.20A (customs inspection report) issued at the Swiss customs office; 5) Automobile tax: 4% of vehicle value for passenger cars; 6) Customs duty — zero for EU/EFTA origin vehicles with EUR.1 or invoice declaration; without preferential origin proof, approx. CHF 12–15 per 100 kg empty weight; 7) Import VAT: 8.1% on (value + duty + auto tax + transport to border); 8) Cantonal registration tax (varies). For used cars from Italy: verify PRA cancellation and definitive export. For relocations: possible duty and auto tax exemption as household effects if the owner is transferring residence to Switzerland.