Receipts

The FOCBS makes a significant contribution to federal receipts.

In 2022, the FOCBS collected CHF 24.3 billion in duty and levies at the border and within Switzerland. Total receipts were CHF 0.8 billion higher than in 2021. With these receipts, the FOCBS accounts for about one third of total federal receipts, thereby helping to ensure that the state functions properly.

Total receipts (in CHF bn)

2020

2021

2022

21.8

23.5

24.3

Of all the levy categories, value added tax (VAT) recorded the largest increase (+8% compared to 2021). The collection of VAT on goods imported into Switzerland has thus continued its upward trend of the last four years and remains the principal source of receipts generated by the FOCBS.

Furthermore, in 2022 the FOCBS generated higher receipts compared to 2021 in CO2 tax on fuel and in other receipts, which include motorway tax stickers, beer tax and automobile duty. Conversely, receipts from mineral oil tax, tobacco duty, the heavy vehicle charge and import duties declined slightly.

Main sources of receipts (in CHF mn)

 

2020

2021

2022

Value added tax

10,166

11,326

12,240

Mineral oil tax

4,180

4,486

4,367

Tobacco duty

2,104

2,149

2,030

Heavy vehicle charge

1,535

1,614

1,606

CO2 tax on fuel

1,161

1,155

1,238

Import duties

  1,187

1,277

1,221

Other receipts*

1,493

1,502

1,607

*e.g. levies on cars, motorway tax stickers, beer tax
The road charges are part of the FOCBS receipts.
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