Customs Tariff Act (CTA) (CTA)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 1 General liability to duty
1 All goods brought into or taken out of Swiss customs territory must be assessed in accordance with the General Tariff in Annexes 1 and 2. 2 The foregoing is subject to exceptions laid down by international treaties, special provisions of acts or by orders of the Federal Council made under this Act.
Para. 1 — Amended by Annex No 1 of the FA of 18 March 2016, in force since 1 Aug. 2016 (AS 2016 2429; BBl 2015 2883).
Art. 2 Calculation of duty
1 Goods shall be assessed on their gross weight if no other assessment unit is provided. 2 The Federal Council shall issue provisions intended to ensure that goods are assessed on their gross weight, in order to prevent any attempt to evade duty and any unfair effects that this method of assessment may entail. 3 Where the duty assessment basis is 100 kg, the weight for clearance purposes shall be rounded up to the next 100 g.
Art. 2 — Amended by Annex No 1 of the FA of 18 March 2016, in force since 1 Aug. 2016 (AS 2016 2429; BBl 2015 2883).