Rs 631.0 Law Of 18 March 2005 On Customs (Ld)

Original Language Title: RS 631.0 Loi du 18 mars 2005 sur les douanes (LD)

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631.0 law on customs * 1 (LD) of 18 March 2005 (status on 1 February 2013) the Federal Assembly of the Swiss Confederation, view the art. 57, al. 2, 101, 121, al. 1, and 133 of the Constitution, given the message of the federal Council on December 15, 2003, stop: title 1 customs basics chapter 1 provisions general art. 1 purpose this Act rule: a. monitoring and the control of the movement of people and goods crossing the customs border; b. the perception of tariffs; c. the collection of fees due under other federal statutes that customs, insofar as it is the responsibility of the Federal Customs (customs administration); d. enforcement of legislation of the Confederation other than Customs and tasks insofar as they are the responsibility of the customs administration.

Art. 2 international law international treaties remain reserved.
To the extent where international treaties, decisions and recommendations relate to the matters governed by this Act, the federal Council regulations the necessary for their execution, as long as it is not important provisions within the meaning of art. 164, al. 1, of the Constitution.

Art. 3 customs territory, customs border and space border territory includes Switzerland and foreign customs enclaves, excluding the Swiss customs enclaves.
The foreign customs enclaves are foreign territories incorporated into the customs territory under international treaties or customary law.
Swiss customs enclaves are border areas excluded Swiss customs territory by the federal Council, or, when it comes to lands whose geographical situation is special, by the customs administration. The customs administration can monitor the Swiss customs enclaves and apply legislative acts of the Union State other than customs.
The customs border is the border of the customs territory.
The border area is a strip of land that runs along the customs border. The federal Department of Finance ("Department") sets the width of this band in agreement with the cantonal border.

Art. 4 land, buildings and facilities at the border located near the customs border property owners ensure that facilities or plantations on their lands do not interfere with the monitoring of the border.
Anyone who creates or transforms constructions or nearby facilities of the customs border or boundary waters Bank must have authorisation from the customs administration.

Art. 5 facilities and customs offices of the customs administration erected for the execution of duties of customs and facilities offices; the costs are supported by the Confederation.
Third parties who request the customs administration to perform its tasks in their facilities and premises must make them available free of charge and take charge of operating costs incurred by the customs administration.
If the facilities and premises of these third parties are increasingly used to perform Customs tasks for other people, the customs administration is fairly involved in installation and operating costs.

Art. 6 definitions for the purposes of this Act, means: a. person: 1. a physical person, 2. a legal person, 3. an association of persons who by law the ability to perform legal acts without having legal personality;

b. goods: the goods listed in the annex to the Federal law of 9 October 1986 on the tariff (model) Customs; c. goods in free circulation (goods released): native goods; (d) goods which are not in free circulation (goods not released): foreign goods or released export; e. royalties: tariffs, as well as the royalties according to federal legislation other than customs; f. rights of customs : the rights to import and export rights; g. import: the free circulation of goods; h. export: the delivery of goods to foreign customs territory; i. transit: the passage of goods through the customs territory.

RS 632.10 Chapter 2 subjugation and bases of perception of Rights Section 1 coverage of goods art. Principle 7 the goods brought into the customs territory or out of it are subject to customs duties and must be taxed in accordance with the provisions of this Act and the model.

RS 632.10 art. 8 duty-free goods are duty-free: a. the goods exempt under the model or international treaties; b. the goods in small quantities, worth insignificant or encumbered to a minimal customs duty, in accordance with the provisions laid down by the Department.

The federal Council may admit duty-free: a. goods to be exempted under international practices; (b) the legal payment means, securities, manuscripts and without value of collection documents, stamps with value of postage on Swiss territory and other official up their facial value stamps as well as the titles of transportation of foreign public transport operators; c. the effects of relocation , bunch of marriage and the effects of succession; d. destined for charitable institutions, works of mutual assistance or to of indigents; e. motor vehicles for people with disabilities; f. objects for teaching and research; g. the objects of art and exhibition for museums; h. the instruments and devices for examination and treatment of patients of hospitals and similar establishments; i. studies and works of Swiss artists staying temporarily abroad for their studies; j. goods traffic from the border area and animal extracts water borders; k. samples and specimens of goods; l. native packaging material; Mr. Confederation war material and the material of civil protection of the Confederation and the cantons.

RS 632.10 new content according to no II 3 of the Federal ACT of June 17, 2011, in force since Jan. 1. 2012 (2011 5891 RO; FF 2010 5489).

Art. 9 goods in temporary admission the federal Council may provide for exemption part or all of the rights to the importation of foreign goods for temporary on the customs entry or native goods after temporary admission on foreign territory.
It regulates the conditions of exemption of customs duties.
It may exclude the regime of temporary admission, limited to a fixed term or subject to authorisation for economic reasons or in application of commercial policy measures.

Art. 10 native goods in return the native goods reimported in the State in the customs territory are exempt from customs duties.
Changed then re-imported into the customs territory goods are exempt from customs duties if they are returned due to a gap discovered during their transformation on foreign territory.
Goods which are not returned to the original sender are exempt from customs duties unless they are re-imported duty-free within a period of five years from their export.
During the re-import, export fees are reimbursed and the import duties refunded because of export are seen again.

Art. 11 foreign goods in return foreign goods returned in the State within three years, to the sender on customs territory for cause for denial or termination of the contract on the basis of which they were imported or because they have not been sold are subject to a refund of the collected import duties and are exempt from the export charge.
Changed then re-exported goods subject to a refund of fees levied import and are exempt from the export charge if they are returned due to a gap discovered during their transformation into the customs territory.
Re-exported goods because they can not be put into circulation under Swiss law are also being a refund of duties levied import and are exempt from the export charge.
The federal Council adjusts the amount of the refund of the import duty or exemption from the export duties for goods which, instead of being exported from the customs territory, there are destroyed upon request.

Art. 12 inward traffic of the customs administration grant reduction or exemption of tariffs for goods introduced temporarily in the customs territory to be worked, transformed or repaired, if no overriding public interest objected.
Under the same conditions, it grants the reduction or exemption of tariffs for imported goods when native goods in same amount, in the same State and the same quality are exported as working or processed products.

The Customs grant reduction or exemption of tariffs for agricultural products and agricultural base where similar native products are not available in sufficient quantity or the handicap of the commodity cannot be compensated by other measures for these products.
The federal Council adjusts the amount of the refund, the reduction or exemption of customs duties for goods which, instead of being exported from the customs territory, there are destroyed upon request.

