# Customs Duties Act (ZoG, Switzerland)

*Last updated: 2026-06-29*

> The Customs Duties Act (Zollabgabengesetz, ZoG) is the new Swiss federal law that, as part of the total revision of customs law, takes over the substantive core of the former Customs Act (Zollgesetz, ZG): it governs in particular the customs debt (its creation and who owes it), customs assessment, customs exemptions and reliefs, and the related criminal-law provisions.

The Customs Duties Act (Zollabgabengesetz, ZoG) is the new Swiss federal law that, as part of the total revision of customs law, takes over the substantive core of the former Customs Act (Zollgesetz, ZG): it governs in particular the customs debt (its creation and who owes it), customs assessment, customs exemptions and reliefs, and the related criminal-law provisions. In plain terms for private individuals and shippers: the ZoG determines when customs duties arise, in what amount, and who owes them. For professionals (freight forwarders, hauliers, customs agents, trading companies): together with the procedural and enforcement-focused BAZG Enforcement Tasks Act (BAZG-VG), the ZoG forms the new customs framework; the two together replace the former Customs Act (ZG). While the BAZG-VG governs the "general part" (duty collection, control of cross-border movement of goods and persons, data processing, risk analysis) for all charges enforced by the BAZG, the ZoG is limited to customs duties proper. The bills are closely linked to digitalisation (DaziT programme) and the Passar goods-traffic system. Legislative status (planning, as of June 2026): Parliament adopted the BAZG-VG and the ZoG in the final vote of 20 June 2025; the 100-day referendum period lapsed unused in 2025. The staged entry into force is set by the Federal Council together with the implementing ordinances; according to current planning the new law is expected to enter into force toward the end of 2027/beginning of 2028 – dates may change. To be distinguished from the BAZG-VG (procedural and enforcement law) and from the old Customs Act (ZG), which it replaces. Related terms: BAZG, BAZG-VG, DaziT, Passar, customs declaration, assessment decision, customs debt. As of: June 2026.

**Source:** BAZG (bazg.admin.ch): Gesetzesrevision DaziT / Totalrevision Zollrecht – BAZG-Vollzugsaufgabengesetz (BAZG-VG) und Zollabgabengesetz (ZoG); Schlussabstimmung 20.06.2025, Referendumsfrist 2025 ungenutzt. EFD (efd.admin.ch): Zollgesetzrevision. Fedlex (fedlex.admin.ch): Zollabgabengesetz (ZoG). Stand: Juni 2026.

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs Duties Act (ZoG, Switzerland) |
| Language | EN |
| Word count | 272 |
| Last updated | 2026-06-29 |
| Source | BAZG (bazg.admin.ch): Gesetzesrevision DaziT / Totalrevision Zollrecht – BAZG-Vollzugsaufgabengesetz (BAZG-VG) und Zollabgabengesetz (ZoG); Schlussabstimmung 20.06.2025, Referendumsfrist 2025 ungenutzt. EFD (efd.admin.ch): Zollgesetzrevision. Fedlex (fedlex.admin.ch): Zollabgabengesetz (ZoG). Stand: Juni 2026. |

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