Exporting olive oil to Switzerland. A state stockpile, with its own licence.
In Switzerland, olive oil is part of the state's compulsory stocks. That's why, above 20 kg, the importer needs a licence and pays a levy on every kg.
Edible oils are subject to Swiss compulsory stockholding. The réservesuisse guide, valid from 1 October 2025, says anyone importing edible oils and fats above 20 kg of dutiable weight must hold the réservesuisse general import licence (GIL). Up to and including 20 kg, it isn't needed.
The GIL is free; the levy isn't. With the GIL, the importer undertakes to pay the guarantee fund levy, in francs per kg, at the rate for the tariff code published by réservesuisse. The GIL lasts three years and renews with every import.
Olive oil pays reduced VAT at 2.6%. That's 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 proof of origin, which apply to every food, are in exporting food to Switzerland.
How to export olive oil to Switzerland: compulsory stocks, GIL, VAT
Exporting olive oil to Switzerland takes an importer with the réservesuisse GIL if the shipment exceeds 20 kg, the guarantee fund levy on every kg, duty on gross weight and reduced VAT at 2.6%. The importer applies for the GIL, but the cost of the levy ends up in the price.
| Item | What Switzerland requires | Source |
|---|---|---|
| réservesuisse GIL | Above 20 kg of dutiable weight. | réservesuisse, GIL guide |
| Guarantee fund levy | In francs per kg, depending on the tariff code. | réservesuisse, GIL guide |
| Duty | In francs per 100 kg gross. | Swiss customs tariff |
| VAT | 2.6%, reduced rate. | FTA |
Why olive oil needs a licence in Switzerland: compulsory stocks
Switzerland keeps compulsory stocks of certain foods to secure the country's supply, and edible oils and fats are among them, along with sugar, coffee, rice and cereals. That's why importing them requires a licence and a levy, as explained in the guide from 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, GIL guide, valid from 1 October 2025)
The réservesuisse GIL: 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 the import declaration for a valid GIL, and the number has to be entered on the declaration.
The GIL is applied for free on the réservesuisse portal and only covers the group of goods requested. It lasts three years from the date of the decision and renews automatically with every import; if nothing is imported for three years it lapses, and you can apply again at no cost.
Note the difference from 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's issued by réservesuisse and is needed above 20 kg. So a mixed shipment of wine and oil may require the importer to hold two different licences.
The guarantee fund levy
With the GIL, the importer undertakes to pay the guarantee fund levy, which covers the cost of compulsory stocks. The levy is expressed in francs per kg and varies by group of goods: réservesuisse publishes the current rates for each tariff code, and they can change over time.
For the Italian olive mill, the levy is a cost the importer builds into the price, like duty. The downloadable sheet estimates it from the shipment's weight and the rate for your tariff code, which you enter by hand after looking it up 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 rate for foodstuffs. The taxable amount includes the value of the goods, transport to destination and duty, and the importer pays it. Who pays depends on the term written in the offer, as explained in Incoterms: who pays for 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 shipment's weight, tells you whether the réservesuisse GIL is needed, and estimates the guarantee fund levy at your rate and the VAT at 2.6%.
| File | Contents | Link |
|---|---|---|
| Olive oil to SwitzerlandExcel, two sheets | Ten checklist lines with their sources, the GIL threshold, the levy and VAT at 2.6%. |
The files are free. There's no form in the way, we don't ask for an email address, and we don't get notified when anyone downloads them. The levy and duty rates aren't in the sheet: they change with the tariff code and you look them up at the source.
Questions and answers
What do you need to export olive oil to Switzerland?
A Swiss importer holding the réservesuisse general import licence (GIL, in German GEB) if the shipment exceeds 20 kg of dutiable weight, the guarantee fund levy on every kg, duty on gross weight and reduced VAT at 2.6%.
The GIL is needed because edible oils are subject to Swiss compulsory stockholding.
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 (GIL) for edible oils and fats; up to and including 20 kg you can import without one.
The GIL is free, lasts three years and renews with every import.
What is the guarantee fund levy on olive oil in Switzerland?
It's the levy the importer holding the GIL pays to cover the cost of Switzerland's compulsory stocks. It's expressed in francs per kg, at the rate for the tariff code published by réservesuisse.
For the Italian producer it's a cost the importer builds into the price, like duty.
What VAT does imported olive oil pay in Switzerland?
The reduced rate of 2.6%, the one for foodstuffs. The taxable amount 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 GIL is issued by réservesuisse and is needed above 20 kg of dutiable weight; for wine it's issued by the Federal Office for Agriculture and is needed from 20 kg gross upwards.
A mixed shipment of wine and oil may require the importer to hold two different licences.
Notes on sources
- réservesuisse, guide to the general import licence for foods and feed subject to the levy (in German), valid from 1 October 2025: the goods covered, the 20 kg threshold, the fact that it's free, the guarantee fund levy, three-year validity, the customs check. The quotation is word for word.
- Federal Office for Agriculture (FOAG), importing wine, published on 6 January 2025: the wine GIL 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 aren't given here: you look them up on the réservesuisse website and in the Swiss tariff.
In Switzerland, the first question is whether the importer holds the GIL for oils.
If they do, the rest is weight, levy and rates. If they don't, above 20 kg it's the first thing Swiss customs checks. At Itria we start from the outside and build tailored digital systems for exporters. For you, that means more enquiries, fewer losses and less manual work. Drop us a line about what's slowing you down. We'll make the first move: we'll look at what a buyer sees when they search for you, and tell you what we found. Even if we never end up working together.