Art. 13 the Customs outward processing traffic grant reduction or exemption of customs duties for re-import goods which have been exported temporarily to be worked, transformed or repaired, if no overriding public interest objected.
Under the same conditions, it grants the reduction or exemption of customs duties when exported goods have been replaced by foreign goods in the same quantity, in the same State and the same quality.
The federal Council may provide a different basis of calculation of tariffs to take into account the added value resulting from the development when the determination of the rights according to the extra weight does not establish it.
It adjusts the amount of the refund, reduction or exemption from customs duties for goods which, instead of re-import, are destroyed on demand on foreign territory.

Art. 14 goods with customs relief according to their job goods benefit from rates of reduced based on their job duties: a. when the model provides; b. when the Department has reduced rates for certain jobs provided by the model.

The Department may reduce the rates for certain jobs unless the economic need is proven and no overriding public interest objected.
The General Directorate of customs can adapt the customs duty rates set by the Department when rates modified for agricultural products with indicative import value or price-threshold required.
Anyone who wants to use or deliver afterthought of the goods taxed for punishable jobs of higher tariffs must previously provide a new customs declaration and pay the difference.
Anyone who wants to use or deliver afterwards goods taxed for lower customs duties liable jobs may, in cases and the time required by the Department, request a refund of the difference.

RS 632.10 art. 15 agricultural products for agricultural products imported during the free period and again in the trade at the beginning of the quota period, a new customs declaration must be provided and the difference in tariffs compared to the free tariff quota rates must be paid after the fact.
The federal Council shall regulate the terms and conditions. It may provide that these goods are charged on units of troops released.

Art. 16 goods traffic tourism federal Council may exonerate wholly or partially of the tourist traffic goods or set flat rates applicable to several fees or miscellaneous goods.
Tourist traffic goods are those that a person carries with it as it passes the customs border or that it acquires on arrival from abroad in a Swiss duty free shop, and which are not intended for trade.

New content according to no I 1 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).

Art. 17 in airport duty-free shops; reserves of goods for buffets to edge the Department may authorize the aerodrome operators with Customs Office permanently occupied to operate duty-free shops.
Travellers who take a flight destined for abroad or coming from abroad can buy duty-free goods in duty-free shops. The federal Council designates these goods.
The customs administration may allow airlines and other businesses to store reserves of goods not released for their buffets of edge on or near these customs airfields and to use these reserves to prepare meals or drinks on flights from abroad.
The authorization only if the necessary measures of control and security are assured.

New content according to no I 1 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
Introduced by no I 1 of the Federal ACT of Dec. 17. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
New content according to no I 1 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).

Section 2 basis of the perception of duty art. 18 placement under customs regime the basis of placement under Customs is the customs declaration.
The customs declaration can be rectified by the Customs Office.
The undeclared goods are placed under Customs Office.

Art. 19 determination of rights the amount of customs duties is based on: a. the type, quantity and condition of the goods at the time where it is reported to the office of customs; b. the rate and basis of calculation in force at the time of the birth of the customs debt.

The goods may be taxed at the highest rate applicable to its genre: a. If the customs declaration contains an incomplete designation or ambiguity of the goods and that it is not possible to rectify; (b) if the goods have not been declared.

When dutiable goods of different rates are packed in the same package or are carried by the same means of transport and directions on the amount of each of them are inadequate, tariffs are calculated on the total weight at the rate applicable to the subject goods of the highest rate.

Art. 20 original on written request and tariff information, the customs administration provide in writing information on the tariff classification and the preferential origin of goods.
It limits the validity of his information on the tariff classification and three years to six years that his intelligence on preferential origin. The claimant must prove in the customs declaration, the goods declared correspond in all respects to that described in the intelligence.
Intelligence is not binding if it is issued on the basis of inaccurate or incomplete the applicant indications.
It loses its binding character when the relevant provisions are changed.
The customs administration may revoke the intelligence for good cause.

Title 2 customs Procedure Chapter 1 monitoring of the movement of goods art. 21 duty to drive goods anyone introduced or made goods enter the customs territory or later supports must lead them or make them drive without delay and in the State at the nearest customs office. This obligation also applies to travellers arriving from abroad who acquire goods in a Swiss duty-free shop.
Anyone who delivers or makes transport goods to foreign territory must previously lead them to the competent Customs Office and export in the State after taxation.
Transport companies are also subject to the duty to drive the Customs office the goods they transport unless travellers, their baggage, or rights holders fulfil this obligation.

Sentence introduced by no I 1 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).

Art. 22 customs roads, docks and airfields customs the goods crossing the customs border by land, by water or by air must borrow (Customs roads), ports or (Customs docks) docks and airfields (customs airfields) designated for this purpose by the customs administration.
Are also deemed to be customs, as long roads they cross the customs border: a. lines of railway serving public transport; b. power lines; c. the pipes; d. other-way transport and communications designated as customs roads by the customs administration.

The customs administration may, to take account of special conditions, allow the movement of the goods elsewhere. It sets the conditions and charges.

Art. 23 surveillance and customs control A count of their introduction into the customs territory until their re-export or putting them into free practice, the goods are subject to customs control and surveillance.

Customs supervision includes the action taken in general by the Administrative Board of customs to ensure the respect of customs law and legislative acts of the Union State other than customs.
Customs control includes the accomplishment of specific administrative acts provided for in this Act to ensure respect of customs law and the legislative acts of the Federal Government other than customs.

Art. 24 presentation in customs and declaration summary the goods carried out at the Customs Office must be presented to customs and reported summarily by the person subject to the obligation to take the goods, or by his agent.
The presentation is to communicate the fact that the goods are located at the office of customs or in another place approved by the customs administration to the customs administration.
The presented goods are in the custody of the customs administration.
The customs administration may prescribe the form of the presentation and summary declaration.

Art. 25 declaration the person subject to the obligation to declare shall, within the period fixed by the customs administration, report for the taxation the goods carried, presented and summarily declared to the Customs Office and hand over the accompanying documents.
The customs destination must be entered in the customs declaration.
The customs administration may, in the interest of customs supervision, that goods should be declared to the Customs office before be brought into the customs territory or out of it.
The person subject to the obligation to report may, before giving the customs declaration, analyze or test at his own expense and risk of the goods declared summarily.

Art. 26 persons subject to the obligation to report are subject to the obligation to declare: a. the persons subject to the obligation to drive goods; b. the customs declaration preparers; c. in postal traffic, also sender; d. people who modify the job of a good.

Art. 27 customs destination by selecting the customs destination, the person subject to the obligation to report establishes if the merchandise is: a. placed under a customs procedure (art. 47 to 61); (b) placed in a repository Frank bond (art. 62 to 67); c. re-exported from the customs territory; d. destroyed; e. abandoned in favor of the Federal Fund.

