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RS 631.035 Order of 4 April 2007 on emoluments 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

Federal Customs Administration Fees Order

4 April 2007 (State 1 Er March 2016)

The Swiss Federal Council,

See art. 89, para. 2 and 3, of the Customs Act of 18 March 2005 (LD) 1 ,

Stops:

Art. 1 Principle

1 The Federal Customs Administration (Customs Administration) does not receive any fees for the decisions it renders and the benefits it provides as part of its regular business.

2 It collects the emoluments set out in the annex for its specific decisions and benefits.

Art. 2 Applicability of OGEmol

The provisions of the General Order of 8 September 2004 on emoluments (OGEmol) 1 Apply to the extent that this order does not provide for any specific regulation.


Art. 3 Non-payment of advance

If the advance or security required under s. 10 OGEmol 1 Is not paid, the customs administration does not provide the benefit.


Art. 4 Lump Sum

In agreement with the taxable person, the district branches may receive a lump sum fee for similar, repetitive, official operations.

Art. 5 Special situations

Customs offices may, on reasonable grounds, waive the collection of all or part of the emoluments if the Customs Branch consents.

Art. 6 Repeal of the law in force

The order of 22 August 1984 on the taxes of the customs administration 1 Is repealed.


1 [RO 1984 960, 2003 1126]

Art. 7 Entry into force

This order shall enter into force on 1 Er May 2007.

Annex 1

(art. 1, para. 2)

Tariff of Fees

Encrypt

Solument

1 Fees calculated according to the hourly rate

1.1 An emolument is perceived:

-
For official operations performed outside the official site;
-
For escorts, monitors and controls;
-
For the establishment or maintenance of checks on the taxable person, but that the taxable person has not performed or has performed in a manner that is not in accordance with the requirements;
-
For corrections and cancellations, including in procedures with the e-dec import system (e-dec) or with the new computerised transit system (NCTS);
-
For chemical-technical analyses;
-
For the intervention of the customs administration in the field of intellectual property (c. 12)
By quarter of an hour and per employee:
A.
During business hours

22 en.

B.
Outside business hours

27 en.

Every quarter of an hour counts for a quarter of an hour.

1.2 A reduced fee is collected:

1.21
For the simultaneous monitoring or escort of multiple shipments:
For the entire shipment, by one quarter of an hour and per employee:
A.
During business hours

22 en.

B.
Outside business hours

27 en.

1.22
For the control, outside of the official location, of livestock grazing land;
By quarter of an hour and per employee:
A.
During business hours

11 fr.

B.
Outside business hours

13.50 fr.

1.23
For affixing-by customs, in order to ensure customs security or the identity of goods-of seals or customs marks, where their number exceeds 20 coins per consignment;
By quarter of an hour and per employee:
A.
During business hours

11 fr.

B.
Outside business hours

13.50 fr.

1.3 No emolument is perceived:

1.31
For official operations attributable to a customs administration error;
1.32
In the e-dec procedure:
1.321
For corrections of selected customs declarations (blocked or free/with) prior to the formal examination of customs declarations;
1.322
For conversion after maturity, from provisional taxations to final taxations automatically cleared by e-dec;
1.33
For taxation in the export and transit system NCTS:
1.331
For cancellation of transit ads that are processed automatically in the NCTS;
1.332
For corrections and cancellations made prior to the establishment of the taxation decision-export;
1.333
For corrections made by order of the customs office;
1.334
For the processing of international lists and the national list of outstanding cases " E N Not liquidated in transit " ;
1.34
For audits outside the official location and controls of undertakings and controls at authorised consignors/consignees or in open customs warehouses on the order of the customs office;
1.35
For taxation during the opening hours of the customs offices;
1.36
For the purposes of the administration of customs, seals and customs marks, according to c. 1.23 (not exceeding 20 coins per consignment);
1.37
In the case of traffic by rail, provided that staff of the customs administration do not have to be affected:
-
For train handling;
-
For train control;
-
For loading control;
1.38
In air traffic: for official operations in direct relation to the repair of aircraft in service;
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 levied: for taxation outside the opening hours of the customs office

