Art. 1 Definition
For the purpose of this Ordinance, volatile organic compounds (VOCs) are organic compounds with a vapour pressure of at least 0.1 mbar at 20 °C or a boiling point of maximum 240 °C at 1013.25 mbar.
814.018
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
of 12 November 1997 (Status as of 1 June 2022)
The Swiss Federal Council,
based on Articles 35a and 35c of the Environmental Protection Act of 7 October 19831 (EPA),
ordains:
For the purpose of this Ordinance, volatile organic compounds (VOCs) are organic compounds with a vapour pressure of at least 0.1 mbar at 20 °C or a boiling point of maximum 240 °C at 1013.25 mbar.
The following are liable for tax:
Customs legislation applies by analogy to the levying and refund of the tax, and to the procedure where imports and exports are concerned.
1 The Directorate General of Customs shall implement this Ordinance unless the Federal Office for the Environment (FOEN) is responsible. In doing so, it shall take account of the views of the FOEN.
2 The FOEN:
3 The Federal Office for Customs and Border Security3 shall provide the FOEN with the required documents.
4 The cantons shall support the implementing authorities, unless the Confederation is liable to the tax. In particular, they shall review:
5 The implementing authorities shall together receive 1.5 per cent of the total revenues (gross proceeds) in compensation for the costs they incur.
6 In consultation with the Federal Department of Finance, the Federal Department of Environment, Transport, Energy and Communications (DETEC) shall issue regulations on compensatory payments to the cantons for their support in implementing this Ordinance.
2 Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
3 The name of this administrative unit was changed on 1 Jan. 2022 pursuant to Art. 20 para. 2 of the Publications Ordinance of 7 Oct. 2015 (AS 2015 3989).
4 Inserted by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
1 The Federal Council shall establish a commission of experts, on which the Confederation, the cantons and other interested parties are represented, and shall appoint a representative of the FOEN6 as president. The commission of experts shall consist of a maximum of twelve members.
2 The commission of experts shall advise the Confederation and the cantons on matters relating to the incentive tax on VOCs, in particular on the amendment of the Annexes and on the implementation of the exemption from tax in cases of measures taken to reduce emissions.7
5 Amended by No I of the O of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).
6 Expr. in accordance with No I of the O of 27 June 2012, in force 1 Jan. 2013 (AS 2012 3785). This amendment has been made throughout the text.
7 Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 The implementing authorities may, without prior notice, carry out audits, in particular of persons who are required to pay the tax, and of persons required to prepare a VOC balance sheet or who submit a request for refund.
2 All information and documents necessary for the implementation of this Ordinance must be submitted to the implementing authorities on request.
The tax rate amounts to 3 Swiss francs per kilogram of VOCs.
8 Amended by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
1 VOCs in the following mixtures and products are exempt from tax:
2 If mixtures and products under paragraph 1 letter a are imported, the tax is not levied.
3 If mixtures and products according to paragraph 1 letters a and b are manufactured in Switzerland, the VOCs contained therein are exempted from tax at the request of the manufacturer.
VOCs that are used in stationary installations in terms of Article 2 paragraph 1 and Annex 1 Number 32 of the Ordinance on Air Pollution Control of 16 December 198510 (OAPC) are exempt from the tax if:
9 Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 Two or more stationary installations may on application be combined as an installation group if:
2 An installation group is treated in the same way as a single stationary installation with regard to meeting the exemption requirements set out in Article 9.
3 The composition of an installation group may not be changed during the period mentioned in Article 9c paragraph 1 letter b. Exempted therefrom are:
4 If laboratories whose VOC emissions are not processed by an APP are included in an installation group, they must meet the requirements set out in Annex 3 from the time of their inclusion.14
11 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
12 Amended by No I of the O of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
13 Amended by No I of the O of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
14 Amended by No I of the O of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
1 If the operational targets for the APP required under Article 9 paragraph 1 letter b are not achieved over a financial year due to an exceptional event, the VOCs emitted outside the downtime of the APP are exempt from the tax provided:
2 If the operational targets for the APP required under Article 9 paragraph 1 letter b are not achieved over a financial year due to the replacement of the APP, the VOCs emitted outside the downtime of the APP are exempt from the tax provided:
15 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 Article 9 paragraph 1 letter c is fulfilled, if:
2 The DETEC shall revise Annex 3 and the operating period under paragraph 1 letter b every five years after consulting the industries and cantons concerned. In doing so, it shall take account of technical developments.
16 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
17 Amended by No I of the DETEC Ordinance of 28 Nov. 2016, in force since 1 Jan. 2017 (AS 2016 4923).
1 The measures plan under Article 9c paragraph 1 letter b shall comprise:
2 It must provide that a minimum of half of the planned emissions reductions are met in the first three years of its duration.
18 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 The application for approval of the measures plan for an existing stationary installation must be submitted to the cantonal authority by 30 April of the year before the beginning of the tax exemption at the latest.
