The VOC (Volatile Organic Compounds) tax is a Swiss incentive levy applied to volatile organic compounds and products containing them. The objective is to reduce emissions of substances harmful to the environment and health. The tax applies to the import into Switzerland of over 250 chemical substances classified as VOCs and products containing them in concentrations exceeding 3% (for the positive list) or according to specific criteria for substances on the supplementary list. The products most commonly subject to the VOC tax include: paints, lacquers and solvents; adhesives and sealants; industrial cleaning products; printing inks; car care products; and certain cosmetics and hygiene products. The tax rate is CHF 3 per kilogram of volatile organic compounds contained in the product. For an importer, it is essential to know the exact chemical composition of the imported products to correctly calculate the tax due. Franzosini SA regularly handles VOC tax formalities for its clients, calculating the amounts due and managing payment as part of customs clearance operations.