30 fr. By taxation

2.2 No fee is charged:

2.21
For goods in tourist traffic and diplomatic or consular mail;
2.22
For the debt traffic of the Swiss or foreign territory;
2.23
For direct transit in rail traffic and water traffic;
2.24
For international transit under ATA Carnet;
2.25
For the import and export of newspapers and magazines;
2.26
For the certification of border crossings on temporary admission documents valid for repeat crossings;
2.27
In the case of traffic by rail and water traffic, provided that additional personnel do not have to be affected:
2.271
For passenger trains and special passenger vessels;
2.272
For goods subject to prompt deterioration;
2.28
In air traffic:
2.281
For military aircraft, aircraft in service of the Federal Office of Civil Aviation and aircraft of foreign governments, the United Nations and their organizations, on official mission;
2.282
In line air traffic: for aircraft and passengers' baggage;
2.283
In non-line air traffic: for aircraft and passengers' baggage, provided that additional personnel are not to be assigned to them;
2.284
For transit in the event of temporary closure of an airport;
2.285
For goods subject to prompt deterioration;
2.29
In the traffic of the border area and in the traffic of the free zones of Haute-Savoie and the Pays de Gex.

3 Use of scales, cranes and other equipment of the customs administration:

3.1 A Solument is seen:

3.11
For weighing on scales and on scales with wheels

30 fr. By weighing

3.12
For weighing on other scales

2 eng. Per 100 kg or fraction of this max. 25 fr. By sending

3.13
For the use of cranes and other gear

5 fr. Per 100 kg or fraction thereof, max. 50 fr. By sending

3.14
For the use by the taxable person of a forklift

10 fr. By ¼ hour

Min. 10 fr.

3.2 No fee is charged:

3.21
For scales on scales and on weighing scales on wheels;
3.22
For weighing/tarages on scales and on scales to be weighed by means of checks ordered by customs or by the police, provided that the weight found is not disputed;
3.23
For weighing on scales placed in the halles or on the docks:
-
Carried out by the taxable person under his or her responsibility (without customs supervision);
-
In traffic with public transport undertakings;
-
For control weighing, where the difference in weight does not exceed 3 % of the advertised weight;
-
In the system of national transit or temporary admission;
-
For goods in tourist traffic and border traffic;
3.24
For the use of cranes and similar equipment:
-
At the customs presentation;
-
On the order of the customs office.

4 Use of official customs administration premises and locations for the filing of goods or parking of vehicles:

4.1 An emolument is perceived:

4.11
For the deposit of goods, per day and per 100 kg or fraction thereof

2 eng.

Min. 7 fr.

4.12
For parking of loaded or empty vehicles, per day and by vehicle or combination of vehicles of a total weight
A.
Less than or equal to 3.5 t

25 fr.

B.
More than 3.5 t

50 fr.

4.13
For the transfer of goods from truck to truck, per 100 kg or fraction thereof

2 eng.

Min. 7 fr.

4.2 No fee is charged:

4.21
For vehicles and combinations of vehicles in the waiting area of the customs office, before the summary declaration;
4.22
For vehicles and combinations of vehicles that are removed from the official location on the day following the day of the customs presentation;
4.23
For goods as well as vehicles and combinations of vehicles as long as they cannot be removed because of the verification or for other reasons depending on the customs office;
4.24
For goods unloaded on a quay or in a customs hall for taxation on the basis of net weight, examination, sample collection or weighing, which are then reloaded onto the vehicle;
4.25
For goods to which the taxable person is required to report waives;
4.26
For the goods of the tourist traffic left on deposit;
4.27
For goods held captive, as they are not retained in the framework of the cooperation of the customs administration, under the applicable intellectual property law.

