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Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 62 Precious metals and gemstones

(Art. 28a para. 1 let. a VAT Act)

Pre­cious metals with tar­iff num­bers 7106-71121 and gem­stones with tar­iff num­bers 7102-7105 are not in­di­vidu­al­is­able move­able goods.


1 SR 632.10 An­nex