The funny thing is that the text he is reading is overly technical written.
Here is a translation from youtube:
"Referring to addition 6a in capter 2 of the KN, the customs administration has additionally published the so called Swiss explanations about the customs tariff.
According to that, certain products, that have spices added during the production, are added to chapter 2, if the character of a product of this chapter ist not changed (for example "Bündnerfleisch"). Meat, that has spices on the whole surface of the product and that is noticable with the eyes, is excluded by the chapter."
You see it's not really that funny. The funny thing in the vid is really Merz laughing, I don't think anyone in the audience would laugh if he didnt.