Goods may be temporarily imported (ATA Carnet, Temporary Admission) into Switzerland without paying customs duties or VAT1, then re-exported to the country from which they were imported or another territory. In order to qualify as temporary imports, goods must meet certain conditions. The main conditions are that the goods must be intended for re-export and must not undergo any changes other than normal depreciation.
The temporary admission procedure is intended for foreign goods which are used in Switzerland only for a limited period of time and which are not to be released into free circulation.
Information on the temporary importation procedure can be found at the following link (part of which is reproduced for ease of reference below):
In comparison with a permanent importation, the temporary admission procedure is often more time-consuming and involves additional costs. In many cases, permanent importation with final settlement of the applicable import duties could be less expensive and easier for you.