Art. Form 28 of the declaration customs declaration can be established: a. by an electronic process; b. in writing; c. verbally; d. in another form of expression of will by the customs administration.

The customs administration may prescribe the form of the declaration; It can notably order the use of an electronic process and do depend on the control of the system used.

Art. 29 skills of Customs offices; Schedule and place of taxation fixed for each Customs Office of the customs administration: a. the powers of the office; (b) applicable to the taxation schedule; c. the place where taxation is carried out (official site).

It takes into account national and regional needs and gives knowledge to his instructions in an appropriate manner.
Customs offices can proceed with taxation other than the official site, including the home of the sender or the consignee.

Art. 30 controls in the customs territory of the customs administration can carry out checks on the fulfilment of customs obligations in the customs territory.
People who were subject to the obligation to report when importing must, on request, provide evidence that the imported goods were investigated a procedure of taxation.
The right to control ends a year after the import. Opening a criminal investigation is reserved.

Art. 31 controls at home the customs administration can carry out unannounced checks at home among people who are or were subject to the obligation to report or debtor of the customs debt in taxation proceedings or who have the obligation to keep records under this Act.
It can proceed to the physical control of the kind, quantity and condition of the goods, require all necessary information and control data and documents, systems, and the information that may be important for the implementation of this Act.
The right to control ends five years after importation. Opening a criminal investigation is reserved.

Chapter 2 Taxation art. 32 summary control Customs Office can control in full or by surveys if the customs declaration is correct from the point of the formal view, if it is complete and if the necessary accompanying documents are presented.
If this is not the case, he refuses the customs declaration so that it be corrected or completed. If it finds any obvious errors, correct them in consultation with the person subject to the obligation to declare.
If the Customs Office found no evidence of deficiency and therefore did not refuse the customs declaration, the person subject to the obligation to report can deduce no right.
Repress the Customs Office, provided that they must not be destroyed, goods declared according to placement under customs, including the introduction into the customs territory, the import, export or transit are not allowed.

Art. 33 acceptance of the customs declaration accepted by the Customs Office customs declaration binds the person subject to the obligation to declare.
The customs administration sets the form and date of acceptance.

Art. 34 rectification or withdrawal of the customs declaration the person subject to the obligation to report may rectify or leave the accepted customs declaration until the goods are still presented and that the Customs Office: a. found no evidence that the information contained in the customs declaration or in the accompanying documents are inaccurate; forgotten the source. did not order verification.

The federal Council may provide for a short period to rectify the customs declaration accepted when the goods are no longer in the custody of the customs administration.
The person subject to the obligation to report may apply to the Customs Office for a change of taxation, within 30 days after the date on which the goods have left custody of the customs administration; It must simultaneously present a rectified customs declaration.
The Customs Office responds to the request if the person subject to the obligation to report evidence: a. that goods were declared in error for the customs procedure indicated in the customs declaration; forgotten the source. that the conditions required for the requested new taxation were already filled when the customs declaration has been accepted and the goods are still in the State.

Art. 35 control of the accepted customs declaration the Customs Office can control the accepted customs declaration and accompanying documents at any time during the procedure of taxation.
It may require that the person subject to the obligation to report to provide other documents.

Art. 36 checking and body search the Customs Office can check in full or by surveys the goods declared for the placing under a customs procedure or for which there is obligation to declare.
He can control the means and transport, the packing material and accessories of transport facilities.
People suspected of wear on them of goods subject to a royalty, a prohibition, authorisation or control can be the subject of a body search. The procedure is governed by art. 102. the person subject to the obligation to report must work according to the instructions of the Customs Office.

Art. 37 rules of the audit when the audit only covers part of the declared goods, its result is valid for all of the goods of the same kind designated in the customs declaration. The person subject to the obligation to report may request a full audit.
Verification of batches of goods must be limited to the minimum necessary and be operated with all due care. If this is the case, impairments and the resulting costs are not reimbursed.
The result of the verification is recorded. It is the basis to the taxation and any other procedures.

Art. 38 assessment decision the Customs Office fixed tariffs, sets the assessment decision and shall notify it to the person subject to the obligation to declare.

Art. 39 interim taxation goods whose final taxation is neither wise nor possible can be temporarily taxed.
Are excluded the goods without permit to import or export or the import or export is prohibited.
The goods can be released if tariffs are guaranteed at the highest rate applicable according to their kind.

If the person subject to the obligation to report does not present the necessary accompanying documents within the period fixed by the Customs Office and requires no modification of the customs declaration, the interim taxation becomes final.

Art. 40 release and removal of the goods the Customs Office releases the goods taxed on the basis of the decision of tax or of another document to be appointed by the customs administration.
The goods cannot be removed unless the Customs Office released them.
The customs administration set the deadline for the removal of the goods.

Art. 41 data and conservation of the data and documents used in application of this Act must be subject to a careful and systematic conservation and be protected from damage.
The federal Council shall determine the persons to which the obligation to keep and stipulates the details.

Chapter 3 special provisions of procedure art. 42 simplifications of customs procedure the federal Council may provide for simplification of the customs procedure. These include: a. remove the requirement for presentation to customs or summary declaration, insofar as the customs control of the goods is not compromised; b. provide facilities for tourist traffic; c. provide statements collective periodicals; d. delegate tasks of the customs administration to individuals who are parties to the customs procedure.

The customs administration may, to further simplify the customs procedure or test pilots, enter into agreements with persons who are parties to the customs procedure, if such agreements do not affect significantly competition.
The simplifications of customs procedure are admitted that if the customs security is not compromised, particularly if the amount of customs duties is not diminished.

Art. authorised economic 42aoperateurs the customs administration provides, on request, for residents in the customs territory or the Swiss customs enclaves AEO (Authorised Economic Operator, AEO) status if they meet the following conditions: a. having complied with customs requirements; (b) have a commercial records management system and any writings of transport allowing customs security controls appropriate; c. proof of their creditworthiness; d. appropriate standards of security and safety.

The federal Council shall regulate the terms and conditions of the authorisation procedure.
The customs administration may carry out inspections of commercial exploitation of the applicants and authorized economic operators.

Introduced by art. 3 af of 18 June 2010 on approval and implementation of the ac. between the Switzerland and the EC on the facilitation and customs security, in force since April 1, 2011 (RO 2011 981; FF 2009 8091).

Art. 43 traffic in the border area, the traffic in the border area is the import or export within the border area: a. goods to rural border traffic, etb. goods traffic market.

