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.
Classification enquiries for products intended for export or import
For classification enquiries from importers or producers wishing to import or export spirits or alcoholic products, the Customs Administration issues binding tariff information.