Alcoholic beverages that exceed the allowances and are destined for transit through Switzerland must be declared upon entry. The same applies for tobacco goods (see also Duty-free allowances: foodstuffs, alcohol and tobacco). A transit receipt is issued upon entry for this purpose.
You need to pay a deposit, which is refunded by the customs office of exit if all of the goods are re-exported. The deposit amounts to roughly the equivalent of the import duties (see also Duty-free allowances: foodstuffs, alcohol and tobacco). If the deposit is paid in cash (CHF, EUR, USD, GBP), it will always be refunded in Swiss francs. It can also be paid by credit card; the sum is credited to the same credit card upon re-exportation.