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
The value added tax (VAT) is levied as import tax at a rate of 8.1% or 2.6% for certain daily necessities. The destination country principle is applied to tax domestic consumption.
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 and road traffic law
Road charges are levied for the transport of goods in Switzerland. Depending on the vehicle and which roads you use, these are the vignette, the performance-related or the flat-rate heavy vehicle charge.
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.
Imposta sugli oli minerali: importanza e sistema
L'imposta sugli oli minerali è una tassa di consumo su prodotti petroliferi e carburanti. Viene riscossa per trattare fiscalmente allo stesso modo i beni importati e quelli prodotti nel paese. Questa pagina fornisce informazioni sull'imposta, la sua importanza e il quadro giuridico.
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.