The border area is Swiss and foreign territory included in a strip of 10 km on each side of the customs border (parallel region).
The customs administration may extend the border area according to local circumstances.
The federal Council shall regulate the customs procedure applicable to traffic in the border area.

Art. 44 traffic by rail, ship, air, and post the federal Council shall regulate the customs procedure applicable to traffic by rail, ship, air, and post.
Transport companies must allow the customs administration to consult all documents and records that may be important for customs control.

Art. 45 traffic by lines the goods shipped through pipes into the customs territory shall be deemed under the customs regime of transit to their re-export or to be placed under another Customs procedure.
The person subject to the obligation to declare is the operator of transportation by pipeline facilities.
The operator shall allow the customs administration to consult all documents and records that may be important for customs control.

Art. 46 energy electric. the federal Council shall regulate the customs procedure applicable to electrical energy.

Chapter 4 Regimes Customs officers Section 1 customs allowed art. 47. the goods which must be placed under a customs procedure must be reported for this regime.
Accepted customs procedures are: a. the release for free circulation; b. the transit system; (c) the customs warehouse regime; (d) the temporary admission procedure; e. active development plan; f. the outward processing procedure; g. the export procedure.

Goods which have been placed under a customs procedure may be declared for another plan.

Section 2 release for free practical art. 48. foreign goods that need to get the customs status of indigenous goods must be declared for free circulation.
The release for free circulation involves: a. the determination of the import duties; b. the failure of customs duties for goods natives in return; c. setting potential of the right to the refund or restitution for native goods in return; (d) the application of the laws of the Federal Government other than customs.

Section 3 the transit procedure art. 49. the foreign goods that are transported in the State on the customs territory (transit) or between two localities within the customs territory must be declared for the transit system.
The transit system involves: a. the fixing of import duties with a conditional payment obligation; (b) the identification of the goods; (c) the fixing of a time limit for the transit system; d. application of legislative acts of the Union State other than customs.

If the transit procedure has not been discharged, the goods that remain in the customs territory are treated as goods released for free circulation. If these goods were released prior to export, the export plan is revoked.
The al. 3 does not apply if the goods have been re-exported within the deadline and their identification is proved. The request must be made within 60 days after the expiry of the time limit for this customs regime.

Section 4 customs warehousing procedure art. 50 definition the customs warehouse is a place in the customs territory approved by the customs administration and placed under customs supervision, in which goods may be stored in the conditions laid down by the customs administration.
The customs warehouse may be an open customs warehouse or warehouse of goods of mass consumption.

Art. 51 procedure the goods which are not in free circulation and which should be stored in a customs warehouse must be declared to the customs warehouse regime.
The customs warehouse regime involves: a. to open customs warehouses, the rights to import and the security fixed and the avoidance of trade policy; b. for warehouses of goods of mass consumption, the fixing of the import duty with a conditional payment obligation and the application of commercial policy measures; (c) the identification of the goods; d. control by surveys of the respect of the conditions and charges specified in the authorisation; e. implementation in the assessment decision of the charges set out in the authorization; (f) the application of the legislative acts of the Federal Government other than customs.

If the customs warehousing scheme has not been discharged, the import duties due, unless the goods have been placed under another Customs procedure by the May deadline and that they are identified. For consumer goods warehouse, demand must be made within 60 days after the expiry of the period of storage of the goods.

Art. 52 Storer and storage the warehousekeeper is the person who operates the customs warehouse.
The storage company is: a. the person who stored goods in the customs warehouse and who is bound by the declaration of placing of goods under the customs warehouse regime; (b) the person to whom the rights and obligations of that person have been transferred.

The customer must ensure that the obligations arising from placing the goods under the customs warehousing procedure are met.

Art. 53 open customs warehouses open customs warehouses are customs warehouses in which the warehouseman can store its own goods or goods of others which are not in free circulation.
Goods placed under the export procedure can be stored in a customs warehouse open if, after their release from the warehouse, they are exported. The federal Council may provide for the storage of goods that should not be exported.

The duration of the storage of goods in a customs warehouse open is not limited. The federal Council lays down the period within which goods placed under the export procedure must be exported.
The goods to be stored must be reported by the Storer or his representative to the office designated in the authorization control.
The warehouseman has the responsibility to ensure: a. that the goods, during storage in the customs warehouse, are not removed from customs supervision; (b) the performance of the obligations arising from the storage of goods; etc. the observation of the charges set out in the authorization.

The customs administration may require that the warehousekeeper provide a security for the observation of the obligations referred to in para. 5 art. 54 authorization to operate a customs warehouse open anyone who operates a customs warehouse open must have authorisation from the customs administration.
The customs administration will issue the authorization if: a. the applicant is domiciled in Switzerland and guarantees consistent exploitation of the open customs warehouse; b. monitoring and control customs do not have administrative fees disproportionate to the customs administration.

The authorization may: a. include charges and excluding the storage of certain high-risk goods; b. predict risk goods to be stored in special facilities.

Art. 55 warehouse of goods for mass consumption only goods permitted by the customs administration can be stored in the warehouses of consumer goods.
They can be stored for more than two years. On reasoned request, this period may be extended to up to five years.
The storage of consumer goods must be reported to the competent Customs Office.

Art. 56 inventory and processing of the stored goods the warehouseman or the storage company must keep an inventory of all of the stored goods. The customs administration prescribes the form of the inventory.
The federal Council lays down the conditions under which the goods stored in open customs warehouses may be worked.

Art. 57 out of the warehouse the goods from a customs warehouse open emerged from the warehouse when they are placed under a customs procedure allowed for the introduction into the customs territory or import such goods or they are reported for the transit system and exported.
Goods from a warehouse of consumer goods came out of the warehouse when they are placed under another Customs procedure. In the case of release for free circulation, the import duties must be paid.

Section 5 temporary importation art. 58. the goods brought into the customs territory or out of it for temporary admission should be declared for the temporary admission procedure.
The regime of temporary admission involves: a. the determination of the import duties or, as appropriate, the rights to export of a conditional payment obligation; b. the identification of the goods; (c) the determination of the duration of the temporary admission; d. the application of legislative acts of the Union State other than customs.

If the temporary admission procedure has not been discharged, import or export fees become due, unless goods have been routed back to the foreign customs territory or reintroduced into the customs territory within the time limit and that they are identified. The request must be made within 60 days after the expiry of the time limit for this customs regime.

