On 14 October 2026, the Federal Department of Finance opened the consultation on «Zollrechtsrevision, Verordnungspaket I», the first ordinance package implementing the new customs legislation adopted by Parliament in June 2025. Most of it concerns border procedures and digitalisation. But the package also contains a complete rewrite of the Mineral Oil Tax Ordinance – the ordinance that decides whether a renewable fuel is taxed like petrol and diesel or not. Statements can be submitted until 28 January 2027.

Why the Mineral Oil Tax Ordinance matters

Swiss mineral oil tax on road fuels amounts to roughly 73 to 80 centimes per litre. Renewable fuels that meet ecological and social requirements can be relieved of it. For a renewable fuel, this relief is often the difference between a business case and none. In practice, however, the relief only works if the product is listed in the ordinance’s tariff for renewable fuels with a tax rate of zero.

What the draft contains

  • Definitions: the draft lists the renewable fuels it covers, from ethanol and biodiesel to hydrogen, methanol, dimethyl ether and «synthetic renewable fuels» – synthetic hydrocarbons produced from biomass or other renewable energy sources.
  • Power-to-X recognised in principle: for fuels made from renewable energy other than biomass, the production of the energy carrier is to count as «cultivation» when the ecological and social requirements are assessed.
  • New: a zero rate for renewable petrol. Compared with the ordinance in force, the tariff for renewable fuels gains a line for «Erneuerbares Benzin» (tariff number 2710.1211), without restriction to biomass. This is good news for synthetic petrol.
  • Otherwise unchanged: the zero-rate tariff continues to cover renewable ethanol, hydrotreated vegetable and animal oils and fats (HVO/HEFA), hydrogen, methanol, dimethyl ether, biodiesel, vegetable oils, and biogas and synthetic gas.
  • Pilot and demonstration plants: fuels from pilot and demonstration plants remain tax-free up to 5 million litres of diesel equivalent per year, on application.
  • Time limit: the tax relief for renewable fuels applies until 31 December 2030.

What is missing

No zero rate for synthetic diesel or e-kerosene. The tariff numbers under which diesel and jet fuel are declared do appear in the zero-rate tariff – but only for «hydrogenated vegetable and animal esters, fatty acids, oils and waste oils», in other words HVO and HEFA from biomass. Liquid synthetic diesel and synthetic jet fuel from Fischer-Tropsch or Methanol-to-SAF plants fit none of the lines, although Article 3 of the draft explicitly defines synthetic renewable fuels. This is the gap SPIN has been pointing to since the last revision: importers cannot declare these fuels as tax-relieved renewable products. A test import of synthetic fuel from South America has already failed on exactly this point. The new line for renewable petrol shows how easily the gap could be closed.

No recognition of EU certification. Renewable fuels of non-biological origin (RFNBOs) certified under EU law still have to go through the Swiss procedure. For importers, this means a cost disadvantage of around 70 centimes per litre compared with Swiss-certified products.

No binding pre-clearance. Plants can only be assessed once they are producing. Investors and banks need a binding commitment before construction.

Aviation outside scheduled international traffic. Jet fuel remains tax-free mainly for scheduled flights abroad and certain other uses. Operators of domestic and non-scheduled flights who want to use synthetic jet fuel pay the full mineral oil tax as long as e-kerosene has no zero-rate line.

2030 is too close. A production plant needs 15 years or more to pay back. A tax relief that expires in 2030 cannot carry an investment decision taken today. The time limit stems from the Mineral Oil Tax Act itself, whose Article 12b is in force only until 31 December 2030, so extending it needs Parliament.

SPIN’s position

The Mineral Oil Tax Ordinance is a textbook example of SPIN’s core argument: the law is ahead of the ordinance, and investment decisions fail at ordinance level. A total revision is the ideal moment to fix this. In its list of regulatory blockades for Power-to-X, SPIN calls for:

  • zero-rate lines for synthetic diesel and synthetic jet fuel, just like the new line for renewable petrol;
  • equal treatment of RFNBOs certified under EU law;
  • a binding pre-clearance before construction, with grandfathering for at least 15 years;
  • book-and-claim rules for renewable aviation fuels.

SPIN will submit a statement. Members who want to contribute, in particular importers and producers with practical experience of the tax relief procedure, can reach us at info@power-to-x.swiss.

Key dates

  • Consultation opened: 14 October 2026
  • Consultation deadline: 28 January 2027

Sources: Federal Department of Finance, opening of the consultation (14 October 2026); draft Mineral Oil Tax Ordinance; Mineral Oil Tax Ordinance in force; Fedlex ongoing consultations.

🤖 AI transparency: This text and its visual were created using AI, reviewed and approved by a human.