2 For a new stationary installation, the application for approval of the measures plan may be submitted to the cantonal authority at any time.
3 The application must include the measures plan.
4 Operators of existing stationary installations who must submit a VOC balance sheet under Article 10 must include this with the measures plan.
19 Inserted by No I of the O of 27 June 2012 (AS 2012 3785). Amended by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
1 The approved measures plan may be revised on application if one or more measures can be replaced by other measures with at least the equivalent effect.
2 The application for revision must be submitted to the cantonal authority six months at the latest before the beginning of the financial year in which it is planned to implement the revised measures plan.
20 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 Modifications to the stationary installation that affect the diffuse VOC emissions must be reported to the cantonal authority immediately.
2 If necessary, the measures plan shall be revised.
21 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 Any person who claims a tax exemption under Article 35a paragraph 4 EPA must prove each year that the exemption requirements set out in Article 9 have been met. In particular, it must be shown that:
2 The proof must be submitted at the same time as the VOC balance sheet.
3 If the proof cannot be provided, the tax exemption ceases to apply to the VOCs used in the stationary installation during the relevant financial year.
22 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
23 Amended by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
1 In response to a request, the Directorate General of Customs may extend the deadlines for implementing the measures in the measures plan in accordance with Article 9d until no later than the end of the operating period if the viability of the undertaking in which the installation is operated would through no fault of its own be jeopardised by implementing the measures within the deadline.
2 The request for an extension of the deadline must contain the following information in particular:
3 The Directorate General of Customs may require further information to be provided.
4 The request must be submitted to the cantonal authority no later than four months before the end of the financial year concerned.
24 Inserted by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
New stationary installations that meet the requirements for an exemption under Article 9 become exempt from the tax from the following dates:
25 Inserted by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
1 Any person who claims an exemption from the tax in accordance with Article 35a paragraph 3 letter c or paragraph 4 of the EPA or an authorisation to obtain VOCs provisionally exempted from the tax (Art. 21) shall keep VOC accounts and prepare a VOC balance sheet.26
2 A VOC balance sheet shall contain:
3 The Directorate General of Customs may request further information.
4 The VOC balance sheet must be prepared on an official form. The Directorate General of Customs may accept other manners of presentation.
5 If the cost of preparing VOC balance sheets is disproportionately high, the Directorate General of Customs may grant exceptions to paragraphs 1 and 2.
26 Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
Persons who produce VOCs must report to the Directorate General of Customs, which shall maintain a register.
A tax demand is made:
1 Manufacturers who place VOCs on the market or use them themselves, as well as persons who supply VOCs wholesale and possess an authorisation to obtain VOCs provisionally exempted from the tax (Art. 21 para. 2) must submit a tax declaration to the Directorate General of Customs by the 25th day of the month following the origin of the tax demand.27
2 Persons who are required to pay the tax subsequently in accordance with Article 22 paragraph 2 must submit a tax declaration to the cantonal authorities within six months of the end of their financial year.
3 The declaration shall contain details of the type and quantity of the VOCs placed on the market or used. It shall be made on an official form. The Directorate General of Customs may accept other manners of presentation.
4 The declaration serves as a basis for assessing the tax. The relevant authorities reserve the right of review.
5 Any person who fails to complete the tax declaration in full or to submit it on time shall pay interest on the tax due.28
27 Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
28 Inserted by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
The tax is calculated on the basis of the quantity of VOCs at the time the tax demand is made.
1 The Directorate General of Customs shall assess the amount of tax in a ruling.
2 The period allowed for payment shall be 30 days.
3 Interest shall be payable in the case of late payment.
If the Directorate General of Customs should inadvertently fail to assess a tax which is due, or if the assessment is too low or any refund is too high, it may demand the amount due within one year of the notification of the ruling.
1 The tax demand shall prescribe ten years after the end of the calendar year in which it originated.
2 The prescriptive period shall be interrupted:
3 The prescriptive period starts again following each interruption.
4 The tax demand prescribes in every case fifteen years after the end of the calendar year in which it originated.
1 Tax is refunded only if the entitled persons prove that they have used the VOCs in such a way that these are exempt from the tax.29
2 Entitled persons must retain all documents necessary for the justification of a refund for five years after submitting a refund request.
3 If the refund requested is less than 3000 Swiss francs, it will not be paid. The foregoing does not apply to refunds of at least 300 Swiss francs for the export of VOCs.
3bis Two or more entitled persons may form a group and submit a joint refund request. The payment of the refund shall be made to the representative designated by the group.30
4 Entitled persons must prove that the tax has been paid.31
5 Requests for refund may be made only after the end of the financial year unless they concern an export.
29 Amended by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
30 Inserted by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
31 Amended by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
1 The right to a refund, unless it concerns an export, shall be forfeited if not claimed within six months of the end of the financial year.