Section 6 plan of active development art. 59. the goods to be introduced into the customs territory to an inward must be reported for active development plan.
Anyone who enters the customs territory to an inward goods must have authorisation from the customs administration. The authorization may be accompanied by loads and include quantitative and temporal restrictions.
Active development plan involves: a. the determination of the import duties with the right to the refund in the procedure of refund or payment conditional in the suspension system; b. control by surveys of the observation of the charges set out in the authorization; c. the realization in the assessment decision of the charges set out in the authorization; (d) the application of the laws of the Federal Government other than customs.

If the active development plan has not been discharged, the import duties due, unless it is proved that the goods were exported by the deadline. The request must be made within 60 days after the expiry of the fixed period.

Section 7 the Art. outward processing procedure 60. goods that must be quite foreign territory to a passive development must be reported for the outward processing procedure.
Anyone who ships goods to foreign customs territory for outward processing must have authorisation from the customs administration. The authorization may be accompanied by loads and include quantitative and temporal restrictions.
The outward processing procedure involves: a. setting the export duties with the right to the refund in the procedure of refund or payment conditional in the suspension system; b. the failure part or all of the rights to import during the re-import of the goods; c. control by surveys of the observation of the charges set out in the authorization; d. the realization in the assessment decision of the charges set out in the authorization; e. enforcement acts other than customs legislation of the Confederation.

If the outward processing procedure has not been discharged, the export duty becomes payable and the right to import goods with a reduction or exemption of customs duties turns off, unless it is proved that the goods have been introduced into the customs territory within the fixed time. The request must be made within 60 days after the expiry of the fixed period.

Section 8 scheme to export art. 61. the goods in free circulation which must be sent to foreign customs territory or in a Swiss duty free shop must be reported to be placed under the export procedure.
The export procedure involves: a. the fixation, if any, of export duty; (b) the fixing of the right to a refund for foreign goods in return; c. a declaration of the person subject to the obligation to report ensuring that the export of the goods is not being a ban or restriction; (d) the application of the legislative acts of the Federal Government other than customs.

The export plan is deemed discharged when goods were forwarded according to foreign customs territory, in a filing honest under customs or in a duty-free shop Swiss, or placed under the transit procedure.
If the export procedure has not been discharged, it can be revoked.

New content according to no I 1 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
New content according to no I 1 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).

Chapter 5 francs deposits under customs art. 62 definition and purpose the Frank deposits under customs are parts of the customs territory or premises located thereon: a. which are under customs supervision; (b) that are separated from the rest of the customs territory; c. in which goods which are not in free circulation can be stored.

Goods placed under the export procedure can be stored in a frank bond, filing out of the warehouse, they are exported. The federal Council may provide for the storage of goods that will not be exported.
The stored goods are subject to the rights to import or to commercial policy measures.

Art. 63 Storer and storage the warehousekeeper is the person who operates the franc deposit bond.
The storage company is: a. the person who stores goods in Frank filed under Customs and who is bound by the declaration for the placement of goods in a free deposit bond; (b) the person to whom the rights and obligations of that person have been transferred.

The storage company must ensure that the obligations resulting from the placement of the goods in Frank filed under customs are observed.

Art. 64 authorisation to operate a frank deposit anyone who operates a free deposit under customs bond must have authorisation from the customs administration.
The customs administration issues the authorization under the following conditions:

a. the applicant is domiciled in Switzerland and guarantees consistent exploitation of Frank filed under customs; b. monitoring and control customs do not have administrative fees disproportionate to the customs administration; c. it is guaranteed that Frank deposit bond is in principle open to all under the same conditions.

The authorization may: a. include charges and excluding the storage of certain high-risk goods; b. predict risk goods to be stored in special facilities.

Art. 65 warehouse, length of storage and processing of goods goods which should be stored in a straight deposit bond must be declared to the Customs Office competent for the warehouse layout and be placed in the franc deposit bond.
The duration of the storage of the goods in Frank deposits under Customs is not limited. The federal Council lays down the period within which the goods released for export must be exported.
The federal Council lays down the conditions under which the stored goods can be worked.

Art. 66 monitoring and inventory the Storer must take an inventory of all the stored sensitive goods. The customs administration prescribes the form of the inventory.
Authorization to operate a free deposit bond may provide the responsibility for maintaining an inventory to the storage company.
The warehouseman has the responsibility to ensure: a. that the goods during storage in Frank filed under customs control, are not removed from customs supervision; (b) the performance of the obligations arising from the storage of goods; c. the observation of the charges set out in the authorization.

The customs administration may require that the warehousekeeper provide a security for the observation of the obligations referred to in para. 3 art. 67 out of the warehouse the goods are out of the warehouse when they are placed under a customs procedure allowed for the introduction into the customs territory or import such goods or they are reported for the transit system and exported.

Title 3 Perception in duty Chapter 1 debt customs art. 68 definition the customs debt is the obligation to pay customs duties set by the customs administration.

Art. 69 birth of the customs debt customs debt arises: a. at the time where the Customs office accepting the customs declaration; b. If the Customs Office accepted customs declaration before the introduction of the goods into the territory of customs or before their exit from it, at the time when the goods cross the customs border; c. If the customs declaration has been omitted at the time where the goods crossing the customs border or are used or reconditioned for other jobs (art. 14, al. 4), or are passed out of the free (art. 15) or, if none of these dates can be established, at the time where the omission is discovered; d. If the customs declaration has been omitted when the franc under customs filing , at the time where the goods out or, if this date cannot be established, at the time the failure is discovered.

Art. 70 debtor the debtor must pay the customs debt or guarantee it if required by the customs administration.
Is a debtor of the customs debt: a. a person who leads or drive the goods through the customs border; (b) the person subject to the obligation to report or his representative; c. the person on behalf of which the goods are imported or exported; d. in postal traffic, the recipient when the sender does not specifically the customs debt to its load.

Debtors respond jointly and severally the customs debt. The appeal between them is governed by the provisions of the code of obligations.
Persons who professionally establish customs declarations are not jointly and severally: a. If the customs debt is paid by debiting the account of the importer in the centralised procedure of counting of the administration of Customs (PCD); (b) if the customs debt is the result of the notification of a decision of subsequent perception according to the Federal law on administrative penal law (DPA) on 22 March 1974 and that no infringement of federal administrative law can be attributed to the person who professionally established customs declaration; in the case of minor, the amount of the liability can be reduced.

The customs debt goes to the heirs of the debtor even if it was not yet fixed at death. The heirs jointly meet debt of the deceased to competition of their hereditary share, including inheritance advances.
Anyone who takes over a company with assets and liabilities assumed the rights and obligations of the customs debt. The former debtor meets jointly with the new of the Customs debts born before the recovery for two years from communication or publication of the recovery.

