English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Ordinance on the Incentive Tax on Volatile Organic Compounds
of 12 November 1997 (Status as of 1 January 2018)
The Swiss Federal Council,
based on Articles 35a and 35c of the Environmental Protection Act of 7 October 19831 (EPA),
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:
- VOCs on the positive list of substances (Annex 1);
- VOCs according to letter a that are contained in products mentioned in the positive list of products (Annex 2).
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:
- implements the provisions on the distribution of the tax revenue (Art. 23–23b);
- supports the Directorate General of Customs in implementing the tax exemption provisions in cases of measures taken to reduce emissions (Art. 9–9h);
- evaluates the effect on air quality of the tax and the exemption from tax in cases of measures taken to reduce emissions and publishes the results regularly.
3 The Federal Customs Administration 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:
- the measures plans in accordance with Article 9d and revisions made to the same (Art. 9f and 9g);
- the proof in accordance with Article 9h;
- the VOC balance sheets in accordance with Article 10.
- the request for an extension of the deadline in accordance with Article 9i.
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.
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 FOEN2 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.3
1 Amended by No I of the O of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951).
2 Expression in accordance with No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). This amendment has been made throughout the text.
3 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.
1 VOCs in the following mixtures and products are exempt from tax:
- mixtures and products in which the VOC content does not exceed 3 per cent (% by weight);
- mixtures and products manufactured in Switzerland that are not on the positive list of products.
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.
1 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 19852 (OAPC) are exempt from the tax if:
- the measures taken have resulted in the annual quantity of VOC emissions from these installations being reduced by at least 50 per cent of the VOC emissions quantity allowed for the same rate of production while complying with the preventive emission limits set by Articles 3 and 4 of the OAPC; and
- the air purification plant (APP) used therefor is in a good technical condition and is operational for 95 per cent of the operating time;
- the VOC emissions of the stationary installation that are not processed by the APP (diffuse VOC emissions) are reduced in accordance with Annex 3.
1 Two or more stationary installations may on application be combined as an installation group if:
- they are operated by the same person; and
- each installation meets the requirements of the OAPC.2
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:
- the exclusion of decommissioned stationary installations;
- the subsequent inclusion of newly commissioned stationary installations;
- the subsequent inclusion of stationary installations that already meet the requirements set out in Annex 3.3
1 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
2 Amended by No I of the O of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
3 Amended by No I of the O of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573).
4 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:
- the exemption requirements set out in Article 9 are met outside the downtime;
- the cantonal authority was informed immediately of the exceptional event; and
- the exceptional event was not caused by the inadequate maintenance or incorrect operation of the APP.
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:
- the exemption requirements set out in Article 9 are met outside the period during which the APP was being replaced;
- the cantonal authority is informed in advance of the planned downtime of the APP; and
- the replacement work is carried out during the company holidays or at times of low production.
1 Article 9 paragraph 1 letter c is fulfilled, if:
- the stationary installation already meets the requirements set out in Annex 3; or
- the diffuse VOC emissions are reduced in accordance with the measures plan approved by the Directorate General of Customs to the extent that the stationary installation fulfils the requirements set out in Annex 3 by 31 December 2022 (the operating period) at the latest.
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.
1 The measures plan under Article 9c paragraph 1 letter b shall comprise:
- information on the extent to which the requirements set out in Annex 3 (target-versus-actual analysis) have been met;
- the planned measures;
- the planned schedule for implementing the measures;
- the emissions reduction potential of each measure.
2 It must provide that a minimum of half of the planned emissions reductions are met in the first three years of its duration.
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.
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.
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.
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:
- the stationary installation satisfies the requirements set out in Annex 3; or
- the measures contained in the approved measures plan for the financial year concerned have been implemented on schedule and the stationary installation fulfils the other requirements set out in Annex 3.
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.
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:
- the fundamental change that has occurred since approval of the measures plan that would jeopardise viability if the measures are implemented within the deadline, and its effects on the undertaking;
- proof that the fundamental change in terms of letter a has occurred through no fault of the undertaking;
- all measures already taken to reduce diffuse VOC emissions in the stationary installation concerned;
- the anticipated costs of each measure to be postponed;
- the schedule for implementing the measures to be postponed.
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.
New stationary installations that meet the requirements for an exemption under Article 9 become exempt from the tax from the following dates:
- if the stationary installation already satisfies the requirements of Annex 3: on coming into operation;
- if the stationary installation does not yet satisfy the requirements of Annex 3: from the financial year following the year in which the application for approval of the measures plan is submitted.
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.1
2 A VOC balance sheet shall contain:
- entries, stocks, outgoings;
- quantities contained in mixtures and products;
- quantities recovered;
- quantities eliminated in the enterprise or through an external enterprise, or quantities transformed;
- remaining emissions.
