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.
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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