Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ The tax­able ob­ject is:

a.

the im­port of goods, in­clud­ing the ser­vices and rights con­tained therein;

b.

the re­lease of goods un­der Art­icle 17 para­graph 1^bis CustA⁸⁸ for free cir­cu­la­tion by per­sons ar­riv­ing by air from abroad.⁸⁹

² If, on the im­port of data stor­age me­dia, no mar­ket value can be es­tab­lished and if the im­port is not ex­empt from tax un­der Art­icle 53, no im­port tax is due there­on and the pro­vi­sions con­cern­ing the ac­quis­i­tion tax (Art. 45–49) ap­ply.⁹⁰

³ The pro­vi­sions of Art­icle 19 ap­ply to a plur­al­ity of sup­plies.