27 mars 2019 – The Federal Administrative Court concluded in its decision of 11 March 2019 that cannabis flowers are mainly used as tobacco products as they are predominantly smoked and this is also the perception of customers. Therefore, cannabis flowers are subject to tobacco tax. In the specific case, the appellant offered the cannabis flowers on his website in combination with smoking utensils. Tobacco tax legislation stipulates that not only tobacco products but also tobacco substitutes are subject to tax. The Federal Administrative Court decided that the tax rate for fine-cut tobacco is applied to cannabis flowers (Art. 10(1)(b) of the Swiss Tobacco Tax Act; SR 641.31), as the flowers are especially smoked in self-rolled cigarettes.