Swiss customs regulations

Inheritance Goods

They are admitted free of duty provided they are used and their deceased owner had his/her last residence abroad. The legal heirs must have their residence in Switzerland.

In order to obtain duty free, the declaration ("Déclaration personnelle d'effets de succession" form. 18.46) must be filled in and presented to the local Swiss Customs Direction before importation, together with the required documents listed on the declaration.

Used household goods given by a living person to an heir as inheritance advancement ("Avance d'Hoirie") are considered as inheritance goods.

You will find additional information at the following web site: www.zoll.admin.ch
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