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Customs Tariff Act

632.10 · Systematic Compilation of Federal Legislation

In force since Jan 1, 1988

https://lexipedia.io/en/docs/ch/sr-rs-rs/632-10/en/customs-tariff-act

Retrieved on Sep 1, 2026

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Source

632.10

Customs Tariff Act
(CTA)

of 9 October 1986 (Status as of 1 March 2025)

Preamble

The Federal Assembly of the Swiss Confederation,

on the basis of Articles 101 and 133 of the Federal Constitution1,2
and having considered a dispatch of the Federal Council dated 22 October 19853,

Footnotes

  1. [1] SR 101
  2. [2] Amended by Annex No I of the FA of 18 March 2016, in force since 1 Aug. 2016 (AS 2016 2429; BBl 2015 2883).
  3. [3] BBl 1985 III 357

decrees:

Section 1 Principles

Art. 1 General liability to duty

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

Footnotes

  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).

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.

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Art. 25 Calculation of duty

Goods shall be assessed on their gross weight if no other assessment unit is provided.

Footnotes

  1. [5] Amended by Annex No 1 of the FA of 18 March 2016, in force since 1 Aug. 2016 (AS 2016 2429; BBl 2015 2883).

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.

Where the duty assessment basis is 100 kg, the weight for clearance purposes shall be rounded up to the next 100 g.

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Section 2 Customs Tariffs

Art. 3 General Tariff

The Federal Council may increase individual General Tariff rates of duty unilaterally if this is considered essential in order to achieve the objectives of such an increase.

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Art. 4 Working tariff

When the interests of the Swiss economy so require, the Federal Council may temporarily apply customs duty agreements and the tariff rates resulting therefrom. It may also apply tariff rates resulting from agreements temporarily, in accordance with Article 2 of the Federal Act of 25 June 19826 on Foreign Trade Measures.

Footnotes

  1. [6] SR 946.201

The Federal Council may proportionately reduce any rates that prove to be too high in comparison with reduced rates laid down in tariff treaties.

When the interests of the Swiss economy so require, the Federal Council may, irrespective of any tariff treaty and having consulted the Economic Policy Commission:7

  1. reduce duties appropriately;

  2. order the temporary total or partial suspension of the duties applicable to certain goods;

  3. 8set tariff quotas.9

Footnotes

  1. [7] Amended by No I 1 of the O of 9 Dec. 2022 on the Amendment of Legislation as a Consequence of the Review of Extra-Parliamentary Commissions, in force since 1 Jan. 2024 (AS 2022 843).
  2. [8] Inserted by Annex No 3 of the Agriculture Act of 29 April 1998, in force since 1 Jan. 1999 (AS 1998 3033; BBl 1996 IV 1).
  3. [9] Amended by No I of the FA of 4 Oct. 1991, in force since 1. Feb. 1992 (AS 1992 217; BBl 1991 I 1140).
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Art. 5 Export tariff

No duty is paid on the export of goods that are not listed in the export tariff.

In the event that, as a result of exceptional conditions abroad, the rates of duty in the export tariff prove to be insufficient to prevent the flow of the goods listed therein abroad, the Federal Council may increase the rates of duty for as long as circumstances require and fix rates of duty for goods that are classified in the customs tariff as being exempt from duty.

The Federal Council must reduce or abolish the rates of duty in the export tariff if they are no longer necessary for the guarantee of the national supply.

The Federal Council may make the duty-free export of goods listed in the export tariff subject to conditions or charges.

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Section 3 Extraordinary Measures

Art. 6 Emergency and crisis situations

The Federal Council may in exceptional circumstances, and in particular in the event of disastrous instances of force majeure and shortages or rises in the prices of foodstuffs and essential goods, order temporary reductions of duty and by way of exception exemptions from duty.

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Art. 7 Extraordinary circumstances in foreign relations

If, as a result of foreign measures or exceptional conditions abroad, Switzerland’s foreign relations are influenced to such an extent that essential Swiss economic interests are prejudiced, the Federal Council may, for as long as the circumstances require, modify the relevant rates of duty, or, in the event of exemption from duty, introduce duties, or take other suitable measures.

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Section 410 Foreign Trade Statistics

Art. 811

Statistical records shall be maintained on the import, export and transit of goods over the Swiss customs border (Foreign Trade Statistics).