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.
Persons who produce VOCs must report to the Directorate General of Customs, which shall maintain a register.
A tax demand is made:
- for VOCs produced within Switzerland, at the moment when they leave the manufacturer, or are used by the manufacturer;
- for VOCs subject to subsequent payment of the tax under Article 22 paragraph 2, at the moment when the beneficiary uses the VOCs, or passes them on to a third party.
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.1
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.
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:
- if the tax payer acknowledges the tax demand;
- by each official act by which the tax demand is made to the tax payer.
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.
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.
5 Requests for refund may be made only after the end of the financial year unless they concern an export.
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:
- the cantonal authorities;
- the Directorate General of Customs, in the case of exported VOCs.
2 In the case of exported VOCs, the application must contain:
- the quantity of VOCs exported over a maximum period of twelve months, as declared on the export documents;
- reports on manufacture, samples contained in their original packaging, or other documentation required to assess the quantity of VOCs exported;
- any further information required for the calculation of the refund requested by the Directorate General of Customs.
1 The Directorate General of Customs may authorise persons to acquire VOCs provisionally exempt from tax provided that they undertake:
- to use or handle at least 50 t of VOCs per annum in such a way that they are not released to the environment; or
- to export at least 50 t of VOCs per annum.2
1bis It may also grant this authorisation to persons who use a substance listed in Annex 1 of this Ordinance if they prove that:
- this substance amounts to at least 55 per cent of their entire consumption of VOCs;
- they use at least 1 tonne of this substance each year; and
- due to chemical transformation caused by the process for using the substance, on average no more than 2 per cent of the substance is released to the environment.4
3 The formal commitment or the proof must be submitted to the Directorate General of Customs.
1 Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 ( AS 1999 604)
2 Amended by No I of the O of 26 June 2002, in force since 1 Dec. 2002 (AS 2002 3117)
3 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).
4 Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
5 Amended by No I of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
6 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.
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 20052 must prove that an authorisation to obtain VOCs provisionally exempt from tax existed at the time of the original customs declaration.
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.
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:
- insurers providing mandatory health insurance in accordance with the Federal Act of 18 March 19942 on Health Insurance (HIA);
- the military insurance fund in accordance with the Federal Act of 19 June 19923 on Military Insurance (MIA).
5 The insurers shall distribute the annual revenue in equal parts to all those who, in the year of distribution:
- are required to insure themselves in terms of the HIA or of Article 2 paragraph 1 or 2 MIA; and
- are domiciled or habitually resident in Switzerland.
1 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).
2 SR 832.10
3 SR 833.1
4 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
5 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.
1 Each insurer shall report the following to the Federal Office of Public Health by 20 March of the distribution year:
- the number of persons that it insures that meet the requirements of Article 23 paragraph 5 as of 1 January of the distribution year;
- the sum actually distributed in the previous 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.
- Compensation for the insurers is governed by Article 123 of the CO2 Ordinance of 30 November 20122.
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.
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.
(Art. 2 let. a)
Customs Tariff No2
2707.1090 + 2902.2090
benzyl alcohol (phenylmethanol)
(diethylene glycol diethyl ether, diethyl diglycol)
(diethylene glycol dimethyl ether, (dimethyl diglycol)
2711.1390 + ex 2901.1019
butane-1-ol (n-butyl alcohol)
butane-2-ol (sec-butyl alcohol)
(ethylene glycol monobutyl ether, butyl glycol)
(diethylen glycol monobutyl ether, butyl diglycol)
ex 2915. 3980
(ethylene glycol monobutyl ether acetate, butyl glycol acetate)
(propylene glycol monobutyl ether)
ex 2902.9099 + ex 3805.9000
dichloromethane (methylene chloride)
(ethylene glycol diethyl ether, diethyl glycol)
(ethylene glycol dimethyl ether, dimethylglycol)
1,4-dioxane (diethylene dioxide)
di-n-propyl ether (propyl ether)
other than distilled liquids that are not for drinking or consumption (Art. 31 Alcohol Act)
ex 2909. 4480
(ethylene glycol monoethyl ether, ethyl glycol)
(propylene glycolmonoethyl ether)
(propylene glycol monomethyl ether acetate)
ex 2909. 4480
(ethylene glycol monomethyl ether, methyl glycol)
ex 2915. 3980
2-methoxy ethyl acetate
(methyl glycol acetate)
(propylene glycol monomethyl ether)
2-methyl butane (i-pentane)
methyl ethyl ketone (2-butanone, MEK)
2-methyl pentane (i-hexane)
(methyl isobutyl ketone, MIBK)
2711.1390 + ex 2901.1019
2-methyl propane (isobutane)
2-methyl propane-1-ol (isobutanol)
pentan-1-ol (n-amyl alcohol)
pentan-2-ol (sec-amyl alcohol)
2711.1290 + ex 2711.2990
(isopropyl alcohol, isopropanol)
(ethylene glycol monopropyl ether, propylglycol)
tetrachlorethylene (perchlorethylene, PER)
2707.2090 + 2902.3090
(1,2,3-, 1,2,4- and 1,3,5-trimethylbenzene)
526-73-8 95-63-6 108-67-8
Custom Tariff No4
Group(s) of Substances
aromatic hydrocarbon mixtures
(including solvent naphtha)*
butoxypropanols (mixture of isomers)
(DPM) (isomers and mixture of isomers)
light oils and preparations*
pentanol (mixed isomers)
petroleum ether and petroleum spirits
(mainly non-aromatic hydrocarbon mixtures)
(mainly non-aromatic hydrocarbon mixtures)*
(mainly non-aromatic hydrocarbon mixtures)*
2707.3090 + 2902.4490
xylenes (mixtures of isomers)
* Fractions boiling at or below 240°C.
