The current target values
The decisive figure is the combined WLTP value. There is no flat tax – the levy only applies when the individual target value is exceeded:
- 2025–2029: 153.9 g CO₂/km for vans and light semi-trailer tractors
- From 2030: 90.6 g CO₂/km
- Sanction: CHF 95 per g CO₂/km above the target value (as of 2026; statutory range CHF 95–152, set annually by DETEC)
Which vehicles count as light commercial vehicles?
The light-commercial-vehicle rules cover:
- Classic vans and panel vans
- Chassis cabs and flatbed vehicles up to 3.5 t
- Light semi-trailer tractors
New vehicle or used?
The period between the first registration abroad and the Swiss customs declaration is decisive:
- Registered less than 6 months before the customs declaration: practically always counts as a new vehicle – subject to the CO₂ levy
- 6–12 months old with less than 5'000 km: also within scope
- Older than 12 months, or over 6 months with more than 5'000 km: usually a used car without CO₂ levy
Exemptions: special-purpose vehicles
Certain vehicles are exempt from the CO₂ levy, provided they meet the respective criteria:
- Motorhomes and caravans
- Armoured vehicles
- Ambulances and hearses
- Wheelchair-accessible vehicles
- Mobile cranes (load moment ≥ 400 kNm) and other special vehicles
How the levy is calculated
Your vehicle's individual target value depends on the kerb weight and is compared against the WLTP CO₂ value. The reference is the average kerb weight of all new light commercial vehicles (2026: 2'130 kg). Since 2025 the inverted target-value line applies: the heavier the vehicle, the lower the permitted CO₂ emissions. With our online calculator you determine the target value and excess within seconds.
Handling for private individuals
Send us the following documents to CO₂ Börse AG, Büelrainstrasse 15a, 8400 Winterthur:
- Completed handling form
- Form 13.20 A
- CoC / EC certificate of conformity
- Swiss customs receipt
- Foreign vehicle registration document
- Current mileage
Large importers: fleet instead of individual vehicle
Anyone importing light commercial vehicles regularly settles via the fleet. We take over fleet management, punctual SFOE filing and CO₂ pool management: analysis by CO₂ class and kerb weight, pool administration, target monitoring and integration of low-CO₂ vehicles.
Checklist for your light-commercial import
Six steps to a correct CO₂ handling:
- Prepare the vehicle data: COC, WLTP value, kerb weight, first registration, mileage
- Check the scope (new vehicle or used?)
- Determine the levy with the online calculator
- Choose the handling route (private by post, dealers electronically)
- Prepare the documents for registration
- As a large importer: consider CO₂ pool management