2 The right to a refund expires in all cases two years after the grounds for a refund originated.
1 The application for a refund must be made on an official form and be submitted to:
2 In the case of exported VOCs, the application must contain:
32 Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
1 The Directorate General of Customs may authorise persons to acquire VOCs provisionally exempt from tax provided that they undertake:
1a …35
1bis It may also grant this authorisation to persons who use a substance listed in Annex 1 of this Ordinance if they prove that:
2 Authorisation may also be granted to persons who deal wholesale in VOCs and prove average stocks of at least 25 t of VOCs or an annual minimum turnover of 50 t of VOCs.37
3 The formal commitment or the proof must be submitted to the Directorate General of Customs.
4 The Directorate General of Customs shall maintain a public register of persons who have been authorised to acquire provisionally exempted VOCs.38
33 Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
34 Amended by No I of the O of 26 June 2002, in force since 1 Dec. 2002 (AS 2002 3117).
35 Inserted by No I of the O of 4 Dec. 2000 (AS 2000 3049). Repealed by No I of the O of 27 June 2012, with effect from 1 Jan. 2013 (AS 2012 3785).
36 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
37 Amended by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
38 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
1 Holders of an authorisation under Article 21 must submit the VOC balance sheet to the cantonal authorities no later than six months after the end of the financial year.
2 For VOCs used in such a way that they are not exempt from tax, payments of the tax must be made subsequently.
3.…39
4 Documents relating to the procedure for obtaining VOC provisionally exempt from tax must be retained for five years after submission of the VOC balance sheet.40
39 Repealed by No I of the O of 2 April 2008, with effect from 1 June 2008 (AS 2008 1765).
40 Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
Any person required to make a customs declaration who applies for a new customs assessment in accordance with Article 34 paragraph 3 of the Customs Act of 18 March 200542 must prove that an authorisation to obtain VOCs provisionally exempt from tax existed at the time of the original customs declaration.
41 Inserted by Annex 4 No 43 of the Customs Ordinance of 1 Nov. 2006, in force since 1 May 2007 (AS 2007 1469).
1 If the VOC balance sheet is incomplete or has not been submitted on time, authorisation in accordance with Article 21 shall be suspended for three years from the beginning of the next financial year.
2 The Directorate General of Customs shall allow a grace period within which to resubmit a complete VOC balance sheet.
3 Interest shall be charged on the taxes due in accordance with Art. 22 paragraph 2 on the basis of the balance sheet submitted during the grace period. The charging of interest begins on expiry of the submission deadline in accordance with Art. 22 paragraph 1.
4 If the resubmission deadline in accordance with paragraph 2 expires without resubmission being made, the Directorate General of Customs shall assess the tax due in accordance with due discretion and taking account of outgoings taxed in previous years.
43 Inserted by No I of the O of 2 April 2008, in force since 1 June 2008 (AS 2008 1765).
1 The insurers shall distribute the revenue from the tax to the population as instructed by and under the supervision of the Federal Office.
2 The distribution shall be carried out in the next year but one (the year of distribution) based on the annual revenue from the tax obtained in the year of collection.
3 The annual revenue from the tax corresponds to the revenue collected by 31 December including interest.
4 The insurers are as follows:
5 The insurers shall distribute the annual revenue in equal parts to all those who, in the year of distribution:
6 Persons who are insured for only part of the distribution year shall be entitled to a deduction pro rata temporis.47
7 The insurers shall offset the amounts against the premiums due in the distribution year.48
44 Amended by No I of the O of 11 May 2011, in force since 1 Jan. 2012, with the exception of para. 7 first sentence, in force since 1 Jan. 2011 (AS 2011 1951).
47 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
48 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
1 The annual revenue shall be disbursed to the insurers proportionately by 30 June of each distribution year.
2 The share paid to each insurer is calculated on the basis of the number of persons that it has insured who meet the requirements of Article 23 paragraph 5 on 1 January of the distribution year.
3 The difference between the share disbursed and the sum of the amounts actually distributed will in each case be settled in the following year.
49 Inserted by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
1 Each insurer shall report the following to the Federal Office of Public Health by 20 March of the distribution year:
2 The insurers shall inform the insured persons of the amount to be distributed when notifying them of the new premium for the distribution year. In addition, they must send the insured person a factsheet written by the FOEN on the procedure for redistribution.51
50 Originally Art. 23a. Inserted by No I of the O of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).
51 Amended by No III 2 of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
52 Originally Art. 23b. Inserted by No I of the O of 11 May 2011 (AS 2011 1951). Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
Manufacturers of VOCs must report to the Directorate General of Customs within three months of this Ordinance coming into force.
1 This Ordinance comes into force on 1 January 1998.
2 The incentive tax shall be levied for the first time on 1 January 2000.54
54 Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
Applications for the approval of a measures plan with a view to obtaining a tax exemption for 2013 must be submitted by 30 April 2013 at the latest.
