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Customs procedures in Switzerland and Liechtenstein continue to improve with the aim of facilitating trade while securing their borders, and protecting consumers and the environment.

The tax rates on natural gas and liquid gas used as fuel were reduced on 1 July 2008, and a partial or complete tax exemption from the mineral oil tax is granted for biofuels (e.g. biogas , bioethanol , biodiesel , vegetable and animal oils) that comply with minimum ecological and social criteria ; this can amount up to SwF 0.72 per litre.

The CO2 tax on fossil fuels is an incentive fee that supplements voluntary and other CO2-related measures. Its purpose is to reduce the use of fossil fuels and thus lower CO2 emissions. The CO2 tax has been levied since 1 January 2008 on fossil fuels (heating oil, natural gas, coal, petroleum coke, and other fossil combustibles) that are used to generate heat, produce electricity in thermal plants or operate combined heat and power (CHP) plants. The tax rate has been SwF 36 per tonne of CO2 since 1 January 2010. The tax on extra-light heating oil, for example, is SwF 95.50 per 1,000 litres at 15°C, and that on natural gas is SwF 92.10 per 1,000 kg. Energy -intensive companies may be exempted from the CO2 tax if they commit to legally binding CO2 reduction targets. The Customs Administration is responsible for enforcement of the CO2 Ordinance, with the exception of the provisions on tax exemption and tax revenue distribution, for which the Federal Office for the Environment is responsible. In particular, the Customs Administration is charged with levying and reimbursing the CO2 tax.

The incentive fee on volatile organic compounds (VOCs) is levied at SwF 3/kg on imported and domestically produced VOCs either directly on the substances or on products containing VOCs. The fee is collected at the time of importation into Switzerland or domestic production. VOCs are exempt from this tax if used in such a way that they are not released into the environment or if they are exported.

Under the law relating to volatile organic compounds , companies that have taken action on their stationary installations (installing purification plants) and thereby are reducing emissions significantly below the limit values stipulated in the Air Protection Ordinance may already be exempted from the tax (Article 9) 

From January 2013, companies that wish to benefit from a tax exemption based on Article 9 must also reduce their VOCs emissions at every step of their production process, according to the best available technique, which will be updated every five years. 

Switzerland and Liechtenstein maintain import prohibitions and export controls on certain products for health, safety, security or environmental reasons, and to ensure compliance with international obligations.

Selected products subject to import prohibitions: Endangered species;  and their products; CITES; Environment

Selected products subject to import prohibitions: Certain toxic and environmentally hazardous chemical substances; Ordonnance sur la réduction des risques lies aux produits chimiques (RS 814.81); Environment/public health and safety

Selected products subject to import prohibitions: Certain carbon -zinc batteries and alkali-manganese batteries/accumulators; Protocole à la Convention sur la pollution atmosphérique transfrontière à longue distance, de 1979, relatif aux métaux lourds (RS 0.814.326); Environment