The individual target is calculated on the basis of the target value of 186g CO2/km and also depends on the unladen weight. The calculation parameters applicable for 2024 can be found in the FAQs.
Calculation of penalties for large importers
If the average carbon emissions of a large importer's newly registered LCV fleet (at least six new registrations per year) exceed the individually specified target level, a penalty is levied. A example for an LCV penalty calculation can be found below. An automated calculation tool is not available for large importers.
Calculation of penalties for small importers
In the case of small importers (fewer than six new registrations per year), excess emissions and the penalty are calculated individually for each van or light articulated lorry. The size of the penalty is calculated on the basis of both on the vehicle's carbon emissions and its unladen weight. This means that a vehicle may be subject to a penalty even if it does not exceed the 186g/km carbon emissions target.
Compensation of penalties for small importers
Small importers of LCVs may be required to pay a carbon penalty before vehicles are registered in Switzerland. A penalty is levied for vehicles that exceed the carbon emissions target. If a vehicle's emissions are below the specified target, no penalty applies. However, in this case no bonus will be paid out either.
Small importers have the option of assigning their emissions to a large importer. This may reduce the penalty for a high-emission vehicle, or a bonus may be paid out for an efficient vehicle. The assigning (small) importer and the large importer draw up an agreement to this effect. Assignments must be reported to the SFOE before initial vehicle registration in Switzerland.
