Home01 General Provisions02 Implementation03 Tax Rate04 Exemption From Tax And Voc Balance Sheet05 Collection Of Tax Within Switzerland06 Refund Of Tax07 Obtaining Vocs Provisionally Exempt From Tax08 Distribution Of Revenue From The Tax09 Final Provisions10 Transitional Provision To The Amendment Of 27
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Art. 1 Definition
For the purpose of this Ordinance, volatile organic compounds (VOCs) are organic compounds with a vapour pressure of at least 0.1 mbar at 20 °C or a boiling point of maximum 240 °C at 1013.25 mbar.
Art. 2 Object of taxation
The following are liable for tax: a. VOCs on the positive list of substances (Annex 1); b. VOCs in accordance with letter a that are contained in imported mixtures and products mentioned in the positive list of products (Annex 2).
Art. 3 Application of customs legislation
Customs legislation applies by analogy to the levying and refund of the tax, and to the procedure where imports and exports are concerned.