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Art. 1 – General liability to duty

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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 2.4

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.

  1. 4 Amended by Annex No 1 of the FA of 18 March 2016, in force since 1 Aug. 2016 (AS 2016 2429; BBl 2015 2883).
Legal act context
SR 632.10 · CTA · Federal act · Customs Tariff Act of 9 October 1986 (CTA)
Structure path
Section 1 Principles
Language
English (en)
Data status
2025-03-01

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