56 Amended by No II para. 1 of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953 7643).
(Art. 2 let. a)
Customs Tariff No57 |
Substance(s) |
CAS No |
||
---|---|---|---|---|
2914.1100 |
acetone |
67-64-1 |
||
2707.1090 + 2902.2090 |
benzene |
71-43-2 |
||
ex58 2915.3980 |
benzyl acetate |
140-11-4 |
||
2906.2100 |
benzyl alcohol (phenylmethanol) |
100-51-6 |
||
ex 2909.1999 |
bis(2-ethoxyethyl) ether (diethylene glycol diethyl ether, diethyl diglycol) |
112-36-7 |
||
ex 2909.1999 |
bis(2-methoxyethyl) ether (diethylene glycol dimethyl ether, (dimethyl diglycol) |
111-96-6 |
||
2711.1390 + ex 2901.1019 |
n-butane |
106-97-8 |
||
2905.1300 |
butane-1-ol (n-butyl alcohol) |
71-36-3 |
||
ex 2905.1490 |
butane-2-ol (sec-butyl alcohol) |
78-92-2 |
||
ex 2909.4390 |
2-n-butoxyethanol (ethylene glycol monobutyl ether, butyl glycol) |
111-76-2 |
||
ex 2909.4390 |
2-(2-n-butoxyethoxy) ethanol (diethylen glycol monobutyl ether, butyl diglycol) |
112-34-5 |
||
ex 2915. 3980 |
2-n-butoxyethyl acetate (ethylene glycol monobutyl ether acetate, butyl glycol acetate) |
112-07-2 |
||
ex 2909.4999 |
1-n-butoxypropan-2-ol (propylene glycol monobutyl ether) |
5131-66-8 |
||
ex 2909.4999 |
1-tert-butoxypropan-2-ol |
57018-52-7 |
||
2915.3300 |
n-butyl acetate |
123-86-4 |
||
ex 2932.2000 |
4-butyrolactone (tetrahydro-2-furanone) |
96-48-0 |
||
2902.7090 |
cumene (isopropylbenzene) |
98-82-8 |
||
2902.1190 |
cyclohexane |
110-82-7 |
||
ex 2914.2200 |
cyclohexanone |
108-94-1 |
||
ex 2902.1999 |
cyclopentane |
287-92-3 |
Customs Tariff No |
Substance(s) |
CAS No |
---|---|---|
ex 2902.9099 + ex 3805.9000 |
p-cymene |
99-87-6 |
2903.1200 |
dichloromethane (methylene chloride) |
75-09-2 |
ex 2909.1999 |
1,2-diethoxyethane (ethylene glycol diethyl ether, diethyl glycol) |
629-14-1 |
2909.1100 |
diethyl ether |
60-29-7 |
ex 2909.1999 |
diisopropyl ether (2-isopropoxypropane) |
108-20-3 |
ex 2909.1999 |
1,2-dimethoxyethane (ethylene glycol dimethyl ether, dimethylglycol) |
110-71-4 |
ex 2909.1999 |
dimethyl ether |
115-10-6 |
ex 2932.9980 |
1,4-dioxane (diethylene dioxide) |
123-91-1 |
ex 2909.1999 |
di-n-propyl ether (propyl ether) |
111-43-3 |
2915.2100 |
acetic acid |
64-19-7 |
2915.2400 |
acetic anhydride |
108-24-7 |
ethanol, other than distilled liquids that are not for drinking or consumption (Art. 31 Alcohol Act) |
64-17-5 |
|
ex 2909. 4480 |
2-ethoxyethanol (ethylene glycol monoethyl ether, ethyl glycol) |
110-80-5 |
ex 2909.4999 |
1-ethoxypropan-2-ol (propylene glycolmonoethyl ether) |
1569-02-4 |
2915.3100 |
ethyl acetate |
141-78-6 |
2902.6090 |
ethyl benzene |
100-41-4 |
ex 2915.1300 |
ethyl formate |
109-94-4 |
2912.1100 |
formaldehyde (methanal) |
50-00-0 |
ex 2901.1099 |
heptane |
142-82-5 |
ex 2901.1099 |
hexane |
110-54-3 |
ex 2905.1980 |
hexan-1-ol |
111-27-3 |
ex 2914.4090 |
4-Hydroxy-4-methyl-pentan-2-one (Diacetone alcohol) |
123-42-2 |
2915.3980 |
isobutyl acetate |
110-19-0 |
ex 2915.3980 |
isopropyl acetate |
108-21-4 |
ex 2902.1999 |
d-limonene ((R)-p-mentha-1,8-dien) |
5989-27-5 |
ex 2902.1999 |
dl-limonene ((RS)-p-mentha-1,8-dien) |
138-86-3 |
ex 2902.1999 |
l-limonene ((S)-p-mentha-1,8-dien) |
5989-54-8 |
