Hello,

I consider buying a used car from an EU country to import back into Switzerland (buying form my brother at a really low price). What is the price taken into account for VAT and customs tax calculation ? Is the price of an equivalent new car ? Or the price of the car on the used-car market ? Or the price at which I got the car myself ? Or the price of a new car minus a deduction based on the age of the vehicle ?

Thanks for your answers !