GlossaryEN1 min readUpdated: Jun 29, 2026

Customs Duties Act (ZoG, Switzerland)

Quick Answer

Last updated: 29 June 2026Published: 22 November 2025

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.

Category

Passar Hub: Everything on the new Swiss customs system

Reading time

1 min

Words

272

Mentioned in

–

Definition & Explanation

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.

Next steps

Matching tools and partners

Calculate customs valueWork out import duties and customs valueOpen Check transport insuranceEstimate coverage and premiumOpen Find HS codeDetermine the tariff number for customsOpen Find a matching partnerFreight forwarders and logistics partners worldwideOpen

Related Terms

You might also be interested in these terms

Performance-Related Heavy Vehicle Fee (LSVA)

Switzerland's LSVA – Leistungsabhängige Schwerverkehrsabgabe, or Performance-Related Heavy Vehicle Fee – applies to all heavy good…

Learn more

BAZG Enforcement Task Act Switzerland

Unlike Switzerland's general Customs Act (ZG), the BAZG Enforcement Task Act defines the organisational framework and specific enf…

Learn more

Intermodal transport Switzerland

Combined transport in Switzerland links rail and road within a single freight shipment: the railway handles the main haul while tr…

Learn more

Free Trade Agreement with Switzerland

Swiss exporters and freight forwarders rely on a network of free trade agreements to ship goods at preferential tariff rates into …

Learn more

LSVA Policy

Every heavy goods vehicle entering Switzerland must comply with the LSVA – the Leistungsabhängige Schwerverkehrsabgabe, a performa…

Learn more

Trump Tariffs on Switzerland

As of July 2026 — Since 14 November 2025, Swiss goods exported to the United States have been subject to a country-specific additi…

Learn more

⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

Connect

Find a matching partner on this lane

Verified forwarders, ranked by coverage and profile — premium capped at 10%.

Search partners

Logistics knowledge straight to your inbox

Free · No password · Never a paywall. Weekly top news and facts from logistics.

Customs Duties Act (ZoG, Switzerland)

Next steps

Related Terms

Performance-Related Heavy Vehicle Fee (LSVA)

BAZG Enforcement Task Act Switzerland

Intermodal transport Switzerland

Free Trade Agreement with Switzerland

LSVA Policy

Trump Tariffs on Switzerland

Passar Hub: Everything on the new Swiss customs system

Find a matching partner on this lane

Logistics knowledge straight to your inbox

Community Questions & Answers