5 Authorizations and Extension of Time Limits:

5.1 A Solument is seen:

5.11
For the granting of authorisations: depending on the circumstances, the importance and the time spent

20 fr. To 1000 fr.

5.12
For extension of time limits

30 fr. By extension

5.2 A reduced fee is collected:

5.21
For authorisations for the use of a motor vehicle or a vessel that is not in free circulation

25 fr.

5.22
For authorizations to cross the border in the field with horses (form. 13.01)

10 fr.

5.23
For the extension of the reporting period

10 fr.

5.3 No fee is charged:

5.31
In the system of temporary admission: for authorisations granted by customs offices and round directions;
5.32
In inward or outward processing traffic: for authorizations granted by customs offices;
5.33
For permits to cross the border in the field:
-
Traffic in the border area;
-
In border crossing traffic;
-
For isolated border crossings;
5.34
For extension of time limits:
5.341
-for the goods of tourist traffic and certificates of note for horses (form. 13.01);
5.342
-for consignments for diplomats;
5.343
-where the time limit for reporting could not be observed due to an error by a public transport undertaking;
5.35
For the granting of additional time limits under s. 52 and 53 of the Federal Act of 20 December 1968 on administrative procedure 2 And art. 61 and 68 of the Federal Act of 22 March 1974 on administrative criminal law 3 .

6 Surety bonds

6.1 One Solument is Perceived: For Acceptance of Surety

30 fr. By bond

6.2 A reduced fee is collected:

For the establishment, replacement or renewal of bond certificates in the common transit

10 fr. By certificate

6.3 No fees are collected:

6.31
For the acceptance of individual bonds;
6.32
For the acceptance of surety acts in the common transit;
6.33
For the acceptance of tax bonds on mineral oils.

7 Goods entitled to customs relief according to their employment, tax relief for the taxation of mineral oils and customs taxation based on an employment commitment

7.1 An emolument is collected:

7.11
For control when taxing 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 of a particular declaration under the legislation on the taxation of mineral oils

100 fr.

7.13
For the processing of applications for tax relief based on the legislation on the taxation of mineral oils on fuels from renewable raw materials:
A.
Applications for fuels based on s. 19 B , para. 2, of the Mineral Oil Taxation Order:
-
Applications for fuels that are derived exclusively from biogenic raw materials:

100 fr.

1. Which are in the positive list 4 The Customs Branch;

2. Which are acquired free of charge by the manufacturer of fuel or are taken in charge against payment of the donor (in the sense of a disposal fee), or

3. Which correspond to a combination of the c. 1 and 2.

-
Other requests

300 fr.

B.
Applications for other fuels

1000 fr.

7.2 No fee is charged:

7.21
For goods benefiting from customs relief which are taxed on the basis of the designation of employment in the customs declaration of import;
7.22
For goods benefiting from customs relief and for which the perception of an emolument is disproportionate;
7.23
For the approval of a guarantee declaration for extra-light heating oil for the propulsion of stationary generators or engines in the heat-coupling systems;
7.24
For the approval of a declaration of guarantee or of a specific declaration for natural gas intended for the propulsion of gas turbines or gas engines of stationary generators or gas engines in coupling systems Trawler.

8 Refunds

8.1 An emolument is perceived:

8.11
For refunds under the mineral oil tax legislation

5 % of the refundable amount

Min. 30 fr. Max. 500 fr

8.12
For refunds made in the inward processing traffic under the special procedure for the implementation of agricultural products and raw materials

5 % of the refundable amount

Min. 30 fr. Max. 1000 fr

8.13
For other rebates

5 % of the amount to be refunded or the one whose bond will be discharged

Min. 30 fr. Max. 500 fr

8.2 A reduced fee is collected:

8.21
For refunds on fuels used in agriculture, forestry, extraction of natural stone or professional fishing

3 % of the refundable amount

Min 25 fr. Max. 500 fr

8.22
In the postal traffic, when re-exporting products held under the care of the Post or the concessionaire, for the reimbursement of the input charges debited from the account-PCD (centralised counting procedure) of the Post or of the The concessionaire

1 en. By sending, min. ½ hour per request (form. 25.74)

8.23
For subsequent admission free of moving effects, marriage pails and inheritance effects

5 % of the refundable amount

Min 25 fr. 150 fr.

