Art. 27 – Offences

Art. 27¹¹⁸

The special provisions of the Criminal Code¹¹⁹ and the provisions of the Foodstuffs Act of 20 June 2014¹²⁰ are reserved.¹²¹

In the event of the unauthorised import, export or transit of narcotics in accordance with Article 19, the criminal provisions of the Customs Act of 18 March 2005¹²² and the Ordinance of 29 March 2000¹²³ to the Federal Act on Value Added Tax do not apply.

118 Amended by No I of the FA of 20 March 2008, in force since 1 July 2011 (AS 2009 2623, 2011 2559; BBl 2006 8573 8645).
119 SR 311.0
120 SR 817.0
121 Amended by Annex No II 4 of the Foodstuffs Act of 20 June 2014, in force since 1 May 2017 (AS 2017 249; BBl 2011 5571).
122 SR 631.0
123 [AS 2000 1347; 2001 3294 No II 4; 20045387; 2006 2353,4705 No II 45; 2007 1469 Annex 4 No 24, 6657 Annex No 9. AS 2009 6743 Art. 163]. See now the Value Added Tax Ordinance of 27 Nov. 2009 (SR 641.201).

Legal act context: SR 812.121 · NarcA · Federal act · Federal Act of 3 October 1951 on Narcotics and Psychotropic Substances (Narcotics Act, NarcA)

Structure path: Chapter 4 Criminal Provisions Section 1 Offences

Language: English (en)
Data status: 2023-09-01

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Art. 27118

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Art. 27¹¹⁸