# Customs Duties Act Switzerland

*Last updated: 2026-06-18*

> The Customs Duties Act (ZAG) is Switzerland's primary legal basis for levying duties on goods crossing the Swiss border.

The Customs Duties Act (ZAG) is Switzerland's primary legal basis for levying duties on goods crossing the Swiss border. It governs tariff classification, customs valuation, and declaration procedures for both imports and exports. The ZAG works in conjunction with the Customs Act (ZG), which covers general customs procedures and the responsibilities of the Federal Office for Customs and Border Security (BAZG). For freight forwarders and importers operating across Swiss borders, a sound understanding of ZAG requirements is essential to file accurate declarations, correctly determine duty liability, and avoid penalties or clearance delays.

**Source:** [https://www.fedlex.admin.ch/eli/cc/2005/386/de](https://www.fedlex.admin.ch/eli/cc/2005/386/de)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs Duties Act Switzerland |
| Language | EN |
| Word count | 92 |
| Last updated | 2026-06-18 |
| Source | https://www.fedlex.admin.ch/eli/cc/2005/386/de |

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