Key Benefits:
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:
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.
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.
If the advance or security required under s. 10 OGEmol 1 Is not paid, the customs administration does not provide the benefit.
In agreement with the taxable person, the district branches may receive a lump sum fee for similar, repetitive, official operations.
Customs offices may, on reasonable grounds, waive the collection of all or part of the emoluments if the Customs Branch consents.
The order of 22 August 1984 on the taxes of the customs administration 1 Is repealed.
1 [RO 1984 960, 2003 1126]
This order shall enter into force on 1 Er May 2007.
(art. 1, para. 2)
Encrypt |
Solument |
1 Fees calculated according to the hourly rate |
|
1.1 An emolument is perceived: |
|
|
|
|
|
|
22 en. |
|
27 en. |
|
|
1.2 A reduced fee is collected: |
|
|
|
|
|
|
22 en. |
|
27 en. |
|
|
|
|
|
11 fr. |
|
13.50 fr. |
|
|
|
|
|
11 fr. |
|
13.50 fr. |
1.3 No emolument is perceived: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2 Taxation outside the opening hours of the customs office |
|
|
30 fr. By taxation |
2.2 No fee is charged: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3 Use of scales, cranes and other equipment of the customs administration: |
|
3.1 A Solument is seen: |
|
|
30 fr. By weighing |
|
2 eng. Per 100 kg or fraction of this max. 25 fr. By sending |
|
5 fr. Per 100 kg or fraction thereof, max. 50 fr. By sending |
|
10 fr. By ¼ hour Min. 10 fr. |
3.2 No fee is charged: |
|
|
|
|
|
|
|
|
|
4 Use of official customs administration premises and locations for the filing of goods or parking of vehicles: |
|
4.1 An emolument is perceived: |
|
|
2 eng. Min. 7 fr. |
|
|
|
25 fr. |
|
50 fr. |
|
2 eng. Min. 7 fr. |
4.2 No fee is charged: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 Authorizations and Extension of Time Limits: |
|
5.1 A Solument is seen: |
|
|
20 fr. To 1000 fr. |
|
30 fr. By extension |
5.2 A reduced fee is collected: |
|
|
25 fr. |
|
10 fr. |
|
10 fr. |
5.3 No fee is charged: |
|
|
|
|
|
|
|
|
|
6 Surety bonds |
|
6.1 One Solument is Perceived: For Acceptance of Surety |
30 fr. By bond |
6.2 A reduced fee is collected: |
|
|
10 fr. By certificate |
6.3 No fees are collected: |
|
|
|
|
|
|
|
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: |
|
|
15 ct. Per 100 kg gross, min 7 fr. By sending |
|
100 fr. |
|
|
|
|
|
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. |
|
|
300 fr. |
|
1000 fr. |
7.2 No fee is charged: |
|
|
|
|
|
|
|
|
|
8 Refunds |
|
8.1 An emolument is perceived: |
|
|
5 % of the refundable amount Min. 30 fr. Max. 500 fr |
|
5 % of the refundable amount Min. 30 fr. Max. 1000 fr |
|
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: |
|
|
3 % of the refundable amount Min 25 fr. Max. 500 fr |
|
1 en. By sending, min. ½ hour per request (form. 25.74) |
|
5 % of the refundable amount Min 25 fr. 150 fr. |
8.3 No fees are collected: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9 Certifications, Authentications, duplicates, Photocopies and Photographs |
|
9.1 An emolument is collected: |
|
|
40 fr. By certificate |
|
20 fr. By form. |
|
10 fr. By credential |
|
25 fr. By document |
|
30 fr. By document |
|
5 fr. By photograph |
|
50 ct. By photocopy |
9.2 A reduced fee is collected: |
|
|
7 fr. |
|
5 fr. |
|
10 fr. |
|
10 fr. By new taxation decision |
|
10 fr. |
9.3 No fee is charged: |
|
|
|
|
|
|
|
|
|
10 Application of international agreements: |
|
10.1 Convention of 20 May 1987 on a common transit procedure 10 |
|
|
|
|
30 fr. |
|
25 fr. By document |
|
10 fr. By new document |
|
Sit according to c. 1 |
10.2 ATA Convention of 6 December 1961 11 ; Convention of 26 June 1990 on temporary admission 12 |
|
|
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 |
|
|
|
|
40 fr. |
|
Sit according to c. 1 Min. 40 fr. |
|
40 fr. By CCM |
|
25 fr. By new CCM |
|
25 fr. By duplicata |
10.4 Generalised System of Preferences (GSP): order of 30 March 2011 on rules of origin 14 |
|
|
|
|
40 fr. By CO |
|
25 fr.per new form. |
|
25 fr. By duplicata |
11 Disability-Related Heavy-Duty Traffic (PPLP) or Lump Sum (FPLF) Traffic |
|
11.1 An emolument is collected: |
|
|
|
|
10 fr. By credential |
|
20 fr. By document |
|
20 fr. By smart card |
|
20 fr. By callback |
|
|
|
Sit according to c. 1 |
|
Sit according to c. 1 |
|
Sit according to c. 6 |
|
20 fr. |
|
Sit according to c. 8.13, taking into account c. 8.34 |
|
Sit according to c. 1 |
11.2 No fee is charged: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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: |
|
|
According to c. 1.1, at min. 1500 Fr., at max. 3000 fr. |
|
According to c. 1.1, at min. 500 Fr., at max. 1500 fr. |
|
According to c. 1.1, at min. 750 Fr., at max. 3000 fr. |
|
According to c. 1.1, at min. 50 fr. |
|
30 fr. By extension |
|
100 fr. |
|
According to c. 1.1, at min. 100 fr. |
|
According to c. 1.1, at min. 50 fr. |
|
According to c. 1.1, at min. 100 fr. |
|
100 fr. |
|
According to c. 1.1, at min. 50 fr. |
|
30 fr. By bond |
|
According to c. 4.1 |
12.3 A fee is payable to the registrant, owner or owner for: |
|
|
According to c. 4.1 |
12.4 No fees are charged: |
|
|
|
|
|
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