On behalf of Switzerland, we collect taxes and other duties such as customs duties and value added tax on goods that cross our borders. On an annual basis, these levies account for approximately a third of the general government's total receipts.
The most receipts are generated by the following.
An electronic export customs declaration is necessary for all commercial goods that you wish to export from Switzerland.
An electronic customs declaration is necessary for all commercial goods that you wish to transit trough Switzerland.
The Swiss legislator has entrusted us with collecting a series of taxes and duties not only at the border but also in Switzerland (e.g. on production).