How to buy a car in Switzerland and bring it to Romania: customs, VAT and RAR

Yes, a private individual resident in Romania can buy a used car from Switzerland and import it for personal use, but Switzerland is a third country. The safe decision is made before the deposit: obtain written confirmation from RAR of the activity and documents for the VIN, arrange Swiss export and choose with the customs declarant either release for free circulation at the first point of entry into the EU or documented T1 transit to Romania. Without these answers, the advertised price is not an import budget. 1 2 3

Before any money: the car, seller and documents

Compare the car's physical VIN with the Swiss registration certificate, the contract or invoice, and the technical documentation. Identify the seller, their right to transfer the car and the ownership chain; request the originals, service and inspection history and, where financing or an interest in the vehicle exists, proof of settlement or release. A registration certificate, including a cancelled one, helps identify the car and export it, but does not by itself prove the right to sell. An unresolved discrepancy concerning the VIN, ownership or financing stops the purchase. 4 5 6

Keep registers, inspection and authorities separate. Documents and databases show only what has been recorded; a physical inspection describes the accessible condition on the day of inspection; RAR, customs, the local tax authority and SPCRPCIV determine their own requirements. Check cold starting, diagnostics, the accessible underside, corrosion, repairs, alignment, lights and configuration, and evidence relating to emissions, tyres and brakes. Record modifications and inaccessible points; Swiss origin proves neither quality nor a defect. 7 8 2

RAR Auto-Pass can supplement the file, not foreign history. It shows only data held in the RAR register: it costs 42 lei where data exist, is valid for 60 days, and where there are no data it issues a free negative document. The negative document does not mean the Swiss history is clean or complete. The legal obligation to provide it concerns vehicles registered, recorded or placed on the market in Romania and does not automatically transfer to the Swiss seller on the first direct import. 9 10

Export from Switzerland and transport to Romania

Before collection, appoint the declarant, choose a Swiss customs office competent for commercial goods, and check its opening hours and procedure. For permanent export, the export declaration must be prepared and the required documents presented, including the registration even if cancelled, identity and any proof of origin. The contract and cancellation of registration do not complete Swiss customs export. 4

Export plates are cantonal. The Zurich example requires originals and may require a defective vehicle to be presented; the plates are valid until the end of the month, for a maximum of 35 days, without extension or repetition. Do not apply the Zurich rule to another canton. Confirm with the competent canton the documents, dated insurance and external territorial cover for the driver and route. Issuing the plates does not guarantee their recognition in every state crossed. 5 12

If you drive it, check for each state the validity of export or registration, roadworthiness inspection and insurance on the actual dates. If any link is not confirmed, use carriage on a vehicle transporter. These are alternative options: the budget includes only the chosen transport, not both. Romania's 90-day limit from entry into Romania for a resident's vehicle with foreign plates applies only while the documents and insurance remain valid and does not extend a plate, inspection or policy that expires earlier; nor does it validate international transit. 13 12

EU customs, preferential origin and import VAT

Write down the customs route before departure. At the first EU border, the car is either released for free circulation there or placed under T1/common transit to a customs office of destination in Romania. Transit suspends import obligations until destination; simply continuing the journey does not discharge it. Keep the evidence of entry, guarantee, MRN and discharge of transit supplied by the declarant. 3 14

Customs duty and import VAT are determined for the specific file unless there is a valid preference or exemption. Buying in Switzerland, Swiss registration and a CoC do not prove preferential origin. If you claim a preference, obtain the correct proof from the exporter before export and let the import customs authority check its type, issuer and validity. Without the VIN, classification, origin and accepted proof, no duty rate or total can be stated. 15 4

If release for free circulation takes place in Romania, the current standard import VAT rate is 21%, unless a documented exception applies. The basis is not only the price: it starts with the customs value and includes applicable duties and relevant incidental costs not already included, such as transport and insurance. If release for free circulation is granted in Austria or Germany, the assessment of that jurisdiction applies, not Romanian VAT introduced by assumption. 16 17 3

RAR: VIN confirmation before irreversible payment

A car last registered in Switzerland does not automatically fall within the RAR route for a CIV directly linked to the last registration in an EU state. Send RAR the VIN, Swiss registration certificate, CoC if available, specification and list of modifications, and request in writing the activity and documents for that vehicle. If individual approval is required, the route requires a valid VIN, construction compliance with RNTR 7 and passing the RNTR 1 technical check; RAR may require applicable approval certificates or test reports. A CoC is not a universal shortcut. 2 11 18

Nor is the Swiss MFK automatically transcribed as Romanian ITP: the document listed by RAR for transcription is the original ITP certificate issued in an EU state. Use the MFK as an indication of history and condition and ask RAR which inspection it requires for the VIN. Authenticity certification checks identification elements and the authenticity of the previous document; the certificate serves one registration only and for a maximum of 60 days. It does not guarantee condition, ownership, absence of financing or complete history. 11 2 7

After CIV: local tax, RCA and registration

Before signing, clarify with the local tax authority at your home address Article 159(5²), applicable from 25 February 2026. The text requires the buyer of a means of transport to have a certificate concerning obligations to the local budget, replaceable by electronic verification, and paragraph (6) links nullity to breach of paragraphs (5) and (5²). However, the official texts do not expressly explain the territorial scope or mechanics of a direct contract with a foreign seller. Therefore, obtain instructions from the local authority for your case; do not assume the Swiss contract's validity, nullity or exemption. 19 20 6

