Glass beverage containers (PDC)

Glass beverage containers (prepaid disposal fees)

Purpose

The Beverage Container Ordinance (BCO) and in particular the prepaid disposal fee for glass beverage containers aim to spread out the costs incurred by used glass disposal and recycling based on the "user pays" principle.

Prepaid disposal fee import

If you import glass beverage containers e.g. beer bottles, e prepaid disposal fee must be paid.

Details to be provided in the customs declaration

We report to an appointed organization the import consignments which are relevant for the collection of the prepaid disposal fee for control purposes. It is for this reason that you have to indicate the applicable statistical key in the customs declaration, the additional charges code and the additional charges key. Further information on these topics can be found in the customs tariff - Tares (details on the tariff number) or in the remarks in Tares.

Prepaid disposal fee export

If you export beverage containers subject to the prepaid disposal fee, you can apply for a reimbursement of the fee.

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/alcohol-duties-and-prepaid-disposal-fees/glass-beverage-containers--pdc-.html