Footnotes

  1. [10] Originally Section 5. Amended by No I of the FA of 16 Dec. 1994, in force since 1 July 1995 (AS 1995 1826; BBl 1994 IV 950).
  2. [11] Originally Art. 10.
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Section 512 General Tariff Amendments made by the Federal Council based on International Agreements13

Art. 914 Amendments under the harmonised system15

The Federal Council is authorised to accept the modifications recommended by the Customs Cooperation Council in accordance with Article 16 of the International Convention of 14 June 198316 on a Harmonised Commodity Description and Coding System and to amend the General Tariff.

Footnotes

  1. [12] Originally Section 6.
  2. [13] Amended by No I of the FA of 30 April 1997, in force since 1 Oct. 1997 (AS 1997 2236; BBl 1997 II 1).
  3. [14] Originally Art. 11.
  4. [15] Inserted by No I of the FA of 30 April 1997, in force since 1 Oct. 1997 (AS 1997 2236; BBl 1997 II 1).
  5. [16] SR 0.632.11

It may in accordance with Article 3 paragraph 1 letter c of the aforementioned Convention include tariff lines from the General Tariff in the Working Tariff as statistical lines, provided that this does not lead to any change in the tariff burden.

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Art. 9a17 Amendments under the WTO

The Federal Council is authorized to modify the General Tariff temporarily if an amendment to the LIX-Switzerland-Liechtenstein list18 is provisionally being applied.

Footnotes

  1. [17] Inserted by No I of the FA of 30 April 1997, in force since 1 Oct. 1997 (AS 1997 2236; BBl 1997 II 1).
  2. [18] The LIX Switzerland-Liechtenstein List is not published in the Official Compilation. It may be obtained the General Directorate for Customs (Oberzolldirektion, Hauptabteilung Zolltarif, 3003 Bern).
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Section 619 Application of International Agricultural Agreements

Art. 10 Setting the rate of duty

In order to achieve the objectives of the agricultural legislation, the Federal Council may fix the rates of duty for agricultural products within the framework of the General Tariff; in doing so, it shall take account of other economic sectors.

Footnotes

  1. [19] Inserted by No I of the FA of 16 Dec. 1994, in force since 1 July 1995 (AS 1995 1826; BBl 1994 IV 950).

The implementation authorities shall at the necessary intervals compile the data on import volumes and prices of agricultural products that is required as the basis for determining the rates of duty.

If the market conditions result in a need for regular modifications, then the Federal Council may delegate the powers under paragraph 1 to the Federal Department of Economic Affairs, Education and Research (EAER) or the Federal Office for Agriculture. It may only delegate the power to the Federal Office for Agriculture if it grants that office only limited discretion in fixing the rates of duty.20

Footnotes

  1. [20] Amended by Annex No 4 of the FA of 22 March 2013, in force since 1 Jan. 2014 (AS 2013 3463 3863; BBl 2012 2075).

Subject the terms of Article 13 paragraph 1 letters c and d of this Act, the following principles and responsibilities are regulated in Articles 20–22 of the Agriculture Act of 29 April 199821:

  1. the fixing of threshold prices;

  2. the fixing, modification and distribution of the tariff quotas listed in Annex 2;

  3. the fixing, modification, and distribution of tariff quotas for agricultural products in accordance with Article 4 paragraph 3 letter c.22

Footnotes

  1. [21] SR 910.1
  2. [22] Amended by Annex No 3 of the Agriculture Act of 29 April 1998, in force since 1 Jan. 1999 (AS 1998 3033; BBl 1996 IV I).
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Art. 11 Safeguard clauses

In accordance with the safeguard clauses in the international agreements in the field of agriculture, the Federal Council may temporarily increase the rates of the General Tariff for agricultural products.

In cases of urgency, the EAER23 decides on such increases.

Footnotes

  1. [23] Expression in accordance with No I 16 of the Ordinance of 15 June 2012 (Reorganisation of the Departments), in force since 1 Jan. 2013 (AS 2012 3655). This modification has been made throughout the text.

The EAER may set up an advisory committee on the application of price-related and volume-related safeguard clauses.

