Rs 631.035 Order Of 4 April 2007 On The Salaries Of The Federal Customs Administration

Original Language Title: RS 631.035 Ordonnance du 4 avril 2007 sur les émoluments de l’Administration fédérale des douanes

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631.035 order on the salaries of the Federal Customs Administration of April 4, 2007 (status March 1, 2016) the Swiss federal Council, view the art. 89, al. 2 and 3, of the Act of March 18, 2005 on Customs (LD), stop: art. 1 principle Federal Administration of Customs (customs administration) does not receive any emolument for the decisions it makes and the benefits it provides as part of its regular activity.
It collects the fees mentioned in the annex to its decisions and special services.

Art. 2 applicability of the OGEmol the provisions of the General order of 8 September 2004 on the emoluments (OGEmol) insofar as this order does not provide for specific rules.

SR 172.041.1 art. 3 failure to advance if the advance or security required under art. 10 OGEmol is not paid, the customs administration does not provide his performance.

SR 172.041.1 art. 4 flat-rate fee in accordance with the taxable person, district administrators can collect a flat fee for official operations similar to repetitive nature.

Art. 5 cases specific customs offices may, fair grounds, renouncing collect all or part of the fees if the General Directorate of customs consents.

Art. 6 repeal of the law in force the order of August 22, 1984 on the taxes of the customs administration is repealed.

[RO 1984 960, 2003 1126]

Art. 7 entry into force this order comes into force on May 1, 2007.

Annex (art. 1, para. 2) rate of Figure 1 fees fees fees calculated according to the rate schedule 1.1 a fee is charged: - for the official operations performed outside the official site -; - for escorts, surveillance and controls; for the establishment or holding of controls by the taxable person, but that it has not executed or that he performed improperly requirements; - for corrections and cancellations , including in proceedings with e - dec (e - dec) import system or with the new system of computerized transit (NCTS); - for chemico-technical analyses; - for the intervention of the Customs intellectual property (ch. 12) per quarter hour and per employee: a. during the hours 22 fr.

b. outside the hours 27 fr.

Any fraction of a quarter of an hour counts for a quarter of an hour.

1.2 a reduced fee is perceived: 1.21 for monitoring or the simultaneous escort of several shipments: for all of the shipment, per quarter of an hour / employee: a. during the hours 22 fr.

b. outside the hours 27 fr.

1.22 for control, out of the official location of the border grazing cattle;

per quarter hour and per employee: a. during the hours 11 fr.

b. outside the hours CHF 13.50

1.23 for affixing - by customs, to ensure customs security or identity of the goods - sealed or customs marks, when their number exceeds 20 pieces per shipment;

per quarter hour and per employee: a. during the hours 11 fr.

b. outside the hours CHF 13.50

1.3 any emolument is perceived: 1.31 for official operations attributable to an error of the customs administration;

1.32 in the procedure e - dec: 1.321 for selected customs declarations fixes (blocked or free/with) before the formal examination of customs declaration;

1,322 for processing after the expiry of interim in will automatically final taxation taxation by e - dec;

1.33 for taxation in the regime of export and NCTS transit: 1.331 to cancel transit ads which are processed automatically in the NCTS;

1.332 for corrections and cancellations made prior to the decision of taxation-export;

1.333 to corrections made on the orders of the Customs Office;

1.334 for the treatment of international lists and the national list of cases pending "entries in transit not liquidated."

1.34 for checks out of the official site and business controls as well as controls at authorized senders/recipients or in customs warehouses open on the orders of the Customs Office;

1.35 to taxation during the opening hours of customs of exhibitions;

1.36 for affixing, by the administration of Customs seals and customs marks, according to c. 1.23 (whose number does not exceed 20 pieces per mailing);

1.37 in traffic by rail, as far as the personnel of the customs administration should not be nominated: - for the support of the train; - for the control of the train; - for the control of the loading;

1.38 in air traffic: for official operations in direct relationship with the repair of in-service aircraft;

1.39 for chemico-technical analyses ordered by the customs administration.

