Ordinance on Value Added Tax

(Art. 53 para. 2 and 107 para. 2 VAT Act)

Ex­empt from the im­port tax are:

a.

goods for heads of state and for dip­lo­mat­ic, con­su­lar and in­ter­na­tion­al or­gan­isa­tions and their mem­bers which are duty free un­der Art­icle 6 of the Cus­toms Or­din­ance dated 1 Novem­ber 2006¹ (CustO);

b.

coffins, urns and re­lated dec­or­a­tion that are duty free un­der Art­icle 7 CustO;

c.

prizes, memen­tos and gifts that are duty free un­der Art­icle 8 CustO;

d.

res­taur­ant car in­vent­or­ies that are tax free un­der Art­icle 10 CustO;

e.

in­vent­or­ies, spare parts and equip­ment on ships that are duty free un­der Art­icle 11 CustO;

f.

in­vent­or­ies, spare parts and equip­ment on air­craft that are duty free un­der Art­icle 12 CustO;

g.

gold coins and fine gold un­der Art­icle 44.