632.10
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
of 9 October 1986 (Status as of 1 January 2024)
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,
decrees:
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).
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.
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).
1 Goods shall be assessed on their gross weight if no other assessment unit is provided.
2 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.
3 Where the duty assessment basis is 100 kg, the weight for clearance purposes shall be rounded up to the next 100 g.
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 may increase individual General Tariff rates of duty unilaterally if this is considered essential in order to achieve the objectives of such an increase.
1 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.
2 The Federal Council may proportionately reduce any rates that prove to be too high in comparison with reduced rates laid down in tariff treaties.
3 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
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).
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).
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).
1 No duty is paid on the export of goods that are not listed in the export tariff.
2 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.
3 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.
4 The Federal Council may make the duty-free export of goods listed in the export tariff subject to conditions or charges.
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.
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.
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).
12 Originally Section 6.
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).
1 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.
2 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.
14 Originally Art. 11.
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).
The Federal Council is authorized to modify the General Tariff temporarily if an amendment to the LIX-Switzerland-Liechtenstein list18 is provisionally being applied.
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).
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).
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).
1 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.
2 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.
3 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
4 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:
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).
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).
1 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.
2 In cases of urgency, the EAER23 decides on such increases.
3 The EAER may set up an advisory committee on the application of price-related and volume-related safeguard clauses.
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.
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).
1 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.
2 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.
1 The Federal Council shall submit a report to the Federal Assembly each year if:27
2 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.
25 Originally Art. 9.
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).
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).
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).
29 Originally Section 7. The original Arts. 12-15 became Arts. 14-17.
The Federal Council shall appoint an Economic Policy Commission as an advisory body.
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).
1 The Federal Council is responsible for implementation. It shall enact the required transitional provisions.
2 The Federal Office for Customs and Border Security shall publish the Working Tariff.31
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).
1 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.
2 The Customs Tariff Act of 19 June 195932 is repealed.
1 This Act is subject to an optional referendum.
2 The Federal Council shall determine the date on which this Act comes into force.
Commencement Date: 1 January 198833
33 Art. 1 of the O of 4 Nov. 1987 (AS 1987 2309).
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).
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.
35 Revised by Art. 1 of the O of 7 Dec. 1987 (AS 1987 2311), of 29 June 1988 (AS 1988 1067), of 12 Dec. 1988 (AS 1989 139), of 26 April 1989 (AS 1989 1124), of 15 Nov. 1989 (AS 1989 2389), of 17 June 1991 (AS 1991 1599), of 13 May 1992 (AS 1992 1232), Art. 1 of the FA of 9 Oct. 1992 on the Increase in Fuel Duty (AS 1993 955), Art. 1 of the O of 14 June 1993 (AS 1993 2004), of 6 June 1994 (AS 1994 1430), No I 9 of the FA of 18 March 1994 on the 1993 Restructuring Measures (AS 1994 1634), Art. 1 of the O of 26 Oct. 1994 (AS 1994 2785), of 17 May 1995 (AS 1995 1829), Art. 1 and 2 of the O of 25 Oct. 1995 (AS 1995 4932), Art. 1 of the O of 29 Nov. 1995 (AS 1995 5366), Annex No 1 of the FA of 21 June 1996 (AS 1996 3045), Art. 1 of the O of 2 Dec. 1996 (AS 1996 3310), Annex 2 No 3 of the Mineral Oil Tax Act of 21 June 1996 (AS 1996 3371), No II of the FA of 30 April 1997 (AS 1997 2236), Art. 1 of the O of 19 Nov. 1997 (AS 1997 2632, 2633, 2831), of 3 June 1998 (AS 1998 1592), of 7 Dec. 1998 (AS 1999 314), of 14 April 1999 (AS 1999 1514), of 26 May 1999 (AS 1999 1709, 1727), of 3 July 2001 (AS 2001 2091), Art. 1 para. 2 of the O of 21 Sept. 2001 (AS 2001 2409), No I of the FA of 22 Dec. 1999 (AS 2002 3643), Art. 1 of the O of 26 Feb. 2003 (AS 2003 529), Art. 1 and 2 of the O of 22 Dec. 2004 (AS 2005 503), Art. 1 of the O of 23 Nov. 2005 (AS 2005 5447), of 1 March 2006 (AS 2006 867), Art. 1-3 of the O of 28 June 2006 (AS 2006 2995), Art. 1 of the O of 16 May 2007 (AS 2007 2271), of 8 June 2007 (AS 2007 2885), of 15 June 2007 (AS 2007 2887), No I para. 1 of the O of 27 Oct. 2010 (AS 2010 5057), Art. 1 and 2 of the O of 22 June 2011 (AS 2011 3331), No I para. 1 of the O of 26 Oct. 2011 (AS 2011 5249), Art. 1 of the O of 23 Nov. 2011 (AS 2011 5923), No II of the FA of 18 Dec. 2015 (AS 2016 1401), Art. 1 of the O of 10 June 2016 (AS 2016 2445), of 29 June 2016 (AS 2016 2647), No II 2 of the FA of 30 Sept. 2016 (AS 2017 777), Art. 1 of the O of 26 Aug. 2020 (AS 2020 3749), Art. 1 and 2 of the O of 30 June 2021 (AS 2021 445), No I of the FA of 1 Oct. 2021 (AS 2022 119) and Art. 1 of the O of 15 Feb. 2023, in force since 1 Jan. 2024 (AS 2023 86).
(Art. 1 para. 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 > Dokumentation > Rechtsgrundlagen > Abgabenerhebung > Zolltarif. The content of the latest amendment may be accessed under: https://fedlex.data.admin.ch/eli/oc/2023/86 > Allgemeine Informationen > Umfang der Veröffentlichung > Veröffentlichung eines Textteils durch Verweis.
37 Revised by Art. 1 of the O of 7 Dec. 1987 (AS 1987 2311), of 29 June 1988 (AS 1988 1067), of 12 Dec. 1988 (AS 1989 139), of 26 April 1989 (AS 1989 1124), of 15 Nov. 1989 (AS 1989 2389), of 17 June 1991 (AS 1991 1599), of 13 May 1992 (AS 1992 1232), Art. 1 of the FA of 9 Oct. 1992 on the Increase in Fuel Duty (AS 1993 955), Art. 1 of the O of 14 June 1993 (AS 1993 2004), of 6 June 1994 (AS 1994 1430), No I 9 of the FA of 18 March 1994 on the 1993 Restructuring Measures (AS 1994 1634), Art. 1 of the O of 26 Oct. 1994 (AS 1994 2785), Art. 1 and 2 of the O of 25 Oct. 1995 (AS 1995 4932), Art. 1 of the O of 29 Nov. 1995 (AS 1995 5366), Annex No 1 of the FA of 21 June 1996 (AS 1996 3045), No II of the FA of 30 April 1997 (AS 1997 2236), Art. 1 of the O of 3 July 2001 (AS 2001 2091), of 1 March 2006 (AS 2006 867), Art. 1-3 of the O of 28 June 2006 (AS 2006 2995), Art. 1 and 2 of the O of 22 June 2011 (AS 2011 3331), Art. 1 of the O of 10 June 2016 (AS 2016 2445), of 26 Aug. 2020 (AS 2020 3749), Art. 1 and 2 of the O of 30 June 2021 (AS 2021 445) and No I of the FA of 1 Oct. 2021, in force since 1 Jan. 2024 (AS 2022 119).
(Art. 1 para. 1 and 10 para. 4 let. b)
38 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 > Dokumentation > Rechtsgrundlagen > Abgabenerhebung > Zolltariff.
