Article 95 of the Customs Act: The Federal Office for Customs and Border Security participates in the execution of federal legislative instruments that are not customs-related. These so-called non-customs legislative instruments (NZE) are currently found in numerous fields of law, including the following:
Collection of charges:
Value added tax on imported goods, mineral oil tax, automobile duty, heavy vehicle charges, motorway tax, tobacco duty, beer tax, duties on alcoholic beverages
Enforcement of foreign trade and foreign policy measures:
Restrictions and monitoring of imports (particularly agricultural protection) and exports (e.g. by supporting UN embargos, sanctions or economic measures), independent origin-related matters
Measures concerning the population and the environment:
Foodstuff inspections and other health protection measures, animal, plant and species protection, fishing, poisons and environmentally hazardous substances, transport of dangerous goods, radioactive materials, precious metal control, intellectual property law
Measures concerning safety and the police:
International security, migration legislation (enforcement via people checks, inspections of identity papers and targeted investigations), weapons legislation, explosives and pyrotechnic articles, strategic goods, war material, road traffic law, support for foreign governments and administrations within the scope of administrative and mutual assistance
Classified Compilation of Federal Legislation:
The items published in the Classified Compilation include in particular enactments such as the Federal Constitution, federal acts, federal decrees, ordinances, international treaties and agreements between the Confederation and the cantons.
The Classified Compilation is available in French, German and Italian.
