Tobacco Excise Tax

tobacco plant

The tobacco excise tax is levied on tobacco products and substitutable products ready for consumption that are commercially produced domestically or imported.

For tobacco products produced domestically, the manufacturer is liable for taxation. Tax liabil-ity arises as soon as the products are packaged and ready for distribution to the consumer.

For imported tobacco products , the person subject to customs duty is liable for taxation. Tax liability arises at the time the products enter free circulation under customs law.

Please refer to the fact sheets on the commercial import of cigarettes, cigars, cut tobacco, and chewing tobbacco and snuff. Information is also available on the legal foundations, the excise tax rates, and direct contacts.

Further information

Further info

The full context is available in:

Contact

Directorate General of Customs Section for Tobacco and Beer Taxation
Länggassstrasse 35
3000 Berne 9
Tel.
+41 58 462 65 00
Fax
+41 31 309 15 00

Email Tabac

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/tobacco-excise-tax.html