8.3 No fees are collected:

8.31
For refunds of taxes in tourist traffic and border traffic
8.32
For refunds and/or suretyships:
-
As a result of regulatory clearance of national transit documents or temporary entry documents;
-
As a result of replacing temporary entry documents with form. 15.30, 15.40 or 15.52;
-
As a result of duty-free entry as an invalid vehicle;
8.33
When accounting for:
8.331
Guaranteed royalties in the national transit procedure or in the temporary admission scheme;
8.332
In the national transit procedure, where the final taxation does not take place by the consideration of the guaranteed charges but by application of the tariff number or group actually entering into account;
8.333
Guaranteed royalties for goods provisionally taxed in cases where the provisional taxation is expressly prescribed or has been effected as a result of VAT;
8.34
In refunds due to a customs administration error;
8.35
When remissions of rights under s. 86 LD;
8.36
In refunds of motor vehicle tax under s. 19, para. 2, of the Federal Act of June 21, 1996, on the Taxation of Motor Vehicles 5 (including refunds in the case of subsequent reduction in the counter-benefit) and refunds of tax on motor vehicles collected at the time of re-importation (native goods in return);
8.37
On refunds and rebates of VAT:
-
Relating to a change in the counter-benefit, within the meaning of s. 54, para. 2, of the Law of 12 June 2009 on VAT (VAT) 6 ;
-
Relating to the adaptation of the tax levied on replacement deliveries;
-
Performed because the customs administration overvalued the tax calculation basis;
-
Relating to goods in return of Swiss origin, pursuant to Art. 53, para. 1, let. F, VAT 7 ;
-
Related to tax rebates under s. 64 LTVA 8 (tax remission).
8.38
On refunds of mineral oil tax:
-
Relating to the recovery of hydrocarbon vapours in a licensed warehouse or to goods redirected to a licensed warehouse under s. 18, para. 1, let. A and b, of the Act of 21 June 1996 on the taxation of mineral oils (Limpmin) 9 Provided that the account is taken into account with the periodic tax return;
-
Related to remissions of tax under s. 26 Limpmin;
-
Related to the subsequent correction of a periodic tax return;
-
Relating to the conversion of a minimum reserve warehouse to an approved warehouse;
-
Related to rinsing with taxed fuel.

9 Certifications, Authentications, duplicates, Photocopies and Photographs

9.1 An emolument is collected:

9.11
For the establishment of certificates of approval (recognition of seals) concerning vehicles and containers

40 fr. By certificate

9.12
For establishing and authenticating form. 13.20 A, 15.10 and 15.15 in Taxation

20 fr. By form.

9.13
For the immediate establishment, at the time of the exit from Switzerland, of proof of payment for the charge on the traffic of heavy goods vehicles

10 fr. By credential

9.14
For the establishment of other certifications and authentications

25 fr. By document

9.15
For the establishment of duplicates and replacement documents for taxation decisions, authorizations for development and form traffic. 13.20 A, 15.10 and 15.15; Taxation-export declaration

30 fr. By document

9.16
For photographs

5 fr. By photograph

9.17
For photocopies

50 ct. By photocopy

9.2 A reduced fee is collected:

9.21
For form authentication (only). 13.20 A, 15.10 and 15.15 in Taxation

7 fr.

9.22
For form authentication. 13.20 A at the time of taxation where the service number is attached by the person subject to the obligation to declare or if the person is entitled to authenticate the form itself.

5 fr.