2 taxation outside the opening hours of the Customs Office 2.1 a fee is charged: for taxation outside the opening hours of the 30 fr. by taxation 2.2 Customs office any emolument is perceived: 2.21 for goods in tourist traffic and the diplomatic or consular post;

2.22 for trading in the Swiss or foreign territory;

2.23 for direct transit traffic by rail and water traffic;

2.24 for the international transit under ATA carnet;

2.25 for import and export of newspapers and journals;

2.26 for the attestation of border crossings on valid documents for temporary admission for repeated crossings;

2.27 in traffic by rail and traffic by water, that additional staff must not be nominated: 2.271 for trains and special passenger boats;

2.272 for goods subject to rapid deterioration;

2.28 in air traffic: 2.281 for military aircraft, aircraft at the service of the federal Office of civil aviation and aircraft of foreign Governments, the United Nations and their organizations, on official duty;

2.282 in air traffic of line: for the aircraft and luggage of passengers;

2,283 in other air traffic that line: for aircraft and passenger luggage, as long as additional staff should not be nominated;

2,284 for transit in the case of temporary closure of an airport;

2.285 for goods subject to rapid deterioration;

2.29 in the traffic from the border area and in trafficking zones of Haute-Savoie and the Pays de Gex.

3 use of scales, cranes and other equipment of the customs administration: 3.1 a fee is perceived: 3.11 for the weighing scale and scales for weighing by wheels 30 fr. by weighing 3.12 for the weighings on other balances 2 CHF per 100 kg or fraction of this amount max. 25 fr. by sending 3.13 for the use of cranes and other gear 5 CHF per 100 kg or fraction of this amount , max. 50 CHF by sending 3.14 for the use by the taxable person, a forklift 10 fr. by ¼ of an hour min. 10 CHF

3.2 any emolument is perceived: 3.21 for the calibrations on weighbridges and wheels weighing scales;

3.22 for the weighings/calibrations on truck scales and scales for weighing by wheels during weighings of control ordered by the customs or the police, as long as the weight found is not contested;

3.23 to the weighing scales placed in the halls or on the docks: - carried out by the taxable person under his responsibility (without customs supervision); - in traffic with public enterprises of transport; - for the weighing of control, when the difference in weight does not exceed 3% of the announced weight; - in the regime of the national transit or temporary admission; - for goods in tourist traffic and border traffic;

3.24 for the use of cranes and similar devices: - when the Customs presentation; - on the orders of the Customs Office.

4 use of premises and official sites of the customs administration with a view to the deposit of goods or the parking of vehicles: 4.1 a fee is perceived: 4.11 for the deposit of goods, per day and per 100 kg or fraction of this amount 2 fr. min. 7 fr.

4.12 for parking of vehicles loaded or empty, by day and by vehicle or combination of vehicles with a weight total a. less than or equal to 3,5 t 25 fr.

(b) 3,5 t 50 fr.

4.13 for the transshipment of goods from truck to truck, per 100 kg or fraction of this amount 2 fr. min. 7 fr.

4.2 any emolument is perceived: 4.21 for vehicles and vehicle combinations in the catchment area of the Customs Office, before the summary declaration;

4.22 for the vehicles and combinations of vehicles that are removed from the official site the day following the presentation to customs;

4.23 for goods and vehicles and combinations of vehicles as long as they can be removed as a result of the audit, or for other reasons dependent on the Customs Office;

4.24 for goods unloaded at a wharf or in a Customs Hall for the taxation on the basis of the net weight, a review, a levy for weighing, or samples which are then reloaded on the vehicle of arrival;


4.25 for the goods that the person subject to the obligation to declare foregoes;

4.26 for the tourist traffic goods left on deposit;

4.27 for the sequestered goods, in as long as they are not held as part of the collaboration of the customs administration, under the applicable intellectual property law.

5 licensing and extensions: 5.1 a fee is perceived: 5.11 for licensing: according to the circumstances, the importance and the time spent 20 to 1000 fr. fr.

5.12 for the extension of deadlines 30 fr. by extension 5.2 a reduced fee is perceived: 5.21 for permissions to use a motor vehicle or a boat that is not in free circulation 25 fr.

5.22 for permissions to cross the border in the land with horses (form) 13.01 10 fr.

5.23 for the extension of the period of declaration 10 fr.

5.3 any emolument is perceived: 5.31 in the regime of temporary admission: for the permissions granted by the Customs offices and directions to district;

5.32 in the active or passive processing traffic: for the permissions granted by the Customs offices;

5.33 for permissions of crossing the border in the field: - in the traffic from the border area; - in traffic to border grazing; - for the crossings, isolated from the border.

5.34 for the extension of deadlines: 5.341 - for tourist traffic goods and certificates of taking notes for horses (form. 13.01); 5.342 - for remittances for diplomats; 5.343 - when the reporting deadline could not be observed because of an error of a public transport company;

5.35 for the granting of additional time under art. 52 and 53 of the Federal Act of 20 December 1968 on administrative procedure and the art. 61 and 68 of the Federal law on administrative penal law on March 22, 1974.

