The automobile tax is a special consumption tax that has been levied since 1997 as a replacement for the former customs duties of a fiscal nature on automobiles. It applies to minibuses and delivery vans with a unit weight of no more than 1,600 kg, as well as to passenger vehicles regardless of their unit weight.
Automobiles are exempt from the automobile tax if they are imported duty-free due to special circumstances (e.g. relocation or inheritance goods) or if they are subject to the heavy vehicle charge, among other exemptions.
100% of the net proceeds from the automobile tax go to the National Highways and Urban Transport Fund (NHUTF).
The automobile tax is payable on the importation of automobiles into Switzerland, as well as on the delivery and own use of automobiles manufactured domestically. The uniform tax rate is 4% of the vehicle's value. Given that domestic production is minimal, revenue is generated almost exclusively from imports. Uniquely among the special consumption taxes, the automobile tax is also levied in the Samnaun customs enclave.
If the consideration changes within one year of importing a taxable automobile, the corresponding tax difference will be subsequently charged or refunded upon request. The tax is also refunded, upon request, for automobiles intended for people with disabilities.
The Vehicle Duty Act designates the FOCBS as the tax authority; the FOCBS is therefore responsible for implementing the automobile tax.
