Customs Tariff Act
(CTA)

¹ The Fed­er­al Coun­cil is au­thor­ised to ac­cept the modi­fic­a­tions re­com­men­ded by the Cus­toms Co­oper­a­tion Coun­cil in ac­cord­ance with Art­icle 16 of the In­ter­na­tion­al Con­ven­tion of 14 June 1983¹⁶ on a Har­mon­ised Com­mod­ity De­scrip­tion and Cod­ing Sys­tem and to amend the Gen­er­al Tar­iff.

² It may in ac­cord­ance with Art­icle 3 para­graph 1 let­ter c of the afore­men­tioned Con­ven­tion in­clude tar­iff lines from the Gen­er­al Tar­iff in the Work­ing Tar­iff as stat­ist­ic­al lines, provided that this does not lead to any change in the tar­iff bur­den.