Exporting olive oil to Switzerland. A state stockpile, with its own licence.
In Switzerland olive oil is a compulsory state stockpile. That is why above 20 kg the importer must hold a licence and pay a levy on each kg.
Edible oils are subject to Swiss compulsory stockpiling. The réservesuisse guide, valid from 1 October 2025, states that anyone importing edible oils and fats above 20 kg of dutiable weight must hold the réservesuisse general import licence (GEB). Up to and including 20 kg it is not needed.
The GEB is free, the levy is not. With the GEB the importer undertakes to pay the guarantee fund levy, in francs per kg, at the rate for the customs heading published by réservesuisse. The GEB lasts three years and is renewed with each import.
Olive oil pays the reduced VAT rate of 2.6%. It is the rate for foodstuffs; wine, by comparison, pays 8.1%.
This page is part of exporting olive oil, and covers the Swiss market. Duty on gross weight, the import declaration and the proof of origin, which apply to every food, are in exporting food to Switzerland.
How to export olive oil to Switzerland: compulsory stockpile, GEB, VAT
To export olive oil to Switzerland you need an importer with the réservesuisse GEB, if the shipment exceeds 20 kg, the guarantee fund levy for each kg, duty on gross weight and reduced VAT at 2.6%. The importer applies for the GEB, but the cost of the levy goes into the price.
| Item | What Switzerland requires | Source |
|---|---|---|
| réservesuisse GEB | Above 20 kg of dutiable weight. | réservesuisse, GEB guide |
| Guarantee fund levy | In francs per kg, according to the customs heading. | réservesuisse, GEB guide |
| Duty | In francs per 100 kg gross. | Swiss customs tariff |
| VAT | 2.6%, reduced rate. | FTA |
Why olive oil in Switzerland needs a licence: compulsory stockpiling
Switzerland keeps compulsory stocks of some foods to secure the country's supply, and edible oils and fats are among them, together with sugar, coffee, rice and cereals. That is why their import is subject to a licence and a levy, as explained in the guide of réservesuisse, the organisation that issues the licence.
«In der Schweiz unterliegt der Import von Zucker, Kaffee, Reis, Speiseölen und -fetten, Getreide zur menschlichen Ernährung sowie Energie- und Proteinträgern zu Futterzwecken einer Bewilligungs- und Abgabepflicht.» (réservesuisse, GEB guide, valid from 1 October 2025)
The réservesuisse GEB: above 20 kg, free, three years
Anyone importing olive oil into Switzerland above 20 kg of dutiable weight must hold the réservesuisse general import licence. Shipments up to and including 20 kg enter without it. Swiss customs checks in the import declaration that the importer has a valid GEB, and the number must be written in the declaration.
The GEB is applied for free of charge on the réservesuisse portal and applies only to the goods group requested. It lasts three years from the date of the decision and renews itself with each import; if nothing is imported for three years, it lapses, and can be applied for again at no cost.
Note the difference with wine in Switzerland. For wine the licence is issued by the Federal Office for Agriculture and is needed from 20 kg gross upwards; for olive oil it is issued by réservesuisse and is needed above 20 kg. A mixed shipment of wine and olive oil may therefore require the importer to hold two different licences.
The guarantee fund levy
With the GEB the importer undertakes to pay the guarantee fund levy, which covers the costs of compulsory stocks. The levy is expressed in francs per kg and changes according to the goods group: the rates in force for each customs heading are published by réservesuisse, and may change over time.
For the Italian mill the levy is a cost the importer builds into the price, like duty. The downloadable sheet estimates it from the weight of the shipment and the rate for your heading, which you type in by hand after reading it on the réservesuisse website.
Swiss VAT on olive oil: 2.6%
Olive oil pays Swiss import VAT at the reduced rate of 2.6%, the one for foodstuffs. The base includes the value of the goods, transport to destination and duty, and the importer pays it. Who pays it is decided by the Incoterm written in the offer, as explained in Incoterms: who pays what.
The template, to download
One file, two sheets. The first is the checklist, with the source next to each line and a drop-down status to fill in. The second works out the weight of the shipment, tells you whether the réservesuisse GEB is needed, and estimates the guarantee fund levy with your rate and VAT at 2.6%.
| File | What it contains | Link |
|---|---|---|
| Olive oil in SwitzerlandExcel, two sheets | Ten checklist lines with the source, the GEB threshold, the levy and VAT at 2.6%. |
The files are free. There is no form in front of them, we don't ask for an address and we receive no notification when someone downloads them. The levy and duty rates are not in the sheet: they change with the heading and are read at the source.
Questions and answers
What do you need to export olive oil to Switzerland?
A Swiss importer with the réservesuisse general import licence (GEB), if the shipment exceeds 20 kg of dutiable weight, the guarantee fund levy for each kg, duty on gross weight and reduced VAT at 2.6%.
The GEB is needed because edible oils are subject to Swiss compulsory stockpiling.
Do you need a licence to import olive oil into Switzerland?
Yes, above 20 kg of dutiable weight. The réservesuisse guide, valid from 1 October 2025, requires the general import licence (GEB) for edible oils and fats; up to and including 20 kg you import without it.
The GEB is free, lasts three years and is renewed with each import.
What is the guarantee fund levy on olive oil in Switzerland?
It is the levy the importer holding the GEB pays to cover the costs of Swiss compulsory stocks. It is expressed in francs per kg, at the rate for the customs heading published by réservesuisse.
For the Italian producer it is a cost the importer builds into the price, like duty.
What VAT does olive oil imported into Switzerland pay?
The reduced rate of 2.6%, the one for foodstuffs. The base includes the value of the goods, transport to destination and duty.
Wine, by contrast, pays the standard rate of 8.1%, because alcoholic beverages are excluded from the reduced rate.
Is the licence for olive oil the same as for wine in Switzerland?
No. For olive oil the GEB is issued by réservesuisse and is needed above 20 kg of dutiable weight; for wine it is issued by the Federal Office for Agriculture and is needed from 20 kg gross upwards.
A mixed shipment of wine and olive oil may require the importer to hold two different licences.
Notes on sources
- réservesuisse, guide to the general import licence for food and feed subject to the levy, valid from 1 October 2025: the goods covered, the 20 kg threshold, the free licence, the guarantee fund levy, the three-year validity, the customs check. The quotation marks enclose the text verbatim.
- Federal Office for Agriculture (FOAG), importing wine, published 6 January 2025: the wine GEB from 20 kg gross, for comparison.
- Federal Tax Administration (FTA): VAT rates in force from 1 January 2024, 2.6% for foodstuffs and 8.1% standard, as reported in exporting food to Switzerland.
- The sources were read on 25 September 2026. The levy and duty rates are not given: they are read on the réservesuisse website and in the Swiss tariff.
In Switzerland the first question is whether the importer has the GEB for oils.
If they do, the rest is weight, levy and rate. If they don't, above 20 kg it is the first thing Swiss customs checks. With Itria we start from the outside to build custom digital systems for exporters. For you that translates into more requests, fewer losses and less manual work. Write us a line about what weighs on you. We take the first step: what a buyer sees when they look you up, and what we found there. Even if we don't end up working together.