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Customs Tariff Act

The Customs Tariff Act (CTA) establishes the framework for levying customs duties on goods entering or leaving the customs territory. Under Article 1 of the CTA, all such goods must be classified in accordance with the General Tariff set out in Annexes 1 and 2.

SR 632.10 Customs Tariff Act of 9 October 1986 (CTA)

General Tariff

The General Tariff comprises Annexes 1 and 2 of the CTA and is published by the Federal Office for Customs and Border Security.

Export Tariff

For the time being, the export tariff (based on art. 5 CTA) does not contain any applicable measure. When exporting goods, it is sufficient to state the import tariff heading (additional two-digit export tariff headings are no more required).

Further information

The full context is available in:

Information office for customs regulations