The FOCBS makes a significant contribution to federal receipts.
In 2023, the FOCBS collected CHF 23.6 billion in duty and levies at the border and within Switzerland. This was less than the previous year's CHF 24.3 billion. With these receipts, the FOCBS accounts for about one third of the total federal receipts of around CHF 79 billion, and thus helps to ensure that the state functions properly.
The year-on-year decline of CHF 0.7 billion can be attributed to a change in consumer behaviour. The drop in receipts from mineral oil tax and CO2 tax on fuel, for instance, was partly due to the reduction in fossil fuel consumption. For example, new consumption specifications under the CO2 Act and high fuel prices are encouraging the growing replacement of oil and gas heating systems with heat pumps.
Compared with the previous year, the FOCBS recorded lower receipts in six out of seven levy categories in 2023. It generated higher receipts in the other receipts category (up by CHF 44 mn on 2022), which includes levies on cars, motorway tax stickers and beer tax.