6 6.1 guarantees a fee is perceived: for the acceptance of bonds 30 fr. by bond 6.2 a reduced fee is perceived: for the establishment, replacement or renewal of certificates of guarantee in common transit 10 francs per certificate 6.3 any emolument is perceived: 6.31 for acceptance of individual bonds.

6.32 for acceptance of acts of bonding in common transit;

6.33 for acceptance of bonds for tax on mineral oils.

7 goods with customs relief according to their jobs, tax relief for taxation of mineral oils and customs taxation based on an employment commitment 7.1 a fee is perceived: 7.11 for control when taxation on the basis of an employment commitment 15 ct. per 100 kg gross, min 7 fr. by sending 7.12 for the approval of a declaration of guarantee or a particular statement under the law on the taxation of mineral oils 100 fr.

7.13 for the processing of applications for the granting of tax breaks based on legislation on the taxation of mineral oils in raw fuels from renewable: a. Requests for fuels based on art. 19b, al. 2, of the Ordinance on the taxation of mineral oils:-ask first biogenic fuels which are derived exclusively from materials: 100 CHF

1. which are included in the positive list of the Customs branch;

2. which are acquired free by the manufacturer of fuel or that are supported against payment of the dealer (in the sense of a tax elimination), or 3. which correspond to a combination of the Nos. 1 and 2.

-other applications 300 fr.

b. Requests for other fuels 1000 CHF

7.2 any emolument is perceived: 7.21 for benefiting from customs relief goods that are taxed on the basis of the job title in the import customs declaration;

7.22 for goods with customs relief and for which the perception of a fee would be disproportionate;

7.23 for approval of a letter of guarantee for extra-light heating oil intended for the propulsion of stationary generators or motors in systems of combined heat and power;

7.24 for approval of a declaration of guarantee or a special statement for natural gas for propulsion gas turbines or gas motors for stationary generators or gas engines in combined heat and power systems.

8 refunds 8.1 a fee is perceived: 8.11 to the repayments made under the law on the taxation of mineral oils 5% of the refundable amount min. 30 fr. max. 500 fr.

8.12 for repayments in the traffic of active development according to the special procedure for the implementation of products and agricultural raw materials 5% of the refundable amount min. 30 fr. max. 1000 CHF

8.13 for other refunds 5 per cent of the amount to be repaid or that which the surety will be discharged min. 30 fr. max. 500 fr.

8.2 a reduced fee is perceived: 8.21 for refunds on fuels used in agriculture, forestry, the extraction of natural stone or professional fishing 3% of the refundable amount min 25 fr. max. 500 fr.

8.22 in postal traffic, during the re-export of products remained in the custody of the post or dealer company, for the refund of entry charges debited to the account - PCD (centralised procedure of counting) post or the dealer company 1 fr. by sending, min. ½ hour per request (form. 25.74) 8.23 for subsequent admission of household effects duty-free and keyrings of marriage and succession effects 5% of the refundable amount min 25 Max 150 fr. fr.

8.3 any emolument is perceived: 8.31 for refunds of tax in tourist traffic and border traffic 8.32 for refunds or dumps of bonds: - as a result of regulatory clearance of national transit or temporary admission documents; documents - as a result of the replacement of temporary admission by the form documents. 15.30, 15.40, or 15.52; - as a result of duty-free as vehicles for invalids;

8.33 during account: 8.331 royalty guarantees in the national transit system or in the regime of temporary admission;

8.332 in the national transit regime, when final taxation has no place by setting into account guaranteed royalties but by application number or incoming rate group real online account;

8.333 royalty guarantees for goods temporarily taxed in cases where the provisional tax is expressly prescribed or that it was done because of the VAT;

8.34 during reimbursements attributable to an error of the customs administration;

8.35 at discounts of rights according to art. 86 LD;

8.36 in refunds from the tax on motor vehicles under art. 19, al. 2, of the Federal Act of 21 June 1996 on the taxation of motor vehicles (including repayments in the event of subsequent reduction of the consideration) and repayments of tax on motor vehicles collected at reimportation (native goods in return);

8.37 during refunds and rebates of VAT:-related to a change in the consideration, in the sense of art. 54, al. 2, of the Act of June 12, 2009 on VAT (VAT ACT); - related to the adaptation of the tax levied on deliveries of replacement; - made because the customs administration has overstated the basis of calculation of the tax; - related goods in return of Swiss origin, under art. 53, al. 1, let. f, VATL; - related tax rebates, under art. 64 VAT (tax discount).

