Commercial purposes

Import authorisation

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 (8%): 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:

Private individuals 

Tax-free importation

The following quantities of alcoholic beverages can be imported tax-free in tourist traffic (exemption limits).

  • 5 litres of up to 18% ABV
  • 1 litre of more than 18% ABV 

This tax-free travelling provision is granted once per day to persons aged 17 or more. Spirits imported in this manner are solely for personal use and may not be sold. If these are being imported into Switzerland for sale, the spirits tax must be paid at the border.

If you wish to import larger quantities, the same fees as those levied on imports for commercial purposes have to be paid.


Alcohohl and tobacco division

Tax on spirits department

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