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


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Art. 55 Tax rates 97

1 The tax on the im­port of goods is 8.1 per cent, sub­ject to para­graph 2.

2 The tax is 2.6 per cent on the im­port of goods un­der Art­icle 25 para­graph 2 let­ter a and abis.

97 Amended by No I of the O of 9 Dec. 2022 on the In­crease in Value Ad­ded Tax- Rates to provide Ad­di­tion­al OASI Fund­ing, in force since 1 Jan. 2024 (AS 2022 863).

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