Tax is levied on spirits and beer in Switzerland. Wine and ethanol for industrial purposes are exempt from tax. The Alcohol Sector (ALK) of the Federal Office for Customs and Border Security FOCBS is responsible for spirits tax.
In contrast to distilled spirits, natural wine made from grapes with an alcohol content by volume of up to 18% and beer are subject to the Foodstuffs Act rather than to the Alcohol Act. The Federal Office for Agriculture (FOAG) is responsible for issues to do with wine, cider and perry, and the FOCBS is responsible for beer issues. The same tax rates have applied for domestic and imported distilled spirits since 1999. They are levied on the produced quantity per litre of pure alcohol (LPA). Beer tax is calculated per hectolitre (hl).