If you are moving from abroad, you will need to arrange for your personal effects to go through customs.
You can find information on the customs website below.
If you click on the “Service” tab at the bottom of the page, you will find form 18.44 to complete, as well as a sample list of effects being moved.
You will note that form 18.44 states that EU citizens do not need to present a certificate of residence (point 2b), but customs often invoke point 9 of the form and provisionally charge VAT on the estimated value of the goods being moved. This tax can be reclaimed on presentation of the residence permit.
Special provision for students:
Students can import their furniture, personal possessions and school equipment duty-free, even if they are not transferring their residence to Switzerland.
Regarding students’ vehicles: Vehicles may not enter Switzerland without formalities. You must apply to Swiss customs for a 15.30 customs permit for the vehicle at the border. We advise you to contact the cantonal vehicle service to find out whether you also need Swiss license plates for the vehicle. Texts taken from the website of the Federal Office for Customs and Border Protection (FOCBS)