Spirits tax

The so-called spirits tax has to be paid if you are importing alcohol, products containing alcohol or products made using alcohol with more than 1.2% alcohol by volume.

Exception:
Various importers have obtained an exceptional permit and can thus import spirits for their tax-free warehouse without paying the spirits tax.

Further info

https://www.bazg.admin.ch/content/bazg/en/home/informationen-firmen/inland-abgaben/monopolgebuehren-spirituosensteuer.html