We collect various taxes and levies at the border and domestically (e.g. on production).
An overview of domestic levies is provided below:
We collect various taxes and levies at the border and domestically (e.g. on production).
An overview of domestic levies is provided below:
Importation: Importers pay tobacco duty on tobacco products and substitutes they import into Switzerland.
Manufacturers also have to pay tobacco duty on tobacco products and substitutes produced in Switzerland.
Cannabis products, which do not contain tobacco, are not considered substitutes and are thus not subject to tobacco duty.
Tobacco duty is due once the products are packaged and ready for consumption.
Further information can be found on this page.
Mineral oil tax consists of:
Mineral oil tax is collected as close as possible in time to the delivery of the goods for consumption (e.g. from fuel depots).
Fuel used for certain purposes is subject to a reduced tax rate. You can claim a refund (the difference between the normal and reduced tax rate) from us after the fuel has been used.
Areas eligible for a refund:
Tax refunds (admin.ch) (detailed information)
For forms and factsheets, see areas eligible for a refund
Mineral oil tax (admin.ch) (legal basis and directive 09 section 06)
CO2 tax is an incentive fee on fossil fuels. Its purpose is to reduce the use of fossil fuels and thus lower carbon emissions.
Operators of combined heat and power (CHP) plants, companies that the Federal Office for the Environment (FOEN) has exempted from CO2 tax and companies that do not use fossil fuels for energy purposes can apply to us for a refund.
Depending on the road network and the vehicle you use in Switzerland, you will have to pay the following transport levies:
On the entire road network:
On motorways:
When automobiles (light commercial vehicles with a unit weight of no more than 1,600kg and passenger cars) are imported, we levy automobile tax amounting to 4% of the vehicle's value. The same applies to the manufacture of such vehicles in Switzerland. The tax is payable by the customs debtor in the case of imports and by the manufacturer in the case of domestic production.
The incentive tax on VOC is an incentive tax on volatile organic compounds, which are found in various products such as paints, varnishes, perfumes and cleaning agents. The incentive tax rate is CHF 3 per kilogramme of pure VOC.
The tax is collected at the time of importation into Switzerland or domestic production.
In the case of goods imported into Switzerland, we collect the incentive tax from the importer. In the case of domestic production, we collect the incentive tax from the manufacturer.
Exemption from the incentive tax is possible especially in the following cases:
By levying spirits tax, the federal government wishes to ensure that distilled spirits are not consumed excessively. Therefore, the primary purpose of alcohol legislation is to protect public health. At the same time, the federal government regulates supply via the alcohol monopoly. In Switzerland, distilled beverages, i.e. all spirits, liqueur wines, brandies, aperitifs as well as high-grade alcohol, are subject to the legislation on alcohol. Classical fermented beverages such as beer, wine, cider and perry are not subject to the Alcohol Act. Consequently, we do not levy spirits tax on these products when they are produced in Switzerland or imported.
Information on the production of distilled spirits in Switzerland can be found in the Domestic production section. Here, you can also find out how to apply for a distiller's licence (PDF, 269 kB, 11.03.2022) or a bonded warehouse licence. In addition, there are guidelines for distilling your own spirits.
The ethanol and spirits register features a database of all holders of a bonded warehouse licence registered with the FOCBS.
The Importation and Exportation sections clarify issues in connection with the cross-border movement of distilled spirits, and the levies and fees due are described. In addition, there is information on the reimbursement of spirits tax when exporting products containing alcohol.
The various tax rates applicable when importing and producing alcohol in Switzerland are listed in a table under Tax rates. The «Classification enquiries for spirits and alcoholic products section contains information on the procedure for classifying alcoholic products according to the Alcohol Act. Moreover, information is available on the taxation of special products such as alcopops, liqueur wines and other speciality wines.
The Selling and serving alcoholic beverages section provides information on what to bear in mind for the trade in spirits and alcoholic products. It discusses trade licences, trade bans and age limits for selling and serving alcohol.
The Prevention and youth protection section contains information on various prevention instruments and on the use of the so-called alcohol tenth.
Advertising for spirits and products containing alcohol is subject to strict regulations in Switzerland. We offer a service for verifying draft advertisements for compliance with the law, an advertising guide and an anyonymous means of contacting us to report an advertising offence.
How can a denaturation authorisation or utilisation permit be obtained? These questions are answered in the Ethanol section.
The ethanol and spirits register also features a database of all holders of a utilisation permit.
The introductory page on the topic of alcohol provides a brief overview of the history of alcohol issues and policy.
Alcoholic beer and beer-based drinks are subject to beer tax.
The tax is levied on imports and on producers in the customs territory.
In the case of beer produced in Switzerland, the tax liability arises as soon as the beer leaves the manufacturing plant or is consumed there.
For further information: beer tax
The Federal Office for Agriculture is responsible for wine and provides the relevant information on its website.
As a corporate client of the Federal Office for Customs and Border Security , we offer you the possibility for a payment by instalments for financial relief.
More info: Support measures for businesses