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Customs Tariff Act
(CTA)

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).