8.38 during the mineral oil tax refunds:-related to the recovery of the vapours of hydrocarbons in a licensed warehouse or goods diverted to a licensed warehouse, under art. 18, al. 1, let. a and b of the Act of 21 June 1996 on the taxation of mineral oils (Limpmin) as far as putting into account is carried out with the tax return periodic; - related rebates of the tax under art. 26 Limpmin; - related to the subsequent correction of a tax return periodic; - related to the conversion of a warehouse of compulsory reserves in a certified warehouse; - related to a rinse made with imposed fuel.

9 certificates, authentications, duplicates, photocopies and photographs 9.1 a fee is perceived: 9.11 for the establishment of certificates of approval (recognition of seals) on vehicles and containers 40 francs per certificate 9.12 for the establishment and authentication form. 13.20 A, 15.10 and 15.15 at taxation 20 fr. by form.

9.13 for the immediate establishment, when released in Switzerland, proof of payment for the fee on the the heavy traffic associated benefits 10 fr. by proof 9.14 for the establishment of other certificates and authentications 25 fr. by document 9.15 for the establishment of duplicate and replacement of decisions of tax documents, permissions for the traffic development and form. 13.20 A, 15.10 and 15.15; statement of taxation-export 30 fr. by document 9.16 for photographs


5 fr. photograph 9.17 for photocopies 50 ct. by photocopy 9.2 a reduced fee is perceived: 9.21 for authentication (only) form. 13.20 A, 15.10 and 15.15 at 7 fr. taxation

9.22 for form authentication. 13.20 has during the taxation when the number is attached by the person subject to the obligation to report or if it is authorized to authenticate itself to the form.

5 fr.

9.23 for duplicates of form. 13.20 has according to ch. 9.22 10 fr.

9.24 for the distribution of assessment decisions 10 fr. by new assessment decision 9.25 for unofficial formula 10 fr. discharge certificates

9.3 any emolument is perceived: 9.31 for the duplicate of statements established during the taxation;

9.32 for duplicates of decisions of tax lost through the fault of public transport companies;

9.33 for certificates, authentications and the duplicate or the reproduction of documents established for Swiss or foreign;

9.34 for certificates of taxation-EU at the first transmission by e - dec.

10 application of international agreements: 10.1 Convention of 20 May 1987 on a common transit procedure 10.11 a fee is charged for: 10.111 subsequent authentication of documents T2L 30 fr.

10.112 for duplicate authentication of: - accompanying (DDA) in the NCTS documents; - T2L documents; - loading lists - receipts; - DDA as duplicate. (print + stamp of the Customs Office);

25. fr. by 10.113 for the distribution of DDA in the NCTS and the documents T2L 10 fr. by new document 10.114 for subsequent discharge of DDA in the NCTS in the event of failure of the procedure or the fee according to ch. 1 time 10.2 ATA Convention of December 6, 1961; On 26 June 1990 Convention on temporary admission 10.21 a fee is perceived for the regularization of the carnets ATA 5 percent of royalties of entry min. 20 fr. max. 100 fr.

10.3 free trade agreements: order of May 23, 2012 on the issue of proof of origin 10.31 a fee is perceived: 10.311 for screening the movement of goods (CCM) 40 fr. certificate

10.312 to control a posteriori when the proof of origin is not consistent fee according to ch. 1 min. 40 fr.

10.313 for establishing subsequent CCM 40 fr. by CCM 10.314 for Division of CCM 25 fr. by new CCM 10.315 for the establishment of duplicate of CCM 25 fr. by duplicate 10.4 generalized system of preferences (GSP): order of March 30, 2011 on the rules of origin 10.41 a fee is perceived: 10.411 for establishing subsequent CO 40 fr. by CO 10.412 for the distribution of CO 25 fr.par new form.

10.413 for establishing duplicate 25 fr. by duplicate 11 royalty on the traffic of heavy goods vehicles (HVF) benefits-related or flat rate (PSVA) 11.1 a fee is perceived: 11.11 for the establishment: 11.111 - (immediate) proof of payment (receipt HVF, certificate RPLP) during the release of Switzerland 10 francs by proof 11,112 - duplicate of documents related to the perception of the HVF or the PSVA 20 CHF per document 11.113 - of additional smart cards or their replacement 20 fr. smart card 11.114 - of reminders in case of failure to comply with the declaration or delay the payment deadline 20 fr. by recall 11.12 for other activities in relation to the perception of the HVF or the PSVA: 11.121 - correction of declarations and tax due to failings of the person subject to the royalty fee according to ch. 1 11.122 - expenses in connection with sending repeated statements in not franked envelopes , plus port fees charged to AFD fee according to ch. 1 11.123 - acceptance of General bonds as a security of an account HVF or PCD fee according to ch. 6 11.124 - certification of compliance by mounting 20 fr. stations

11.13 refunds fees according to ch. 8.13, given section 8.34 11.14 subsequent Perception of the PSVA in line: extra work due to the late submission of the statement fee according to ch. 1 11.2 any emolument is perceived: 11.21 for the cancellation of the proof of treatment during the entry terminal.

