Once all the formalities have been completed in your country of residence, you will need to declare your goods to the Swiss authorities. You will need to fill out a customs clearance form, which is available from a Swiss customs office.

Customs tax and duty
All the works that have been in your possession for more than six months are exempt from customs duty.

The situation is different if you have acquired your goods less than six months to the day before you settle on Swiss territory, i.e. before the official date certified by the Swiss immigration authorities. You will be required to pay VAT (at 7.6% as of 1 January 2001) on the value of the works. It is best to provide an invoice or an appraisal to calculate the amount owing. If, in fact, you are unable to provide such documents, the customs agency will call upon the services of an expert - at your cost.

Works imported by the artist
Works imported by the artist are always exempt from all taxes, as long as they are the artist's property. Artists can also commission someone to import their works, by attesting that they are still the owner.

Proposed exportation
In other respects, if you wish to export your works of art out of Switzerland for an exhibition, for example, you will not pay any tax. But be sure to declare what you are exporting: you can import the goods back duty-free, which is not the case if you neglect to declare them. Your goods will be considered Swiss merchandise on the way back.

Facilities for export
In all your procedures, whether in your country of residence or in Switzerland, it is possible to authorize the person of your choice, e.g. a transporter, to take care of the formalities for you.