The customs temporary admission procedure applies to goods that are not imported definitely but are used only temporarily and are then re-exported without having been changed. In most cases, there are no definitive import duties for temporary imports because they are only due for foreign goods remaining in Swiss customs territory and being released for free circulation.
In principle, almost all types of goods can be declared using the temporary admission procedure. However, changes to the goods are prohibited. The most significant categories involved in temporary admission are: professional equipment, goods for use at exhibitions and fairs and special types of reusable transportation containers.
If a good is imported for temporary use, customs offices require a guarantee (deposit) equivalent to the import taxes, which normally would have been imposed on release for free circulation. In the case of a full and punctual re-exportation of the goods, the deposit will be returned. If the goods or part of them remain in Switzerland, definitive customs duty will become due.