2905.1190 |
methanol |
67-56-1 |
ex 2915.3990 |
1-methoxy-2-propyl acetate (propylene glycol monomethyl ether acetate) |
108-65-6 |
ex 2909. 4480 |
2-methoxy ethanol (ethylene glycol monomethyl ether, methyl glycol) |
109-86-4 |
ex 2915. 3980 |
2-methoxy ethyl acetate (methyl glycol acetate) |
110-49-6 |
ex 2909.4999 |
1-methoxypropan-2-ol (propylene glycol monomethyl ether) |
107-98-2 |
ex 2915.3980 |
methyl acetate |
79-20-9 |
ex 2901.1099 |
2-methyl butane (i-pentane) |
78-78-4 |
ex 2902.1999 |
methylcyclohexane |
108-87-2 |
2914.1200 |
methyl ethyl ketone (2-butanone, MEK) |
78-93-3 |
ex 2915.1300 |
methyl formate |
107-31-3 |
ex 2901.1099 |
2-methyl pentane (i-hexane) |
107-83-5 |
2914.1300 |
4-methyl pentane-2-one (methyl isobutyl ketone, MIBK) |
108-10-1 |
2711.1390 + ex 2901.1019 |
2-methyl propane (isobutane) |
75-28-5 |
ex 2905.1490 |
2-methyl propane-1-ol (isobutanol) |
78-83-1 |
ex 2933.7900 |
n-methyl-2-pyrrolidone (1-methyl-2-pyrrolidone) |
872-50-4 |
ex 2901.1099 |
n-pentane |
109-66-0 |
ex 2905.1980 |
pentan-1-ol (n-amyl alcohol) |
71-41-0 |
ex 2905.1980 |
pentan-2-ol (sec-amyl alcohol) |
6032-29-7 |
2711.1290 + ex 2711.2990 |
propane |
74-98-6 |
ex 2905.1290 |
propan-1-ol |
71-23-8 |
ex 2905.1290 |
propan-2-ol (isopropyl alcohol, isopropanol) |
67-63-0 |
ex 2909.4480 |
2-propoxyethanol (ethylene glycol monopropyl ether, propylglycol) |
2807-30-9 |
ex 2915.3980 |
n-propyl acetate |
109-60-4 |
2903.2300 |
tetrachlorethylene (perchlorethylene, PER) |
127-18-4 |
2932.1100 |
tetrahydrofuran (oxolan) |
109-99-9 |
2707.2090 + 2902.3090 |
toluene |
108-88-3 |
2903.2200 |
trichlorethylene |
79-01-6 |
ex 2902.9099 |
trimethylbenzenes (1,2,3-, 1,2,4- and 1,3,5-trimethylbenzene) |
526-73-8 |
2902.4190 |
o-xylene |
95-47-6 |
2902.4290 |
m-xylene |
108-38-3 |
2902.4390 |
p-xylene |
106-42-3 |
Custom Tariff No59 |
Group(s) of Substances |
CAS No |
---|---|---|
2707.5090 |
aromatic hydrocarbon mixtures (including solvent naphtha)* |
various |
ex 2909.4999 |
butoxypropanols (mixture of isomers) |
various |
ex 2909.4999 |
dipropylene glycol(mono)methylether (DPM) (isomers and mixture of isomers) |
various |
2710.1299 |
light oils and preparations* |
various |
ex 2905.1980 |
pentanol (mixed isomers) |
various |
2710.1291 |
petroleum ether and petroleum spirits (mainly non-aromatic hydrocarbon mixtures) |
various |
2710.1991 |
petroleum (mainly non-aromatic hydrocarbon mixtures)* |
various |
2710.1292 |
white spirits (mainly non-aromatic hydrocarbon mixtures)* |
various |
2707.3090 + 2902.4490 |
xylenes (mixtures of isomers) |
various |
|
60 Amended by No II of the O of 2 April 2008 (AS 2008 1765). Revised in accordance with Annex 3 No 16 of the O of 22 June 2011 on the Amendment of the Customs Tariff (AS 2011 3331), No II para. 2 of the O of 27 June 2012 (AS 2012 3785), Annex 3 No 10 of the O of 10 June 2016 on the Amendment of the Customs Tariff (AS 2016 2445), Annex 2 No 6 of the O of 29 June 2016 on the Amendment of the Customs Tariff (AS 2016 2647), No II of the O of 25 Oct. 2017 (AS 2017 5953) and Annex 3 No 13 of the O of 30 June 2021 on the Amendment of the Customs Tariff, in force since 1 Jan. 2022 (AS 2021 445).
