Tobacco tax (Switzerland)
| Basic data | |
|---|---|
| Title: | Federal Law on Tobacco Taxation |
| Short title: | Tobacco Tax Act |
| Abbreviation: | TStG |
| Type: | Federal law |
| Scope: | Switzerland |
| Legal matter: | Tax law |
|
Systematic legal collection (SR) : |
641.31 |
| Original version from: | March 21, 1969 |
| Entry into force on: | January 1, 1970 |
| Please note the note on the applicable legal version. | |
General
The tobacco tax is a so-called consumption tax .
The proceeds of the Swiss tobacco tax are used to finance old-age and survivors' insurance and disability insurance .
Although tobacco consumption has declined over the past 13 years, tax revenues increased significantly due to the tax increases.
The following products are subject to tobacco tax:
Special
The consumption of oral tobacco is very harmful to health. It has been proven several times that consumption can lead to cancer in the oral cavity, on the gums (tooth loss) and the inside of the cheeks. For this reason, the import of tobacco products for oral use is prohibited. This does not apply to imports for personal use up to a quantity of 1.2 kg every 60 days. Oral tobacco, e.g. B. Swedish snus , is only duty-free up to 100 g gross (since customs clearance takes place in 100-g steps, a gross weight of 101 g is already treated as 200 g gross and is no longer duty-free). If the shipment is no longer exempt from duty, a tobacco tax of CHF 26.15 per kg is levied (increased from 11.55 since January 1, 2010). Added to this is the value added tax of 8%, which is levied on the value of the goods including tobacco tax. The Swiss Post requires an additional amount of CHF 35 for the service of this customs clearance.
See also
Legal basis
- Federal Act of March 21, 1969 on Tobacco Taxation (TStG)
- Ordinance of December 15, 1969 on tobacco taxation (TStV)
- Order of the EFZD of December 31, 1969 concerning the setting of the default interest on the tobacco tax
- Ordinance of March 1, 1995 on Tobacco and Tobacco Products (TabV)