RS 220 RS 313.0 art. 71 non-collection of the customs duties by the customs administration may waive the collection of customs duties if it clearly superior to revenue administrative costs.

Art. 72 due and enforceable the customs debt is payable from birth.
A decision on the customs debt is immediately enforceable; an appeal against that decision has no suspensive effect.

Art. 73 terms of payment of the customs debt must be paid in a currency and, if he is not willing, in cash.
The Department fixed payment terms and the terms of payment facilities. He can expect delays of payment.
The customs administration may require debtors who regularly use the payments to pay the customs debt without cash.

Art. 74 interests if the customs debt is not paid within the time limit, interest is due from his due.
Interest is not due: a. in the special cases provided for by federal Council; (b) as long as the customs debt is guaranteed by a deposit of cash.

The customs administration pays interest on the perceived wrongly or unpaid amounts wrongly as payment.
The Department sets the interest rate.

Art. 75 prescription the customs debt be barred after five years from the end of the calendar year during which it is expired.
The limitation period is interrupted by any act tending to recover and by any correction on the part of the authority competent. She is suspended until the debtor cannot be prosecuted in Switzerland or that customs debt is the subject of an appeals procedure.
The interruption and suspension have effect with respect to all the debtors.
The customs debt is prescribed in all cases by 15 years from the end of the calendar year during which it was born. Longer limitation periods according to the art. 11 and 12 PADS are reserved.

RS 313.0 Chapter 2 guarantee of the customs debt Section 1 principle art. 76. when the customs debt is conditional or the customs administration grant payment facilities, the debtor must provide security for the claim in the form of a cash deposit, deposit safe and marketable securities or customs bonds.
If no security is provided or if the payment of the customs debt seems threatened, the customs administration can make a decision to requisition of collateral or assert the right of customs guarantee even if the debt is not due.
The payment seems particularly threatened: a. when the debtor is still, forgotten the source. When the debtor has no domicile in Switzerland or taking steps to abandon his domicile, headquarters or place of business in Switzerland or to write off the Swiss Register of commerce.

The federal Council shall determine the cases in which no security is required or only part of the debt must be guaranteed.

Section 2 security Customs art. 77 content and form the customs bond as a solidarity bond guarantees: a. a specific customs debt (individual security); b. all Customs claims against the debtor (general security).

The bond must be established on an official form; shall specify the maximum amount guaranteed by the surety.

Art. 78. rights and obligations of the guarantor if the surety pays the customs debt, the administration of the Customs issue, on request, a receipt allowing him to turn against the debtor and ask the final release of the opposition.
Goods which gave rise to the customs debt bonded and who are in the custody of the administration for customs are handed over to the surety against payment of the customs debt.
The surety may assert other exceptions that the debtor of the customs debt. Any enforceable title which can be produced against the latter also deploys its effect with respect to the deposit.

Art. 79 extinguishment of the liability of the surety bond shall end at the same time as that of the debtor.

The general bond can be terminated at the earliest one year after its constitution. In this case, it extends more to Customs claims against the debtor born more than 30 days after receipt of the termination by the customs administration.
The customs administration may cancel the guarantee at any time.

Art. 80 law the legal status of the debtor and the guarantor to the Confederation is governed by the provisions of this Act.
In addition, the provisions of the code of obligations apply.

RS 220 Section 3 Decision to requisition collateral and guarantee customs art. 81 decision to requisition of collateral collateral requisition decision must indicate the legal cause of the guarantee, the amount to ensure and the organ with which security must be posted.
Appeals against decisions of requisition of collateral have no suspensive effect.
The decision to requisition of collateral is considered to be a judgment within the meaning of art. 80 of the Federal law of April 11, 1889, on debt collection and bankruptcy (LP). It is known in the sense of art receiving order. LP 274. Opposition to the receiving order is excluded.

RS 281.1 art. 82 content of the customs guarantee right the Confederation has legal lien (right of customs guarantee): a. on dutiable goods tariffs; b. on goods and things used to commit an offence under the customs legislation or legislative acts of the Federal Government other than customs that the customs administration performs.

If the customs guarantee covers all debt guarantees, the debtor may specify what debt it intends to turn off with the proceeds of the realization of the pledge. If the debtor fails to timely, claims guaranteed by the customs guarantee are extinct in the order established by the federal Council.
The right of customs pledge is born with the customs debt that it guarantees and premium all other real rights related to the pledge.

Art. 83 receiver the customs administration argues its right of Lien by the receiver.
The receiver is exercised by the stranglehold on the pledge or the prohibition to the possessor of goods or to dispose of things.
When the administration of customs finds goods which it is necessary to assume that they have been illegally introduced into the customs territory, they are sequestered as a customs guarantee. If the value of the goods so requires, the customs administration looking for the right.

Art. 84 return goods or sequestered things can be restored to the entitled against collateral.
The goods or things are rendered without security if the owner: a. does not personally guaranteed customs debt, etb. proves that the goods or things were used without his fault to commit an offence or that he has acquired the property or the right to become the owner before the receiver without knowing that the Customs obligations were not met.

Chapter 3 Perception subsequent and delivery of customs rights art. 85 perception subsequent to customs duties if the customs administration has, by mistake, failed to perceive a customs duty, set a low customs duty or a refund of customs duty too high, she may recover the amount due if she communicates to the debtor his intention to do so within a period of one year from the establishment of the assessment decision.

Art. 86 remission of customs duties by the customs administration does not have customs or paid by any part on request when: a. the goods in its custody or placed under the regime of transit, customs warehousing, temporary admission or active or passive development are totally or partially destroyed, by accident or force majeure cases or with the consent of authorities; b. of goods in free circulation are totally or partially destroyed under a decision of the authorities or re-exported by virtue of such a decision; c. due to special circumstances, the subsequent collection of amounts due would represent a disproportionate burden for the debtor; d. due to extraordinary circumstances not related to the determination of the customs duties, the payment would be particularly rigorous character.

The claim for remission must be submitted to the body which has made taxation in a period of one year from the establishment of the assessment decision. For assorted taxation of a conditional payment obligation, the period is one year from the extinction of the chosen customs regime.

Chapter 4 recovery of Customs claims art. 87 realization of the customs guarantee and sale of securities the Customs pledge can be achieved: a. when the secured claim is enforceable, etb. When is the deadline of payment given to the debtor or the guarantor.

The customs administration can realize immediately and without the consent of the owner of the collateral goods and things that depreciate quickly or require costly maintenance.
As a general rule, the pledge is directed by sale at public auction. The federal Council may set the principles of the procedure; In addition, it is governed by cantonal law applicable instead of selling at auction.
The customs administration can realize the pledge of mutual agreement, on the conditions laid down by the federal Council and with the agreement of the owner of the collateral.
She can sell deposited securities on the stock exchange.