(Art. 2 let. b)
Customs Tariff No61 |
Product(s)/Group(s) of Products |
---|---|
ex 2207. |
Undenatured ethyl alcohol of an alcoholic content of 80 % vol or higher; ethyl alcohol or other spirits, denatured of any strength; not for consumption |
1000 |
|
2000 |
|
ex 2208. |
Undenatured ethyl alcohol of an alcoholic strength of less than 80 % vol; spirits, liqueurs and other spirit beverages; not for consumption |
|
|
9010 |
|
ex 2209.0000 |
Vinegar and substitutes for vinegar obtained from acetic acid, not for consumption |
2710. |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those that contain biodiesel and other than waste oils: |
|
|
1994 |
|
1999 |
|
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations and containing biodiesel, other than waste oils: |
|
2090 |
|
2711 |
Petroleum gases and other gaseous hydrocarbons: |
|
|
|
|
1990 |
|
2715.0000 |
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (e.g. asphalt mix, cutback bitumen) |
Customs Tariff No |
Product(s)/Group(s) of Products |
|
---|---|---|
3201. |
Tanning extracts of vegetable origin; tannins and their salts, ether, ester and other derivatives: |
|
1000 |
|
|
2000 |
|
|
9000 |
|
|
3202. |
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural substances; enzymatic preparations for pretanning: |
|
1000 |
|
|
9000 |
|
|
3203. |
Dyes of animal or plant origin (including dye extracts but excluding animal black), whether or not chemically uniform; preparations as specified in Note 3 to this Chapter based on the synthetic organic dyes: |
|
0010 |
|
|
0090 |
|
|
3204. |
Synthetic organic dyes, whether or not chemically uniform; preparations as specified in Note 3 to this Chapter based on synthetic organic dyes; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically uniform.: |
|
|
||
1100 |
|
|
|
||
1210 |
|
|
1290 |
|
|
|
||
1310 |
|
|
1390 |
|
|
1400 |
|
|
1500 |
|
|
1600 |
|
|
1700 |
|
|
1800 |
|
|
|
||
1910 |
|
|
1990 |
|
|
2000 |
|
|
|
||
9010 |
|
|
9090 |
|
|
3205.0000 |
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
|
3206. |
other dyes; preparations as specified in Note 3 to this Chapter, other than those of heading Nos. 3203, 3204 or 3205; inorganic products of a kind used in luminophores, whether or not chemically defined: |
|
|
||
1900 |
|
|
1100 |
|
|
2000 |
|
|
|
||
4100 |
|
|
4200 |
|
|
4900 |
|
|
5000 |
|
|
3207. |
Prepared pigments, prepared opacifiers and prepared dyes, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit and other glass in form of powder, granules or flakes: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
4000 |
|
|
3208. |
Paints and varnishes based on synthetic polymers or modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter: |
|
1000 |
|
|
2000 |
|
|
9000 |
|
|
3209. |
Paints and varnishes based on synthetic polymers or modified natural polymers dispersed or dissolved in an aqueous medium: |
|
1000 |
|
|
9000 |
|
|
3210.0000 |
other paints and varnishes; prepared water pigments of a kind used to finish leather |
|
3211.0000 |
Prepared driers |
|
3212. |
Pigments (including metallic powders and flakes), dispersed in non-aqueous media, in liquid or in paste form, of a kind used in the manufacture of paints; stamping foils; dyes and other colouring matter in forms or packaging for retail sales. |
|
1000 |
|
|
9000 |
|
|
3213. |
Artist's, students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packaging. |
|
1000 |
|
|
9000 |
|
|
3214. |
Glaziers' putty, grafting putty and other mastics; painters' fillings, non-refractory surfacing preparations of a kind used for masonry work: |
|
1000 |
|
|
9000 |
|
|
3215. |
Printing ink, writing or drawing ink or other inks, whether or not concentrated or solid: |
|
|
||
1100 |
|
|
1900 |
|
|
9000 |
|
|
9010 |
Ink cartridges (with or without integrated print head) intended to be inserted into devices Nos 8443.31, 8443.32 or 8443.39 and containing mechanical or electrical components; solid ink in processed blocks for inserting into devices Nos 8443.31, 8443.32 or 8443.39 |
|
9090 |
|
|
3301. |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpination of essential oils; aqueous distillates and aqueous solutions of essential oils: |
|
|
||
1200 |
|
|
1300 |
|
|
1900 |
|
|
|
||
2400 |
|
|
2500 |
|
|
|
||
2910 |
|
|
2930 |
|
|
2980 |
|
|
|
||
9090 |
|
|
3302. |
Mixtures of odiferous substances and mixtures (including alcoholic solutions) based on one or more of these substances, of a kind used as raw materials in industry; other preparations based on odiferous substances, of a kind used for the manufacture of beverages: |
