Importing wine and spirits into Switzerland is a strictly regulated activity governed by agricultural law, customs law and tax law.
Whether you are a professional importer, restaurant owner, wine merchant, e-commerce operator or a private individual, the applicable rules vary significantly depending on the type of alcohol, the quantities imported and the final use.

This guide explains in a clear and practical manner how to legally import wine and spirits into Switzerland, which permits are required, which taxes apply and how to avoid common compliance mistakes.

Importing wine into Switzerland: legal framework and permits

Who can import wine into Switzerland?

Any individual or legal entity may import wine into Switzerland.
However, as soon as the importation is carried out for commercial purposes (sale, distribution, restaurant activity, e-commerce), specific regulatory obligations apply.

The applicable rules depend mainly on:

• the quantity imported
• the purpose (private consumption or resale)
• the status of the importer (private individual or business)

The key threshold: 20 kg gross

The 20 kg gross per shipment threshold is a fundamental rule under Swiss law.

• below 20 kg gross
  the import is treated as a simplified import without agricultural permits
• above 20 kg gross
  the agricultural wine import regime applies

This threshold corresponds to approximately 16–18 bottles of 75 cl, depending on packaging.

Registration with the Swiss Wine Trade Control (CSCV)

Any commercial importation of wine requires prior registration with the Swiss Wine Trade Control authority (CSCV).

This obligation applies in particular to:

• professional wine importers
• wine merchants and wholesalers
• restaurants importing wine directly
• e-commerce platforms supplying Switzerland

Registration allows the authorities to monitor wine flows and ensure market compliance.

General Import Permit (PGI) and wine import quotas

What is the General Import Permit (PGI)?

The PGI is an authorization issued by the Federal Office for Agriculture allowing wine to be imported under the tariff quota system.

Without a PGI, wine may still be imported, but at significantly higher customs duties.

Wine import quotas

Switzerland applies annual import quotas for wine, divided by categories (red, white, rosé, etc.).

These quotas:

• are limited in volume
• are allocated on a first-come, first-served basis at customs clearance
• are only available to PGI holders

Poor planning may result in out-of-quota imports with substantially higher costs.

Special cases for wine importation

Importing wine from own vineyards

Private individuals or winegrowers may import up to 100 liters per year of wine produced from their own vineyards abroad, subject to strict conditions:

• private consumption only
• proof of vineyard ownership
• specific packaging requirements

Importation of French wine barrels

A special regime based on a historic bilateral agreement allows, in limited cases, the importation of French AOP wine barrels for private consumption or restaurant service.

This regime is rare, highly regulated and requires a specific permit.

Importing spirits into Switzerland: taxation and duties

No agricultural permit, but heavy taxation

Unlike wine, importing spirits does not require an agricultural permit or PGI.

However, spirits are subject to a federal excise tax on spirits, payable upon importation.

Excise tax on spirits

The tax is calculated based on:

• volume
• alcohol content

It applies to all beverages exceeding 18% alcohol by volume (whisky, rum, gin, vodka, cognac, etc.).

VAT on importation

Swiss VAT is payable upon importation on:

• the value of the goods
• customs duties
• excise tax on spirits
• transport and insurance costs up to the Swiss border

Private imports and tourist allowances

Quantitative allowances

When entering Switzerland with alcohol:

• beverages ≤ 18% vol. (wine, beer)
  up to 5 liters per person per day
• beverages > 18% vol. (spirits)
  up to 1 liter per person per day

These allowances apply strictly to private use.

Value allowance

A value allowance of CHF 150 per person per day applies.
Above this amount, Swiss VAT is due even if quantitative allowances are respected.

Swiss VAT and alcohol importation

Swiss importers

Swiss VAT-registered businesses may recover import VAT, provided full compliance with Swiss VAT regulations.

Foreign companies

Foreign companies selling into Switzerland may be required to:

• register for Swiss VAT
• appoint a Swiss VAT fiscal representative
• provide a bank guarantee

This is particularly relevant for:

• wine e-commerce
• cross-border B2C sales
• foreign brands targeting the Swiss market

Customs documentation and formalities

Every import must be declared to Swiss customs and supported by appropriate documentation:

• commercial invoice
• transport documents
• customs declaration
• CSCV registration and PGI for wine
• tax calculation and payment for spirits

Incomplete documentation often results in delays, inspections or blocked shipments.

Common mistakes when importing alcohol into Switzerland

The most frequent mistakes include:

• importing wine commercially without CSCV registration
• exceeding 20 kg gross without a permit
• underestimating spirit excise taxes
• confusing private import allowances with commercial imports
• ignoring Swiss VAT obligations

These errors may lead to penalties, VAT reassessments, shipment blockages or temporary import bans.

FAQ – Importing wine and spirits into Switzerland

Is a permit required to import wine into Switzerland?

Yes, when imports exceed 20 kg gross or are carried out for commercial purposes. CSCV registration and often a PGI are required.

Can wine be imported into Switzerland tax-free?

Wine is not subject to a specific alcohol excise tax, but customs duties and Swiss VAT still apply.

Are spirits taxed more heavily than wine?

Yes. Spirits are subject to a federal excise tax in addition to customs duties and VAT.

Can a private individual import wine for resale?

No. Any resale activity is considered commercial and requires the appropriate authorizations.

Can a foreign company sell wine in Switzerland?

Yes, but Swiss VAT registration and a fiscal representative may be required.

My Swiss Company SA supports foreign companies as a Swiss VAT fiscal representative, in full compliance with the requirements of the Swiss Federal Tax Administration.

We assist non-resident companies carrying out taxable activities in Switzerland, in particular in the fields of international trade, e-commerce, importation of goods (wine, spirits, merchandise), cross-border services and digital platforms.

Our Swiss VAT fiscal representation services include:

• assessment of Swiss VAT liability
• Swiss VAT registration with the tax authorities
• official fiscal representation in Switzerland
• preparation and filing of periodic VAT returns
• handling of correspondence with the tax authorities
• ongoing VAT compliance monitoring
• assistance in the event of VAT audits or tax authority inquiries

With a local presence in Switzerland and in-depth expertise in Swiss VAT regulations applicable to foreign businesses, My Swiss Company SA ensures secure access to the Swiss market and delivers sustainable, pragmatic and activity-driven VAT compliance.