11.22 for granting special permissions for the passage in customs offices sporadically occupied or unoccupied;

11.23 to certificate of crossing the border for vehicles with road book;

11.24 for the attestation of a modification of the HVF weight in a controlled environment;

11.25 for the first delivery of smart cards as well as their replacement for technical reasons defined by AFD;

11.26 for refunds in relation to unaccompanied combined transport (TCNA) races or for the transport of timber;

11.27 for refunds of the PSVA for races abroad as well as for vehicles leased for the army or civil protection.

12 intervention of the customs administration on intellectual property (laws on copyright, on the topography, on the protection of marks, designs and patents) 12.1 the claimant of the intervention is required to pay a fee: 12.11 for the treatment of a request for intervention by the Customs according to ch. 1.1, at least 1500 fr. Max 3000 Br

12.12 for each renewal of a request for intervention by the Customs according to ch. 1.1, min. 500 francs, maximum 1500 fr.

12.13 for the extension of an application for intervention works, topographies, brands, designs or inventions additional according to ch. 1.1, at least 750 francs, Max 3000 Br

12.14 for each communication to the applicant, including the retention of suspicious shipments according to ch. 1.1, min. 50 fr.

12.15 for the extension of the period of detention of shipments suspects 30 fr. by extension 12.16 for processing of an application for refusal of samples 100 fr.

12.17 for sampling and delivery or sending to the applicant according to ch. 1.1, at least 100 fr.

12.18 for taking digital images and sending to the applicant according to ch. 1.1, min. 50 fr.

12.19 to the Organization of inspections and the participation of customs staff in inspections according to ch. 1.1, at least 100 fr.

12.20 for the treatment of a refusal of the declarant, the possessor or owner to destroy the goods 100 fr.

12.21 for the destruction of goods or supervision of the destruction, including sampling for purposes of evidence according to ch. 1.1, min. 50 fr.

12.22 for the acceptance of security (security) 30 fr. by bond 12.23 to the deposit of goods identified according to ch. 4.1 12.3 a fee is perceived with the declarant, holder or owner for: 12.31 samples retained beyond the period of one year according to ch. 4.1 12.4 any emolument is perceived: 12.41 for communications to holders without any intervention 12.42 to the acceptance of a statement of responsibility update no III 1 of O of Jan. 30. 2008 (RO 2008 583), section I of the O of May 21, 2008 (RO 2008 2627), section III of the O from 8 Apr. 2009 (RO 2009 1569), point 2 of the annex to the O may 23, 2012 on the issue of proof of origin (RO 2012 3477), no 3 of the annex to the O from 23 oct. 2013 (2013 4479 RO) and point 2 of the annex to the O of Jan. 27. 2016, in force since March 1, 2016 (RO 2016 513).
RS 172.021 RS 313.0 the positive list of the Directorate-General of Customs may be downloaded for free on the Internet at the following address: www.ezv.admin.ch > information companies > taxes and fees > import in Switzerland > tax on mineral oils > fuels from renewable raw materials > ecological and social evidence.
RS 641.51 [RO 2000 1300 1134, 2001 3086, 2002-1480, 2004 4719 annex II 5, 2005 4545 annex ch. 2 ch., 2006 2197 annex ch. 52, 2006 2673 5379 annex c. II 5, 2007 1411 annex ch. 7 3425 annex c. 1 6637 annex ch. II 5 6827. RO 2009 5203 art. 110]. see currently the Federal ACT of June 12, 2009, tax on value added, in effect since Jan. 1. 2010 (SR 641.20).
The reference has been adapted in application of art. 12, al. 2, of the Act of 18 June 2004 on official publications (RS 170.512).
The reference has been adapted in application of art. 12, al. 2, of the Act of 18 June 2004 on official publications (RS 170.512).
RS 641.61 RS 0.631.242.04 RS 0.631.244.57 RS 0.631.24 RS 632.411.3 RS 946.39 State March 1, 2016

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