No import authorisation is needed for the importation of spirits.
The following fees have to be paid when importing spirits:
Alcohol duty (monopoly charge): this duty is charged to the customs account of either the importer or the haulage firm. In the absence of a customs account, the duty has to be paid in cash or by credit card directly at the customs office.
Value added tax (7,7%): this is collected together with the alcohol duty.
Customs duties: liability to pay customs duties and their amount depend on the countries from which the spirits are being imported.
More detailed information can be found at: www.tares.ch.