Art. 88 prosecution for debts further by way of seizure under art. 42 LP is introduced: a. when a binding customs debt is not guaranteed by a feasible customs guarantee or it is not covered in full by the realization of the pledge, etb. When is the deadline of payment given to the debtor or the guarantor.

If the debtor is declared bankrupt, the customs administration may assert his claim without prejudice to its claims arising from the right of pledge. Art. 198 LP does not apply.
Enforceable decisions of the customs administration are assimilated to a judgment within the meaning of art. 80 LP.
The final collocation of a disputed claim is irrelevant until a final decision power of the customs administration is lacking.

RS 281.1 Chapter 5 fees art. 89. the customs administration may collect fees for: a. the decisions she makes in application of customs legislation; b. its services, including provision of infrastructure as well as its facilities and equipment.

The federal Council may provide for the collection of fees for other official acts performed by the customs in accordance with the customs legislation.
The amount of the fees.
The provisions of the art. 68 to 88 on the perception, the guarantee, the subsequent perception and enforceability shall apply by analogy to the emoluments.

Title 4 royalties under the federal legislation other than customs art. 90. the fixation, perception, reimbursement and prescription of fees as well as the restitution of amounts collected under other federal statutes that customs are governed by the provisions of this Act if enforcement of these laws is the responsibility of the customs administration and to as far as these acts are not the application of the provisions of this Act.
The provision concerning the remission of customs duties (art. 86) applies to the other royalties under one federal statute other than customs if this Act so provides.

Title 5 Customs Administration chapter 1 Organization and staff art. 91 customs administration of customs administration consists of the Directorate-General of customs, directions of rounding and customs offices.
The border guard is an armed training and wearing the uniform.

Art. 92 international measures the customs administration can participate in missions abroad as part of international measures.
The participation of the staff of the administration of customs at these missions is voluntary.
The customs administration can put border surveillance equipment available to foreign States in the context of international measures.
The federal Council may conclude international treaties of cooperation on employment of the staff of the customs administration within the European Agency for the management of operational cooperation at the external borders.

New content according to art. 3 af of 3 October. 2008 (regulations FRONTEX and RABIT), in effect since Oct. 1. 2009 (2009 4583 RO; FF 2008 1305).
Introduced by art. 3 af of 3 October. 2008 (regulations FRONTEX and RABIT), in effect since Oct. 1. 2009 (2009 4583 RO; FF 2008 1305).
Introduced by art. 3 af of 3 October. 2008 (regulations FRONTEX and RABIT), in effect since Oct. 1. 2009 (2009 4583 RO; FF 2008 1305).

Art. 93 Provident Fund of personnel of the customs administration of the customs administration manages a pension fund for his staff.
The federal Council shall regulate the purpose, organization, financing and management of the Pension Fund.

Chapter 2 tasks art. 94 customs tasks the customs administration performs customs legislation and international treaties whose execution is incumbent.


Art. 95 tasks no customs the customs administration participates in the execution of legislative acts of the Federal Government other than customs if these acts provide.
She supports the fight against money laundering and the financing of terrorism as part of its tasks.
It deducted its costs of collection of the gross product of the royalties to the trust.

Introduced by c. I. 5 of the Federal ACT of Oct. 3. 2008 on the implementation of the revised recommendations of the financial action task force, in effect since Feb. 1. 2009 (2009 361 RO; FF 2007 5919).

Art. 96 police security tasks of the customs administration fulfills tasks of security in the border region in coordination with the police of the Confederation and the cantons in order to contribute to the internal security of the country and the protection of the population.
The powers of the authorities of criminal prosecution and the police of the Confederation and the cantons are saved. Art. 97 is reserved.

Art. 97 transfer of cantonal police tasks in the border region the Department may entrust the performance of police tasks to the customs administration in the border region if requested by a border township.
It concludes with the cantonal authorities, an agreement the tasks and management fees.
He may delegate the administration of customs agreements within the meaning of para. 2 art. 98 delegation of tasks by the federal Council, the federal Council may delegate to the customs administration the execution of urgent tasks of the Confederation in the field of cross-border traffic.

Art. 99 assignment of objectives to the customs administration department can assign periodically to the customs of the objectives concerning the fulfilment of its tasks.

Chapter 3 powers art. 100 skills to fulfil the tasks assigned to him, in particular to ensure the legality of the movement of people and goods crossing the customs border and to contribute to the homeland security of the country and the protection of the population, the customs administration include: a. controlling the movement of people, in particular: 1. their identity 2. their right to cross the border, 3. their right to reside in Switzerland;

(b) establish the identity of the people; c. to control the movement of goods; d. search for people and things in the border region; e. monitor the border region.

Insofar as this Act contains no provisions on the use of coercion and enforcement, the law of March 20, 2008 on the use of constraint applies.
The customs administration refers to personnel authorized to make use of duress and police measures and exercise the powers provided for in art. 101-105.

SR 364 introduced by section 5 of the annex to the law of March 20, 2008 on the use of constraint, in force since Jan. 1. 2009 (RO 2008 5463; FF 2006 2429).
New content according to section 5 of the annex to the law of March 20, 2008 on the use of constraint, in force since Jan. 1. 2009 (RO 2008 5463; FF 2006 2429) art. 101 interrogation and palpation of the customs administration can apprehend and question a person when circumstances lead to believe that it can provide useful guidance to the execution of one of the tasks of the customs administration.
A person can be scanned: a. If she is suspected of being dangerous or to carry weapons or other objects in front with her be put safely; (b) if the conditions for a provisional arrest are met.

Art. 102 body search and medical examination of the customs administration may do a body search or a physical examination on a person: a. If she is suspected of being dangerous or to carry with her the items to be put safely; b. If the conditions for a provisional arrest are met.

Body search must be performed by a person of the same sex; exceptions are permitted only if the body search tolerates no adjournment.
The physical examination may be performed by a doctor.

Art. 103 establishment of the identity of persons the customs administration can establish the identity of a person making her photography or by raising its biometric data: a. If that person is suspected of having committed or be prepared to commit a serious offence; b. If another legislative act provides for the establishment of the identity of persons.

The federal Council determines the biometric data that can be identified.

Art. 104 preservation of evidence and provisional receiver the customs administration may take all necessary measures to preserve evidence that could be used in criminal proceedings.
She sequesters objects and the values that the confiscation is likely.
She immediately transmits to the competent authority objects, values, and the means of evidence referred to in paras. 1 and 2.

