Evaluation of the inspection strategy, the resources employed, and the inspection results

Swiss Alcohol Board (today Federal Office for Customs and Border Security)

Key facts

The Swiss Alcohol Board (SAB) is a decentralized unit of the Federal Administration entrusted with the practical implementation of the alcohol control legislation. As of 1 January 2007, it employs 169 full-time employees, 10 of whom are in training. Subject to the Alcohol Act are all distilled products (spirits, brandies, aperitifs, etc., as well as high-grade alcohol for industrial purposes). The SAB’s mandate is primarily concerned with the fiscal aspects relating to distilled products, i.e. collection of taxes, control of import, production, and trade. Each year, the SAB conducts more than 10,000 announced or unannounced inspections on site, resulting in annual retroactive demands of between 0.5 and 1.5 million francs.