Documentation_Legal foundation

Legal foundations

Customs law and customs tariff law essentially regulate the movement of people and goods crossing the Swiss border, including the levying of duties. There are also other laws and legislative texts that regulate the performance of customs tasks.



Here you will find provisions on the topics of assessment, tariffs, duties and non customs tasks which will enable you to apply the legal provisions correctly. This specific information is aimed primarily at specialists.

FCA Publications

Forms, factsheets and publications

Value added tax, customs tariffs, free trade agreements, VOCs, Border Guard, facts and figures on customs: the FOCBS keeps you informed regularly about various customs-specific matters with the Forum Z. magazine and many other publications.


E-Learning of the FOCBS

Tares, preferential origin and free trade agreements, euro-med: to give you a clear idea, the FOCBS provides e-learning modules that you can benefit from whenever you have time.


Our films

Did you know that we do not just carry out controls at the border to determine who enters Switzerland or what is exported from Switzerland? Take a look at the varied world of the Federal Office for Customs and Border Security.