Art. 113

(Art. 53 para. 2 VAT Act)¹

Exempt from the import tax are:

1. goods for heads of state and for diplomatic, consular and international organisations and their members which are duty free under Article 6 of the Customs Ordinance dated 1 November 2006²(CustO);
2. coffins, urns and related decoration that are duty free under Article 7 CustO;
3. prizes, mementos and gifts that are duty free under Article 8 CustO;
4. restaurant car inventories that are tax free under Article 10 CustO;
5. inventories, spare parts and equipment on ships that are duty free under Article 11 CustO;
6. inventories, spare parts and equipment on aircraft that are duty free under Article 12 CustO;
7. ³ …