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Art. 1 General liability to duty
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). |