CO2 LEVY SOLUTION FOR LARGE IMPORTERS
Large importers import many vehicles into the Swiss market and accordingly have a high volume of passenger cars subject to CO2 emissions. For this reason, CO2 Börse AG developed the volume settlement as a novel CO2 levy solution concept for general importers and parallel importers.
Customer type:
Who is considered a major importer?
A large importer is anyone who, within a calendar year
– at least 50 PW or
– at least 15 LNF
imported into Switzerland and placed it on the market.
Calculation of the CO2 levy for large importers
Large importers do not calculate the CO2 tax on cars individually for each imported vehicle. Instead, the billing of the CO2 tax for light commercial vehicles and passenger cars to be carried out by large importers via the Federal Office of Energy is uniform for the entire vehicle fleet, namely at the CO2 average value (arithmetic mean) of all new vehicles imported in a calendar year.
CO2 tax solutions for large importers
Volume billing
The Swiss ordinance on the CO2 levy allows the CO2 emissions of vehicles to be transferred to another company after import.
Based on this regulation, CO2 Börse AG developed the volume settlement for general importers and parallel importers. The CO2 solution concept allows large importers to book a fixed CO2 gram quota for one calendar year with CO2 Börse AG and to assign the desired imported vehicles at an interesting CO2 gram price.
Through the assignment, very fuel-intensive vehicles can be outsourced from the company’s own CO2 pool and the CO2 impact can be reduced in a scalable manner.
Processing and monitoring
Customers of CO2 Börse AG who opt for volume billing receive access to the online CO2 platform. This gives each major importer its own calculation and monitoring tool to query its current CO2 residual quota in real time. Maximum security, transparency and discretion in the calculation, processing and management of the assigned vehicles was defined as a clear objective.
It has never been so easy for general importers and parallel importers to reduce the CO2 tax .
Formation of emission pools
Importers and manufacturers can join together for a period of one to five years to form a PW or LNF emissions pool in order to jointly achieve the minimum import volumes applicable to large importers.
The application to form an emissions pool must be submitted to the Swiss Federal Office of Energy by December 31 of the calendar year preceding the reference year at the latest
(Article 22 of the CO2 Ordinance).
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