Customs Tariff Act
(CTA)


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Art. 2 Calculation of duty 5

1 Goods shall be as­sessed on their gross weight if no oth­er as­sess­ment unit is provided.

2 The Fed­er­al Coun­cil shall is­sue pro­vi­sions in­ten­ded to en­sure that goods are as­sessed on their gross weight, in or­der to pre­vent any at­tempt to evade duty and any un­fair ef­fects that this meth­od of as­sess­ment may en­tail.

3 Where the duty as­sess­ment basis is 100 kg, the weight for clear­ance pur­poses shall be roun­ded up to the next 100 g.

5 Amended by An­nex No 1 of the FA of 18 March 2016, in force since 1 Aug. 2016 (AS 2016 2429; BBl 2015 2883).

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