9.23
For form duplicates. 13.20 A according to c. 9.22

10 fr.

9.24
For the allocation of tax decisions

10 fr. By new taxation decision

9.25
For clearance certificates on an informal basis

10 fr.

9.3 No fee is charged:

9.31
For duplicates of tax returns; and
9.32
For duplicates of taxation decisions lost by the fault of public transport undertakings;
9.33
For certificates, authentications and duplicates or the reproduction of documents prepared for Swiss or foreign authorities;
9.34
For certificates of taxation-EU on the first transmission by e-dec.

10 Application of international agreements:

10.1 Convention of 20 May 1987 on a common transit procedure 10

10.11
A fee is levied for:
10.111
Subsequent authentication of T2L documents

30 fr.

10.112
For duplicate authentication from:
-
Accompanying documents (DDA) in the NCTS;
-
T2L documents;
-
Loading lists;
-
Receipts;
-
DDA as duplicates; (printing + stamp of customs office);

25 fr. By document

10.113
For the distribution of DDA in the NCTS and T2L documents

10 fr. By new document

10.114
For the subsequent discharge of DDA in the NCTS in the event of failure to comply with the procedure or time limit

Sit according to c. 1

10.2 ATA Convention of 6 December 1961 11 ; Convention of 26 June 1990 on temporary admission 12

10.21
A fee is charged for the regularization of ATA Carnets

5 % of entrance fees

Min. 20 fr. Max. 100 fr

10.3 Free trade agreements: order of 23 May 2012 on the issue of proof of origin 13

10.31
An emolument is perceived:
10.311
For the screening of the movement of goods (CCM)

40 fr.

10.312
For post-clearance verification, where the proof of origin is not in conformity

Sit according to c. 1

Min. 40 fr.

10.313
For the subsequent establishment of CCM

40 fr. By CCM

10.314
For CCM distribution

25 fr. By new CCM

10.315
For the establishment of duplicate MAC

25 fr. By duplicata

10.4 Generalised System of Preferences (GSP): order of 30 March 2011 on rules of origin 14

10.41
An emolument is perceived:
10.411
For subsequent establishment of CO

40 fr. By CO

10.412
For CO distribution

25 fr.per new form.

10.413
For the establishment of duplicates

25 fr. By duplicata

11 Disability-Related Heavy-Duty Traffic (PPLP) or Lump Sum (FPLF) Traffic

11.1 An emolument is collected:

11.11
For the institution:
11.111
- (immediate) proof of payment (release RPLP, certificate RPLP) at the exit of Switzerland

10 fr. By credential

11.112
-duplicates of documents related to the collection of RPLP or FPLR

20 fr. By document

11.113
-additional smart cards or their replacement

20 fr. By smart card

11.114
-reminders in the event of failure to comply with the time limit for the declaration or the time limit for payment

20 fr. By callback

11.12
For other activities related to the collection of RPLP or FPLR:
11.121
-correction of tax returns and taxes due to failure of the person subject to the charge

Sit according to c. 1

11.122
-expenditure in connection with the repeated sending of declarations in uncleared envelopes, plus shipping fees charged to AFD

Sit according to c. 1

11.123
-acceptance of general surety bonds as security of a RPLP or PCD account

Sit according to c. 6

11.124
-establishment of certificates of conformity by the assembly stations

20 fr.

11.13
Refunds

Sit according to c. 8.13, taking into account c. 8.34

11.14
Subsequent receipt of the RPLF in line traffic: additional work due to late filing of the declaration

Sit according to c. 1

11.2 No fee is charged:

11.21
For the cancellation of proof of the processing terminal at the time of entry;
11.22
For the granting of exceptional authorisations for the passage to unoccupied or sporadically occupied customs offices;
11.23
For certification of border crossings for vehicles with a road map;
11.24
For certification of a change in the RPLP weight in a controlled environment;
11.25
For the first delivery of smart cards and their replacement for technical reasons defined by the AFD;
11.26
For refunds in connection with unaccompanied combined transport (TCNA) or for the transport of raw wood;
11.27
For RPLF refunds for foreign races as well as for vehicles taken for rent for the military or civil protection.

