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Art. 50 – Applicable law

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Art. 50

Applicable law

For the tax on the import of goods, the customs legislation applies, unless the following provisions provide otherwise.

Legal act context
SR 641.20 · VAT Act · Federal act · Federal Act of 12 June 2009 on Value Added Tax (Value Added Tax Act, VAT Act)
Structure path
Title 4 Import Tax
Language
English (en)
Data status
2025-03-31

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