Nicotine pouches in Switzerland: why the price must already be on the can at the border

In short: Anyone importing nicotine pouches into Switzerland needs the retail price in Swiss francs and the tax registration number (Reversnummer) on every can — and they must be there at customs clearance. Unlike e-cigarettes, there is no tolerance. If the price is missing, the shipment stays at the border.

Nicotine pouches are tobacco products in law

Tobacco-free nicotine pouches ("pouches", "white snus") are classified under the Tobacco Products Act as nicotine products for oral use (Art. 3 let. d TabPG). Art. 3 let. a TabPG treats them as tobacco products, even though they contain no tobacco.

For tobacco tax purposes, they are a substitute product under Art. 1 para. 3 TStG (Tobacco Tax Act). They are taxed like chewing and snuff tobacco: at 10% of the retail selling price, under tariff number 2404.1100.

This dual status creates two separate sets of obligations that are often confused in practice:

• Product and health law (FOPH): ingredients, contaminants, warning notice, product notification.
• Tax law (BAZG, Federal Office for Customs and Border Security): Reversnummer, price marking, customs clearance.

The obligation to print the price on the pack does not come from the TabPG. It is laid down in the Tobacco Tax Act — which explains why it is enforced so strictly.

What must be on the can: Art. 16 TStG

Under Art. 16 para. 1 TStG, every retail pack must bear:

1. the retail price in Swiss currency (let. a),
2. the Reversnummer or the company name (let. b),
3. for cut, roll, chewing and snuff tobacco, additionally the net weight of the contents (let. c).

Only letter c is product-specific. Price and Reversnummer apply without exception to every tobacco product and every substitute product. The only exemption, under Art. 16 para. 1bis TStG, is for goods re-exported under customs supervision or transferred to an authorised tax warehouse.

Whether the weight requirement under let. c also applies to tobacco-free pouches has not been definitively settled. We recommend stating the weight as a precaution and obtaining written confirmation from the competent authority.

The decisive moment: customs clearance

The BAZG tobacco tax information sheet (as of 1 March 2026) states that the particulars under Art. 16 TStG must be on the pack at the time of customs clearance. The tolerance for a missing retail selling price applies expressly only to electronic cigarettes. Non-compliant shipments can only be cleared with authorisation from the Tobacco and Beer Section (TABI). BAZG Guideline R-120-3 (section 6.4.13) contains the same rule.

For importers coming from the e-cigarette business, this is a trap. What is tolerated for e-liquids and disposables leads to a blocked shipment for nicotine pouches.

Warning notice and price: different deadlines

Under R-120-3 section 6.4.13, the health warning may be corrected up until the product is supplied to consumers. Price and Reversnummer, on the other hand, must be on the can at the border.

Which price is meant

The retail price is the price actually paid by the end consumer, including VAT. This corresponds to the retail price under the Price Indication Ordinance (Art. 3 para. 1 let. a PBV). The Federal Supreme Court confirmed this in BGer 2C_723/2013 (consid. 2.5).

Three consequences worth knowing:

• The printed price is a ceiling. Under Art. 10 para. 3 TStG, it must not be exceeded at the point of sale. Selling above it constitutes endangerment of tax revenue and is a criminal offence (Art. 36 para. 1 let. h TStG).
• Different prices for the same brand and presentation are assessed at the highest price (Art. 6 para. 2 TStV).
• Price changes require a new declaration (Art. 5 para. 4 TStV). The provision is worded for manufacturers, but importers should keep it in view as well.

Print or label?

The law prescribes neither the method of application nor placement, font size or durability. However, Art. 16 TStG says the pack must "bear" the particulars, while Art. 10 para. 3 TStG refers to the "printed" price.

We consider a permanently adhering label to be defensible. For a comparable marking (section 6.7.7), Guideline R-120-3 lists "non-removable sticker, print, etc." on an equal footing. There is as yet no express confirmation for nicotine pouches. Before the first print run, we therefore recommend obtaining written confirmation from TABI.

Practical recommendation: sleeve instead of direct print

Our recommendation to importers: put price, Reversnummer and weight on a sleeve or wrap-around label, not in the direct print of the can.

• The lid stays free for the brand and the warning notice, which takes up a fixed share of the surface.
• When the price changes, only the sleeve needs reprinting, not the entire can run.
• If the foreign manufacturer does not label to Swiss requirements, labelling can take place in an open customs warehouse. Under Art. 29 TStV, prior written notification to TABI is sufficient; a tax warehouse licence is not required.

The right order

Because the Reversnummer must be in place before the first import: BAZG track first, then the goods.

1. Apply to TABI for a Reversnummer.
2. Set the price and finalise the pack design (sleeve) with price and Reversnummer.
3. Obtain written confirmation of the method of application.
4. Import and customs clearance.
5. In parallel, prepare the product notification to the FOPH. The deadline is 12 months from placing on the market (Art. 26/27 TabPG).

Checklist for importers

• Reversnummer in place before the first import
• Retail price in CHF incl. VAT on every can
• Net weight of contents stated (as a precaution)
• Method of application (label/sleeve) confirmed in writing by TABI
• Selling price in retail not above the printed price
• Country of production on the pack where the Swiss importer appears as the company
• Warning notice in three languages at the latest on supply to consumers
• FOPH product notification with full formulation scheduled

Frequently asked questions

This article provides a general overview as of September 2026 and does not replace legal advice in individual cases. Certain points of interpretation have not yet been definitively settled by the authorities and are marked as such above. Swiss legislation is authoritative in its official German, French and Italian versions; English terms are provided for orientation.

Legal sources: TabPG (SR 818.32), TabPV, TStG (SR 641.31), TStV (SR 641.311), PBV (SR 942.211); BAZG, tobacco tax information sheet, as of 1 March 2026; BAZG, Guideline R-120-3; BGer 2C_723/2013 of 1 December 2014.