12 Intervention by the Customs Administration in the field of intellectual property (laws on copyright, topographies, trademark protection, designs and patents)

12.1 The applicant for the intervention is required to pay a fee:

12.11
For the processing of a request for intervention by the customs administration

According to c. 1.1, at min. 1500 Fr., at max. 3000 fr.

12.12
For each renewal of a request for intervention by the customs administration

According to c. 1.1, at min. 500 Fr., at max. 1500 fr.

12.13
For the extension of a request for intervention to works, topographies, marks, designs or additional inventions

According to c. 1.1, at min. 750 Fr., at max. 3000 fr.

12.14
For each communication to the applicant, including the retention of suspect consignments

According to c. 1.1, at min. 50 fr.

12.15
For the extension of the retention period for suspicious shipments

30 fr. By extension

12.16
For the processing of a request for refusal of samples

100 fr.

12.17
For the collection of samples and the delivery or sending to the applicant

According to c. 1.1, at min. 100 fr.

12.18
For digital image capture and sending to the applicant

According to c. 1.1, at min. 50 fr.

12.19
For the organisation of inspections and the participation of customs staff in inspections

According to c. 1.1, at min. 100 fr.

12.20
For the processing of a refusal by the declarant, the owner or the owner to destroy the goods

100 fr.

12.21
For the destruction of goods or the monitoring of destruction, including the collection of samples for evidence

According to c. 1.1, at min. 50 fr.

12.22
For the acceptance of a bond (security)

30 fr. By bond

12.23
For the deposit of detained goods

According to c. 4.1

12.3 A fee is payable to the registrant, owner or owner for:

12.31
Samples retained beyond the one-year period

According to c. 4.1

12.4 No fees are charged:

12.41
For communications to licensees without a request for intervention
12.42
For the acceptance of a declaration of responsibility

1 Update as per c. III 1 of the O of 30 Jan 2008 ( RO 2008 583 ), c. I of the O of May 21, 2008 (RO 2008 2627), c. III of the O of 8 Apr. 2009 (RO 2009 1569), c. 2 of the Annex to the O of 23 May 2012 on the issue of proof of origin (RO 2012 3477), c. 3 of the annex to the O of 23 Oct. 2013 (RO 2013 4479) and c. 2 of the Annex to the O of 27 January 2016, in force since 1 Er March 2016 (RO 2016 513).
2 RS 172.021
3 RS 313.0
4 The positive list of the Directorate General of Customs can be downloaded free of charge on the Internet at the following address: www.ezv.admin.ch > Business information > Taxes and charges > Importing into Switzerland > Tax on mineral oils > Fuels from renewable raw materials > Ecological and social evidence.
5 RS 641.51
6 [ RO 2000 1300 1134, 2001 3086, 2002 1480, 2004 4719 Annex, c. II 5, 2005 4545 Annex, c. 2, 2006 2197 Annex c. 52, 2006 2673 5379 Annex, c. II 5, 2007 1411 Annex c. 7 3425 Annex c. 1 6637 annex, c. II 5 6827. RO 2009 5203 art. 110]. See currently the PMQ of 12 June 2009 governing the value added tax, in force since 1 Er Jan 2010 (RS 641.20 ).
7 The reference was adapted pursuant to s. 12, para. 2, of the Act of 18 June 2004 on official publications (RS 170.512 ).
8 The reference was adapted pursuant to s. 12, para. 2, of the Act of 18 June 2004 on official publications (RS 170.512 ).
9 RS 641.61
10 RS 0.631.242.04
11 RS 0.631.244.57
12 RS 0.631.24
13 RS 632.411.3
14 RS 946.39


State 1 Er March 2016