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Section 724 Customs Tariff Report, Approval and Amendment of Customs Tariff

Art. 12 Amendment of General Tariff

If the Federal Council increases the individual rates of the General Tariff in accordance with Article 3, it shall at the same time apply for a corresponding amendment to be made to the Act.

Footnotes

  1. [24] Originally Section 4. Amended by No I of the FA of 16 Dec. 1994, in force since 1 July 1995 (AS 1995 1826; BBl 1994 IV 950).

The corresponding ordinances shall apply at the latest until the commencement of the amendment to the Act that replaces them or until the day on which the bill thereon is rejected by the Federal Assembly or by the People.

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Art. 132526 Temporary application of agreements and other measures

The Federal Council shall submit a report to the Federal Assembly each year if:27

  1. it applies an international agreement for a temporary period (Art. 4 para. 1);

  2. 28measures in accordance with Articles 4–7 and 9a or Section 6 are taken;

  3. revised threshold prices are fixed;

  4. revised volumes for tariff quotas or their distribution in time are fixed.

Footnotes

  1. [25] Originally Art. 9.
  2. [26] Amended by No I of the FA of 16 Dec. 1994, in force since 1 July 1995 (AS 1995 1826; BBl 1994 IV 950).
  3. [27] Amended by No I 1 of the FA of 24 March 2006 on the Reorganisation of Reporting in the Field of External Economic Policy, in force since 1 Jan. 2007 (AS 2006 4097; BBl 2006 1831).
  4. [28] Amended by No I of the FA of 30 April 1997, in force since 1 Oct 1997 (AS 1997 2236; BBl 1997 II 1).

The Federal Assembly shall approve the international agreement and decide whether the measures, if still in force, should remain in force, or be extended or modified.

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Section 829 Final Provisions

Art. 1430 Economic Policy Commission

The Federal Council shall appoint an Economic Policy Commission as an advisory body.

Footnotes

  1. [29] Originally Section 7. The original Arts. 12–15 became Arts. 14–17.
  2. [30] Amended by No I 1 of the O of 9 Dec. 2022 on the Amendment of Legislation as a Consequence of the Review of Extra-Parliamentary Commissions, in force since 1 Jan. 2024 (AS 2022 843).
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Art. 15 Implementation

The Federal Council is responsible for implementation. It shall enact the required transitional provisions.

The Federal Office for Customs and Border Security shall publish the Working Tariff.31

Footnotes

  1. [31] Amended by No I 17 of the O of 12 June 2020 on the Amendment of Legislation as a consequence of the Change in the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743).
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Art. 16 Amendment and repeal of previous legislation

The Federal Council shall revise the provisions of federal legislation that contain tariff headings in accordance with the General Tariff in this Act and shall bring the revised provisions into force at the same time as this Act.

The Customs Tariff Act of 19 June 195932 is repealed.

Footnotes

  1. [32] [AS 1959 1343]
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Art. 17 Referendum and commencement

This Act is subject to an optional referendum.

The Federal Council shall determine the date on which this Act comes into force.

Commencement Date: 1 January 198833

Footnotes

  1. [33] Art. 1 of the O of 4 Nov. 1987 (AS 1987 2309).

Final Provision34

The Federal Council is authorised to make the amendments to the General Tariff that are necessary as a result of the discontinuation of the denaturation of bread grain due to the repeal of the Grain Act.

Footnotes

  1. [34] No IV of the FA of 24 March 2000 on the Repeal of the Grain Act, in force since 1 July 2001 (AS 2001 1539; BBl 1999 9261).

General Tariff: Swiss Customs Tariff 35

(Art. 1 para. 1)

Footnotes

  1. [35] The content of the General Tariff is not published in the AS or the SR. It may be accessed free of charge at the Federal Office for Customs and Border Security under: www.bazg.admin.ch/en > The FOCBS > Legal basis > Legal Foundation > Collection of charges > Customs tariff.

General Tariff: Tariff Quotas36

(Art. 1 para. 1 and 10 para. 4 let. b)

Footnotes

  1. [36] The content of the General Tariff is not published in the AS or the SR. It may be accessed free of charge at the Federal Office for Customs and Border Security under: www.bazg.admin.ch/en > The FOCBS > Legal basis > Legal Foundation > Collection of charges > Customs tariff.