The Confederation may level special consumption taxes on:
tobacco and tobacco products;
distilled spirits;
beer;
automobiles and their parts;
petroleum, other mineral oils, natural gas and products obtained by refining these resources, as well as on motor fuels.
It may also levy:
a surcharge on the consumption tax on motor fuels with the exception of aviation fuels;
a charge that applies when motor vehicles are powered by means other than motor fuels in accordance with paragraph 1 letter e.112
If the monies are insufficient to carry out the tasks provided for under Article 87b in connection with air traffic, the Confederation shall levy a surcharge on the consumption tax on aviation fuels.113
The Cantons shall receive ten per cent of the net proceeds from the taxation of distilled spirits. These funds must be used to fight the causes and effects of substance addiction.