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Licences are also required for imports of species covered by the Convention on International Trade in Endangered Species of Wild Fauna and Flora (from Federal Office for Food Security and Veterinary Affairs - OSAV); reproductive forestry materials (Federal Office for the Environment - OFEV); (...)

Switzerland and Liechtenstein maintain restrictions and prohibitions on exports to certain countries on the basis of foreign and security policy and on some goods on the grounds of safety, security, the environment, and compliance with international conventions and treaties. (...)

According to the Federal Law on Nuclear Energy of 21 March 2003 (RS 732.1), the Ordinance on Nuclear Energy of 10 December 2004 (RS 732.11), and the Goods Control Ordinance (Article 3.2), the handling (including the import, export and brokering) of nuclear materials, as well as the export and brokering of related technology and software, requires an authorization by the Swiss Federal Office of Energy (SFOE).

An authorization by SECO (Swiss Federal Office of Energy) is required for the export of listed nuclear-related equipment as well as related technology and software, according to the Goods Control Ordinance (Article 3).

Switzerland Global Enterprise (S-GE) (formerly the Swiss Office of Commercial Expansion), a non-profit entity under SECO, is responsible for supporting export-orientated SMEs in Switzerland and Liechtenstein in exporting their products. Through its 21 representative offices, or Swiss Business Hubs, it provides information, consulting, and marketing services. S-GE also runs the "Cleantech" programme for enterprises producing goods and services seen as protecting and preserving natural resources. The total contribution from the Confederation to S-GE's export promotion was SwF 21 million in 2014 and 2015, representing about half of S-GE's total income in each year.

In addition to private-sector export finance, insurance, and guarantees, Swiss Export Risk Insurance (SERV), which is owned by the Swiss Confederation, provides protection against non payment, facilitates the financing of exports, and helps companies to maintain their liquidity. SERV operates under the Federal Law on Swiss Export Risk Insurance of 16 December 2005 (RS 946.10) and the Ordinance on Swiss Export Risk Insurance of 25 October 2006 (RS 946.101) which provide that:
• SERV should supplement and not replace insurance provided by the private sector by providing cover for risks that the private sector will not cover or for which there is inadequate supply of insurance;
• SERV should be economically viable and not incur any long term costs for the Swiss Confederation; and
• SERV should comply with foreign policy objectives concerning the environment, development, human rights, democracy, etc.

Switzerland and Liechtenstein apply certain indirect taxes that are also levied on imports, notably value added tax (VAT), but also a motor vehicle tax, a consumption tax on mineral oils and fuels, a CO2 tax on fossil fuels, an incentive fee on volatile organic compounds (VOCs), and taxes on tobacco and alcoholic beverages (beer and spirits). (...)

(...) Since July 2008, tax rebates (up to SwF 0.72 per litre) have also been accorded to biofuels (e.g. biogas, bioethanol, biodiesel, vegetable and animal oils) provided the production complies with established minimum ecological and social criteria.

The CO2 levy, which entered into force on 1 January 2008, is designed to reduce the use of fossil fuels and thus the associated CO2 emissions. The tax rate was originally set at SwF 12 per tonne of CO2, gradually rising to SwF 60 per tonne in 2014 with further increases anticipated in 2016 and 2018, depending on the CO2 emission targets triggering the tax hikes. The maximum levy established in the legislation is SwF 120 per tonne of CO2. From 1 January 2016, the levy has been set at SwF 84 per tonne of CO2 which, inter alia, translates into SwF 216.70 per 1,000 kg of natural gas, or SwF 222.60 per 1,000 litres of extra-light heating oil (at 15°C). Energy-intensive industries are exempted from the CO2 levy provided they participate in Switzerland's Emissions Trading Scheme (ETS) or otherwise commit to emission reductions (non-ETS).

The purpose of the tax on volatile organic compounds (VOCs) is to provide an incentive to reduce the use of such substances in products such as paints, varnishes, and various cleaning solutions. The tax is levied on imports and on domestic production. On imports, the tax is generally collected at the time of importation, and the quantity of VOCs in the concerned goods must be stated in the import declaration. The tax rate is SwF 3 per kg. Goods may be exempted from the VOC tax if they are used in such a way that the substances are not released into the environment, or if they are exported. The tax has been designed not to distort cross-border competition. The proceeds from this tax, approximately SwF 120 million annually, are redistributed to the population in equal amounts through the health insurance companies. [49]

[49] The health insurance companies have been chosen for this task as all persons residing in Switzerland are required to have health insurance. A portion of the revenue from the CO2 levy is also redistributed in this manner. Federal Office for the Environment online information. Viewed (in French) at: www.bafu.admin.ch/dokumentation/medieninformation/00962/index.html?lang=fr&msg-id=39100.