COMMUNICATION
USE OF MOTOR VEHICLES, REGISTERED IN SWITZERLAND, BY SUBJECTS RESIDENT IN ITALY
The temporary admission procedure concerning means of transport is regulated by art. 137 and following of Regulation (EC) dated 12th October 1992 n. 2913 of the Council establishing a customs community code  and by articles 558/561 of Regulation (EC) n. 2454/93 (as modified by Regulation EC n. 993/01), providing, generally speaking, the total relief from import duties for a means of transport registered outside the customs territory of the community in the name of a person driving that vehicle and who is established outside that territory.
Articles 559, 560 and 561 of the above-mentioned Regulation (EC) 2454/93 regulate, instead those cases in which the  natural persons established in the customs territory of the EU can benefit from the total relief from import duties in case they use vehicles registered in third countries.
Hence, under the aforesaid legislation, the passage at border crossing points is allowed for persons who are residents in the EU and who drive vehicles registered in third countries (ex. Switzerland), in total relief from the payment of import duties (and as a consequence of VAT, under article  67 of the Presidential Decree dated 26 october 1972 n. 633), in the following cases:
1. Use on an occasional basis and in the event of an emergency
In this case, those who are residents within the EU territory are allowed to use vehicles registered abroad for a maximum period of five days; no legal dispute may arise with those residents as long as there are duly justified reasons proving the use of the vehicle.
 2. Rental of vehicle
The contract shall have to be signed with the foreign company having as social object the rental of vehicles for private use and produced at the customs Authority at the moment of entering the EU territory. The use of this vehicle is allowed for a maximum time-limit of eight days as of the date the contract is signed.
3. Systematic use of vehicles and other means of transport registered abroad for employment reasons
The relief from duties is granted for a two-year period against an application to be previously produced also through electronic mail, by the person concerned (Italian worker driving vehicles owned by a Swiss company), to the competent customs authority (border customs offices: Como, Varese and Tirano), in order to obtain the appropriate authorization to drive the means of transport.
Hence, if a person resident in Italy, drives a vehicle registered in third countries without having the customs authorization to do so the driver can be charged with illegal trafficking starting from the moment the vehicle enters in the EU territory, under art. 216 of the Consolidation Act (Presidential Decree 23 January 1973, n. 43), and is subject to a penalty from two to ten times the customs duties chargeable on the value of the vehicle (duties and VAT) and it may entail the confiscation of the vehicle itself.
By way of reminder, indication is given of the following customs offices to be addressed for any further information. They may be found also on the website www.agenziadogane.gov.it:
Customs office in Como, Via Regina Teodolinda, 2 22100 Como
Tel. 0039 031/264291 E-mail: dogane.como@agenziadogane.it
Customs office in Tirano, Piazza delle Stazioni, 22 23037 Tirano (So)
Tel. 0039 0342/701198 E-mail: dogane.tirano@agenziadogane.it
Customs office in Varese, Via Dalmazia, 56 21100 Varese
Tel. 0039 0332/331336 E-mail: dogane.varese@agenziadogane.it