Glossary of the Customs Tariff
This page lists terms and abbreviations relating to the customs tariff.
Terms
Tariff Heading
The first six digits of the tariff heading are an integral part of the International Convention on the Harmonized Commodity Description and Coding System (HS; CCFL 0.632.11), the first two indicating the Chapter in which the tariff heading falls. The fifth and sixth digits indicate the HS subheading. The seventh and eighth indicate the Swiss subheading. Where the HS is not subdivided by Switzerland, the six-digit HS code ends in “00”.
Rate of Duties
The basic duty rate normally applicable is referred to as the normal rate (Normal). For goods which are subject to a variable component pursuant to the Federal Act concerning the Import and Export of Processed Agricultural Products and to the corresponding ordinance (SR 632.111.722.1), the rate of duty includes the variable component.
If the tariff makes provision for preferential rates (i.e. reduced duties) applicable to specific countries or groups of countries, these rates may only be applied on request, on presentation of the appropriate proofs of origin, and - where appropriate - subject to the observance of any additional requirements (see «Remarks», «Free Trade Agreements» and «Developing Countries»).
RC / CRKC
Customs Relief Codes (RC) and Customs Relief Kind Codes (CRKC), if any, are shown in this column. The RC determines the rate applicable to goods enjoying customs relief and the inspection fee to be levied, if any. More information is available under «Remarks», «Goods benefiting from customs facilities».
Key: Import / Export
If, after selecting an eight-digit tariff heading in the Swiss Working Tariff, the magnifying glass symbol ("Show Details") does not appear on the tariff heading line, a statistical key must be selected in a second window. In this case, the details are in connection with the statistical key.
Value Added Tax, Additional Charges (e.g. Mineral Oil Tax etc.), Non-customs Provisions, Additional Tare
You will find more information on these subjects in the corresponding chapters of the «Remarks of the Customs Tariff».