All goods which have not been assigned any other assessment basis for the purposes of clearance, will be cleared according to their gross weight (per 100 kg gross). The gross weight (gross mass) comprises the effective weight (net mass, "net net" weight) of the goods and the weight of packaging, filling material and any supports on which the goods may be displayed. Goods whose packaging offers sufficient protection against damage in transit are cleared according to their gross weight.
Unpacked goods, or goods whose packaging does not offer sufficient protection against damage in transit, are to be cleared on the basis of the net weight plus an additional tare (additional weight) according to Tares. The net weight comprises the effective weight of the goods and the weight of supports and immediate packaging.
An additional tare is also levied if the carrier of the goods applies for clearance according to net weight.
For further information and the legal basis, please see the Tare Ordinance of 4 November 1987 (SR 632.13) ("Remark", "Tare Ordinance").
