The import of alcoholic beverages and tobacco products into Switzerland is subject not only to customs duties and VAT, but also to special taxes (excise duties) that can significantly affect the final cost of the product.
For alcoholic beverages, Switzerland applies a differentiated tax regime: beer is taxed according to Plato degrees and volume; wine (up to 15 % vol.) benefits from a reduced rate; spirits are subject to the distilled beverages tax, calculated on the basis of pure alcohol content.
For tobacco, excise duties are calculated according to a complex formula combining a specific element (per piece/weight) and an ad valorem element (percentage of the retail selling price). Cigarettes, for example, are subject to a duty of approximately CHF 0.1182 per cigarette plus 25 % of the selling price.
Franzosini SA regularly handles shipments of wines, spirits and tobacco products, offering a comprehensive service that includes: advance calculation of excise duties and import costs; preparation of the documentation for the Federal Alcohol Board (RFA) and the Federal Customs Administration; management of fiscal warehouses and guarantees.