After RAR issues the CIV, declare the vehicle acquired abroad to the local tax authority within 30 days from the date of the CIV, not the contract. For registration, the title document must appear in the local tax records. Submit the file to the SPCRPCIV competent for your home address and include, as applicable, identity, CIV, valid RCA in the required name, valid ITP and authenticity documents, proof of fees, and the original foreign documents and plates; some checks may be electronic. Keep customs documents separately. The ANAF certificate and D301 for an intra-Community acquisition are not shortcuts for an import from Switzerland. 21 22 23

Romanian provisional authorisation is issued to the owner, requires valid RCA and permits driving only in Romania. The normal period is a maximum of 90 days, including accumulated shorter periods; where the foreign registration documents of a vehicle previously registered in another state are missing, the special route is for a maximum of five days. 22

Checklist before you consider the import complete

Frequently asked questions

Is customs duty automatically zero for a car bought in Switzerland?

No. The place of purchase, Swiss registration and a CoC do not prove preferential origin. The rate depends on classification, origin and accepted proof; without the VIN file there is no certain percentage or total. 15, 14

Where do I pay import VAT and when do I use 21%?

For release for free circulation in Romania, the standard rate is 21%, absent an exception, on the full customs basis. Release for free circulation in another state moves the assessment there; T1 to Romania must be correctly discharged. 16, 17, 3

Do the 6-month and 6,000 km thresholds, D301 and the ANAF certificate apply to an import from Switzerland?

No. Intra-Community, the interval is measured from first registration to delivery: the vehicle is new at no more than six months OR no more than 6,000 km and used only at more than six months AND more than 6,000 km. For Switzerland, D301 and the intra-Community ANAF certificate do not replace customs and import VAT. 23, 14

Do CoC and MFK guarantee CIV and ITP in Romania?

No. RAR classifies the VIN and may require individual approval or tests. A CoC does not prove admission or customs origin, and MFK is not an EU ITP automatically transcribed. 2, 11, 15

Do I need the buyer's tax clearance certificate before the Swiss contract?

From 25 February 2026, Article 159(5²) requires the local certificate or electronic verification, while paragraph (6) provides for nullity for breach of paragraphs (5) and (5²). The text does not expressly explain the foreign contract: confirm the local process before signing. 19, 20, 6

When does the 30-day period for the local tax declaration start?

From issue of the CIV by RAR, not from the contract. The title document is then recorded in the local tax records for registration. 21, 6

Can I return from Switzerland on Romanian provisional plates?

No. The authorisation permits driving only in Romania. The normal cumulative duration is a maximum of 90 days; without the foreign documents there is a route of at most five days. RCA is compulsory. 22

Does an RAR Auto-Pass with no data prove the car has had no problems?

No. The free negative document shows only that the RAR register has no data. It does not cover Swiss history and does not replace documents or inspection. 9, 10

Is a CarAudit inspection in Switzerland available at the standard public price?

CarAudit publishes 239 EUR including VAT and travel, a report within no more than 48 hours of the inspection, excluding weekends and public holidays, and battery diagnostics at +179 EUR; for Switzerland, which is not listed, confirm availability, price, timeframe and scope through contact. The inspection covers up to 270 points, depending on access, a lift and the lawful conditions for a test drive, without dismantling; it does not cover faults arising later. The certificate does not constitute a guarantee within the meaning of the Civil Code and does not promise complete history, every test for every VIN, transport or customs, RAR, tax or registration formalities. 28, 29, 24, 8

Send the advert and locality in Switzerland through the contact channel and request confirmation of availability, price, timeframe and scope. Contact does not promise transport, customs, RAR or registration. 24

Sources

1. RAR — CIV for used vehicles last registered in the EU
2. RAR — individual vehicle approval
3. European Commission — customs transit
4. Swiss FOCBS — exporting a vehicle from Switzerland
5. Canton Zürich — obtaining export plates
6. Bucharest Prefecture — vehicle-registration guidance
7. RAR — authenticity certification
8. CarAudit Romania — what we inspect
9. RAR Auto-Pass — official service information
10. Law No. 142/2023 — RAR Auto-Pass
11. RAR — documents for DOIIT activities
12. Your Europe — Buying or leasing a car abroad
13. Emergency Ordinance No. 195/2002 — Article 82(4)
14. Your Europe — VAT when buying or selling a car abroad
15. European Commission — proof of origin
16. ANAF — VAT rates
17. European Commission — VAT taxable amount on importation
18. RNTR 7 — authenticity and individual approval
19. Romanian Tax Procedure Code, consolidated text — Article 159
20. Emergency Ordinance No. 7 of 24 February 2026
21. Law No. 296/2020 — amendment to Article 471(3)
22. MAI Order No. 181/2024 — registration and provisional circulation
23. ANAF Order No. 1611/2022
24. CarAudit Romania — contact
25. MAI service hub — vehicle registration
26. MAI Order No. 55/2025 — registration-plate tariffs
27. Buzău Prefecture — fee notice dated 2 September 2026
28. CarAudit Romania — home and order section
29. CarAudit Romania — frequently asked questions