Monopoly tax (spirits tax)

The so-called monopoly tax has to be paid if you are importing alcohol, products containing alcohol or products made using alcohol with more than 1.2% alcohol by volume.

Exception:
Various importers have obtained an exceptional permit and can thus import spirits for their tax-free warehouse without paying the monopoly tax.

Further info

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/alcohol-duties-and-prepaid-disposal-fees/monopoly-tax--spirits-tax-.html