(Art. 2 let. b)
Customs Tariff No2
Product(s)/Group(s) of Products
Undenatured ethyl alcohol of an alcoholic content of 80 % vol or higher; ethyl alcohol or other spirits, denatured of any strength; not for consumption
Undenatured ethyl alcohol of an alcoholic strength of less than 80 % vol; spirits, liqueurs and other spirit beverages; not for consumption
Vinegar and substitutes for vinegar obtained from acetic acid, not for consumption
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:
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:
Petroleum gases and other gaseous hydrocarbons:
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)
Tanning extracts of vegetable origin; tannins and their salts, ether, ester and other derivatives:
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural substances; enzymatic preparations for pretanning:
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:
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.:
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
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:
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:
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:
Paints and varnishes based on synthetic polymers or modified natural polymers dispersed or dissolved in an aqueous medium:
other paints and varnishes; prepared water pigments of a kind used to finish leather
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.
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.
Glaziers’ putty, grafting putty and other mastics; painters’ fillings, non-refractory surfacing preparations of a kind used for masonry work:
Printing ink, writing or drawing ink or other inks, whether or not concentrated or solid:
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
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:
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:
Perfumes and toilet waters
Beauty or makeup preparations and preparations for skin care, (excluding pharmaceuticals, including sun blocks or tanning agents; manicure or pedicure preparations:
Preparations for use on hair:
Preparations for oral or dental hygiene, including dental fixative powders and creams; yarn used to clean the teeth (floss), in individual retail packaging:
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:
– – other
– – solutions for contact lenses or for artificial eyes
– – other
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:
Organic surface-active agents (other than soap); organic surface-active agents 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 3402.2000/9000.
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:
– – other
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:
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:
– – other:
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:
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:
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):
– – other
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:
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:
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers:
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
– – other
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 2707 or 2902:
Anti-freezing preparations and prepared de-icing
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:
– – other:
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]):
– – for animal feeding
– – other
Biodiesel and its mixtures, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals:
Polymers of ethylene, in primary forms:
Polymers of propylene or other olefins, in primary forms:
Polymers of styrene, in primary forms:
Polymers of vinyl chloride or other halogenated olefins, in primary forms:
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms:
Acrylic polymers in primary forms:
Polyacetals, other polyethers and epoxy resins, in primary forms polycarbonates, alkyd resins, allyl polyesters and other polyesters, in primary forms:
– – – products listed in Part 1b
– – – other
Polyamide in primary forms
Amino-resins, phenolic resins and polyurethane, in primary forms:
Silicone, in primary forms
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:
– – other
Cellulose and its chemical derivates, not elsewhere specified or included, in primary forms:
– – products listed in Part 1b
– – other
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:
– alginic acid, its salts and esters
Ion-exchangers based on polymers of headings Nos. 3901 to 3913, in primary forms:
1 Amended by No II of the O of 2 April 2008 (AS 2008 1765 3433). 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) and No II of the O of 25 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 5953).
2 SR 632.10 Annex
(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:
- the exhaust air system is airtight;
- components that are essential to the system are quickly replaced.
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:
- a production building has only one working space and this emits an annual load at least 500 kg of VOCs;
- a production building has several working spaces and they emit an annual total load of at least 1000 kg of VOCs; or
- a production building has several working spaces and one of these working spaces emits an annual load of at least 500 kg of VOCs.
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:
- a ventilation plan;
- a quantitative estimate of the emissions from each source.
2 Diffuse VOC emissions must be justified.
– Pipeline to waste disposal centre or by means of closed containers
a When using halogenated VOCs, Annex 2 No 87 OAPC must be complied with.
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.