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Domestically produced spirits, brandies and aperitifs, etc. and high-grade alcohol produced for industrial purposes are liable to tax. Imported products are liable to what are known as monopoly taxes.
The alcohol tax does not apply to traditional fermented products such as beer, wine and cider. Beer, however, is subject to a beer tax levied by the Federal Customs Administration.
The object of this tax are ready-to-use tobacco products, cigarette papers and substitute products that are commercially manufactured in or imported into Switzerland.
Manufacturers must pay the tax on tobacco products produced in Switzerland; for imported tobacco products, the person liable for customs duties pays the tax.
You can inspect the current tariffs for tobacco tax on the Swiss Customs Administration's website.