|
9000 |
|
|
3303.0000 |
Perfumes and toilet waters |
|
3304. |
Beauty or makeup preparations and preparations for skin care, (excluding pharmaceuticals, including sun blocks or tanning agents; manicure or pedicure preparations: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
|
||
9100 |
|
|
9900 |
|
|
3305. |
Preparations for use on hair: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
9000 |
|
|
3306. |
Preparations for oral or dental hygiene, including dental fixative powders and creams; yarn used to clean the teeth (floss), in individual retail packaging: |
|
1000 |
|
|
2000 |
|
|
|
||
9010 |
|
|
9090 |
|
|
3307. |
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
|
||
4100 |
|
|
4900 |
- - other |
|
|
||
9010 |
- - solutions for contact lenses or for artificial eyes |
|
9090 |
- - other |
|
ex 3401. |
Soap: organic surface-active agents and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, or impregnated, coated or covered with soap or detergent:
|
|
1100 |
|
|
1990 |
|
|
3000 |
|
|
ex 3402. |
Organic surface-active agents (other than soap); organic surface-active agents and washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No 3401; with the exception of conditioned textile detergents with the tariff numbers 3402.5000/9000. |
|
|
||
3100 |
|
|
3900 |
|
|
|
||
|
||
4110 |
|
|
4190 |
|
|
|
||
4210 |
|
|
4290 |
|
|
4900 |
|
|
5000 |
|
|
9000 |
|
|
3403. |
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, fur skins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or oils obtained from bituminous materials: |
|
|
||
1100 |
|
|
1900 |
|
|
|
||
9100 |
|
|
9900 |
- - other |
|
3405. |
Polishes and creams for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, or impregnated, coated or covered with such preparations), excluding waxes of heading No 3404: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
4000 |
|
|
9000 |
|
|
3506. |
Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: |
|
1000 |
|
|
|
||
|
||
9130 |
|
|
9180 |
|
|
- - other: |
||
9910 |
|
|
9990 |
|
|
3707. |
Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: |
|
1000 |
|
|
9000 |
|
|
3805. |
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods, crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent: |
|
1000 |
|
|
9000 |
|
|
3808. |
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and flypapers): |
|
|
||
5200 |
|
|
5900 |
|
|
|
||
6100 |
|
|
6900 |
|
|
|
||
|
||
9120 |
|
|
9180 |
|
|
|
||
9220 |
|
|
9280 |
|
|
|
||
9320 |
|
|
9380 |
|
|
|
||
9410 |
|
|
9480 |
|
|
9900 |
- - other |
|
3809. |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: |
|
|
||
1010 |
|
|
1090 |
|
|
|
||
9100 |
|
|
9200 |
|
|
9300 |
|
|
3810. |
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes: |
|
1000 |
|
|
9000 |
|
|
3814. |
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: |
|
0090 |
|
|
3815. |
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included |
|
|
||
1100 |
|
|
1200 |
|
|
1900 |
- - other |
|
9000 |
|
|
3817. |
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 2707 or 2902: |
|
0090 |
|
|
3820.0000 |
Anti-freezing preparations and prepared de-icing |
|
3824. |
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
|
|
1010 |
|
|
1090 |
|
|
3000 |
|
|
4000 |
|
|
5000 |
|
|
6000 |
|
|
|
||
8100 |
|
|
8200 |
|
|
8300 |
|
|
8400 |
|
|
8500 |
|
|
8600 |
|
|
8700 |
|
|
8800 |
|
|
8900 |
|
|
|
||
9100 |
|
|
9200 |
|
|
- - other: |
||
|
||
9911 |
|
|
9919 |
|
|
|
||
9991 |
|
|
9999 |
|
|
3825. |
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter (except special waste containing VOC [with accompanying documents for special waste]): |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
|
||
4100 |
|
|
4900 |
|
|
5000 |
|
|
|
||
6100 |
|
|
6900 |
|
|
|
||
9010 |
- - for animal feeding |
|
9090 |
- - other |
|
3826. |
Biodiesel and its mixtures, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals: |
|
0090 |
|
|
3827. |
Mixtures containing halogenated derivatives of methane, ethane or propane, not mentioned or included elsewhere: |
|
|
||
1100 |
|
|
1200 |
|
|
1300 |
|
|
1400 |
|
|
2000 |
|
|
|
||
3100 |
|
|
3200 |
|
|
3900 |
|
|
4000 |
|
|
|
||
5100 |
|
|
5900 |
|
|
|
||
6100 |
|
|
6200 |
|
|
6300 |
|
|
6400 |
|
|
6500 |
|
|
6800 |
|
|
6900 |
|
|
9000 |
|
|
3901. |
Polymers of ethylene, in primary forms: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
4000 |
|
|
|
||
9010 |
|
|
9080 |
|
|
3902. |
Polymers of propylene or other olefins, in primary forms: |
|
1000 |
|
|
2000 |
|
|
3000 |
|
|
|
||
9010 |
|
|
9090 |
|
|
3903. |
Polymers of styrene, in primary forms: |
