§ 26 Rhine Ports Act - Subject of the Levy

1. The canton levies a port charge.

2. The port charge is levied on goods that are brought in or taken out by ships. It is also levied on goods that arrive from the land side into storage, transshipment, or manufacturing operations within the port area and are subsequently taken out from there.

3. The charge is levied once by the competent directorate, either upon the entry of the goods or upon the exit of the goods.

4. The competent directorate may exempt goods from the port charge in whole or in part if the existing port infrastructure does not need to be used.

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