Taxes and duties
Learn about key taxes and duties.
Our aim is to provide you with detailed information on current duty regulations and to assist you professionally with any further inquiries.
The following duties are collected by us:
Customs duties
Customs duties are indirect taxes on goods imported into the Swiss customs territory. In Switzerland, duties are based on specific assessment bases, usually the gross weight. Many goods from free trade agreements and developing countries can enjoy reduced rates.
Value Added Tax (VAT)
The Confederation levies a general consumption tax based on the system of net all-phase taxation with input tax deduction (value added tax).
Tobacco Excise Tax
he tobacco excise tax is levied on domestically produced or imported tobacco products ready for consumption. Cannabis products that do not contain tobacco are exempt.
Alcohol duties and prepaid disposal fees
The page describes the collection of taxes on spirits, beer, and the prepaid disposal fee for glass beverage containers upon importation into Switzerland.
Transport levies
Road transport in Switzerland is subject to various charges. Heavy motor vehicles and trailers used for the transport of goods or passengers with a gross vehicle weight exceeding 3,5 tonnes are subject to either a distance-related heavy vehicle charge or a lump-sum heavy vehicle charge. Vehicles that are not subject to the heavy vehicle charge must pay the motorway charge (vignette) in order to use Switzerland's motorways.
Imposta sugli autoveicoli
L'ufficio federale della dogana e della sicurezza dei confini riscuote un'imposta del 4% sui veicoli utilitari leggeri e sulle automobili. Questa imposta si applica ai veicoli importati e alla produzione e all'uso interno.
Mineral oil tax
The mineral oil tax is an excise duty on petroleum products and fuels. It is levied to ensure equal tax treatment for both imported and domestically produced goods. This page provides information about the tax, its significance, and the legal framework.
Incentive tax on volatile organic compounds (VOCs)
The incentive fee on volatile organic compounds (VOCs) is an economic measure to protect the environment and reduce VOC emissions. These compounds are essential solvents in various industries and contribute to ground-level ozone formation. The fee applies to both imports into Switzerland and domestic production.
CO₂ levy
The CO2 levy on fossil fuels is an incentive fee aimed at reducing consumption and CO2 emissions. Exemptions may apply to companies committed to lowering emissions. Further details and legal foundations can be found in the provided documents.
Trade in pharmaceutical products
This page provides detailed information on the trade of pharmaceutical products in Switzerland, including legal regulations and relevant authorities like Swissmedic.