|
|
||
1100 |
|
|
1900 |
|
|
2000 |
|
|
3000 |
|
|
9000 |
|
|
3904. |
Polymers of vinyl chloride or other halogenated olefins, in primary forms: |
|
1000 |
|
|
|
||
2100 |
|
|
2200 |
|
|
3000 |
|
|
4000 |
|
|
5000 |
|
|
|
||
6100 |
|
|
6900 |
|
|
9000 |
|
|
3905. |
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: |
|
|
||
1200 |
|
|
1900 |
|
|
|
||
2100 |
|
|
2900 |
|
|
3000 |
|
|
|
||
9100 |
|
|
|
||
9910 |
|
|
9990 |
|
|
3906. |
Acrylic polymers in primary forms: |
|
1000 |
|
|
|
||
9010 |
|
|
9090 |
|
|
3907. |
Polyacetals, other polyethers and epoxy resins, in primary forms polycarbonates, alkyd resins, allyl polyesters and other polyesters, in primary forms: |
|
|
||
1010 |
|
|
1090 |
|
|
|
||
2100 |
- - bis(polyoxyethylene) methylphosphonate |
|
- - other |
||
2910 |
|
|
2990 |
|
|
|
||
3010 |
|
|
3090 |
|
|
4000 |
|
|
5000 |
|
|
|
||
6100 |
|
|
6900 |
|
|
7000 |
|
|
|
||
9100 |
|
|
|
||
9910 |
- - - products listed in Part 1b |
|
9920 |
|
|
9970 |
- - - other |
|
3908. |
Polyamide in primary forms |
|
1000 |
|
|
9000 |
|
|
3909. |
Amino-resins, phenolic resins and polyurethane, in primary forms: |
|
|
||
1010 |
|
|
1090 |
|
|
2000 |
|
|
3000 |
|
|
3100 |
|
|
3900 |
|
|
4010 |
|
|
4090 |
|
|
5000 |
|
|
3910.0000 |
Silicone, in primary forms |
|
3911. |
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms: |
|
|
||
1010 |
|
|
1090 |
|
|
2000 |
|
|
|
||
9010 |
|
|
9090 |
- - other |
|
3912. |
Cellulose and its chemical derivates, not elsewhere specified or included, in primary forms: |
|
|
||
1100 |
|
|
1200 |
|
|
2000 |
|
|
|
||
|
||
3110 |
|
|
3190 |
|
|
|
||
3910 |
|
|
3990 |
|
|
|
||
9010 |
- - products listed in Part 1b |
|
9090 |
- - other |
|
3913. |
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms: |
|
1000 |
- alginic acid, its salts and esters |
|
- other: |
||
9010 |
|
|
9090 |
|
|
3914. |
Ion-exchangers based on polymers of headings Nos. 3901 to 3913, in primary forms: |
|
0010 |
|
|
0090 |
- other |
62 Inserted by No II para. 3 of the O of 27 June 2012 (AS 2012 3785). Revised by No II of the DETEC Ordinance of 28 Nov. 2016, in force since 1 Jan. 2017 (AS 2016 4923).
(Art. 9 let. c)
All VOC relevant processes must be optimised with a view to reducing diffuse VOC emissions.
1 Processes must be conducted in closed systems, provided this is technically and operationally possible and economically acceptable.
2 The exhaust air from closed systems must be processed by the APP.
3 In the case of processes in non-closed systems, the exhaust air must be processed by the APP via suction hoods or shape-adapted source extractors with appropriate suction capacity either directly or following concentration.
4 Room exhaust air must be processed by the APP directly or following concentration.
5 The exhaust air under paragraphs 2-4 must be processed by the APP after production has been completed (APP stopping time).
6 Paragraphs 3-5 do not apply if it is established that the exhaust air due to its negligible VOC concentration is unlikely to be processed by the APP.
7 There must be an up-to-date maintenance plan for the exhaust air system, which in particular sets out how it is guaranteed that:
8 The ventilation in working spaces with mechanically generated incoming air must be operated, provided this is technically and operationally possible and economically feasible, so that negative pressure is maintained if:
Containers for VOCs must be fitted with suitable caps.
1 Up-to-date working regulations must be provided regulating the low-emission handling of solvents. Regulations must also be provided on how to deal with leakages of solvents.
2 Employees must be trained regularly in how to apply the working regulations.
3 Compliance with working regulations must be verified regularly.
1 An up-to-date inventory of the sources of diffuse VOC emissions and the intake and exhaust air flows must be provided. This contains in particular:
2 Diffuse VOC emissions must be justified.
Processes |
Requirements |
---|---|
|
|
|
|
|
|
|
|
|
|
|
|
|
The requirements in terms of this Annex may on request be replaced by other requirements provided diffuse VOC emissions are thereby reduced at least to the same extent.
1 The FOEN shall issue industry-specific guidelines in order to specify the requirements in terms of this Annex. These may lay down additional industry-specific requirements.
2 It shall review the guidelines every five years.
3 When issuing or reviewing the guidelines, it shall consult the industries and cantons concerned and take account of technical developments.