Art. 105 conduct to the customs post and provisional arrest by the customs administration can lead to the Customs Office for the purpose of control of persons suspected of committing serious or be prepared to commit a crime. It can report them to the competent authority.
If there is danger in delay or in case of resistance, it may provisionally arrest the person driving to the station according to art. 19 CCA.
It immediately leads the person provisionally arrested to the competent authority.

RS 313.0 art. 106 port and use of the weapon of the border guard personnel can make use of weapons within the meaning of art. 4, al. 1, of the Act of 20 June 1997 on weapons or other means of self-defense or constraint needed for the execution of its mandate: a. in the case of legitimate defence; b. when necessary; (c) as a last resort, to accomplish its mission, insofar as the interests so warrant.

The federal Council regulates: a. extent to which personnel of the customs administration other than that of the border guard has the right to carry and use weapons or other means of self-defense or constraint; (b) the use of the weapon and other means of self-defense or constraint.

RS 514.54 art. 107 search land, closed funds and construction personnel of the customs administration may, in the border region, search of the lands, for the purposes of control.
It can also search for the purposes of control, closed funds and buildings adjacent to the shore of a border water, apart from the housing.
The conditions provided for in art. 48 CCA apply to the search in homes and other premises as well as closed funds attached to a house or in buildings.

RS 313.0 art. 108 use of devices of shots, of succession and other surveillance devices of the customs administration may use automatic devices of shooting and of succession, as well as other monitoring devices: a. to recognise the illegal crossing of the border or risks for the security of cross-border traffic; b. including for research as well as for the Frank deposits under customs surveillance and premises where are stored values or people conducted at the border or detained temporarily.

The federal Council shall regulate the terms and conditions.

Art. 109 filers for professional duty anyone who establishes professional customs declarations must have the skills required.
The customs administration may, for a specified or indefinite period, prohibit persons without the skills or in breach of customs legislation to establish professional customs declarations or other activities under the customs procedure.

Title 6 Data Protection and administrative assistance chapter 1 Protection of data art. 110 of the customs administration information systems of the customs administration can process personal data, including sensitive data and personality profiles, when this is necessary for the performance of the legislative acts it must apply.
It can manage information including systems for: a. establish and collect royalties; b. establish risk analyses; c. continue and judge offences; d. process requests for administrative assistance and mutual legal assistance; e. Statistics; f. run and analyze the activities of police in the field of the control of individuals; g. run and analyze the execution of legislative acts of the Union State other than customs; h. run and analyze the activities of crime control.

The federal Council shall issue implementing provisions on: a. the Organization and operation of information systems; b. the catalogues of data capture; c. the data access d. treatment authorizations; e. shelf life; f. archiving and destruction of data.

Art. 111. other information systems in the performance of his duties, the customs administration can process data of the information systems of other authorities of the Confederation and the cantons, as far as other legislative acts of the Confederation or the cantons provide. She uses these data exclusively in accordance with the purpose assigned by these acts.

In the exercise of its tasks, it can collect data of systems of information of customs airfields, to open customs warehouses, warehouses for goods of mass consumption and Frank deposits under customs control.

Art. 112 communication of data to Swiss authorities the customs administration can provide data as well as the findings by its staff in the performance of his duties to the authorities of the Confederation, the cantons and municipalities as well as to the organizations or persons of public or private which law the Confederation assigned tasks of law public (Swiss), when this is necessary for the performance of legislative acts that these authorities must apply.
May in particular be communicated the data and connections of following data, including sensitive data and personality profiles: a. information on the identity of persons; b. information on liability for royalties; c. guidance on procedures pending or completed under administrative law, criminal law and criminal law as well as on sanctions within the jurisdiction of the Customs Administration; d. indications on the introduction into the customs territory , import and export of goods; e. information on violations or potential violations, including violations of the legislative acts of the Federal Government other than customs; f. information on crossings of the border; g. information on the financial and economic situation of people.

The data referred to in para. 2, let. g, can be communicated to third parties if they are to control the solvency of debtors on behalf of the customs administration. These third parties must ensure that the customs administration to use these data exclusively in the sense of the task which has been entrusted.
The customs administration may make available by appeal procedure following the mentioned authorities data below if they are necessary for the execution of legislative acts that these authorities should apply: a. given customs declarations, the authorities Swiss; b. data of information systems for the administration of customs, services of this latter; c. data the information systems of the border guard , to the competent police authorities.

The federal Council fixes the terms; It determines in particular data that can be communicated and the goals in which they may be.
The data provided must be used exclusively in accordance with the assigned goal. They should not be passed on to third parties without the consent of the customs administration. Art. 6, al. 1, of the Federal law of June 19, 1992, on the protection of data is reserved.

RS 235.1 art. 113 communication of data to foreign authorities of the customs administration can communicate data, including sensitive data and personality profiles, to authorities of other States and supranational or international organizations (foreign authorities), in cases of species or in appeal proceedings, if an international treaty so provides.

Chapter 2 administrative Assistance between authorities art. 114...

The customs administration and the other Swiss authorities provide administrative assistance and support each other in the performance of their tasks.
The Swiss authorities provide administration of customs data, including sensitive data and personality profiles, which are necessary for the execution of legislative acts it must apply.

Repealed by no 2 of the annex to the LF Sept. 28. 2012 on tax administrative assistance, with effect from Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Chapter 3 Assistance administrative international art. 115Objet and scope of application of the customs administration may, within the limits of its powers, given to foreign authorities, at their request, the administrative assistance necessary for the performance of their tasks, particularly to ensure the correct application of the customs law, and to prevent, discover and pursue violations of customs law, if an international treaty provides.
If an international treaty provides, it can also provide administrative support to the office.

New content according to point 2 of the annex to the LF Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115acompetence the customs administration performs administrative assistance based on requests from abroad and deposited Swiss requests.
When the demand from abroad a field regulated by legislation other than customs, the customs administration forwards the request to the competent authority.
When the competent authority at the rate of the material is not able to implement the measures requested, the customs administration performs administrative assistance with the support of the competent authority.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115bDemande the request of a foreign State must be addressed in writing, in an official Swiss language or in English, and contain the particulars provided by the international treaty.
When these conditions are not met, the competent authority shall inform the requesting authority in writing and gives him the opportunity to complete his request in writing.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115cMesures authorized to obtain the information, documents, objects or heritage, only values are allowed under Swiss law measures that could be taken under the customs law or one federal legislative act other than customs.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115dObligation to cooperate the customs administration may, within the limits of art. 115c, require the person covered by the request for administrative assistance to cooperate, including to provide information, and to produce data and documents.
The person named in the application may refuse to cooperate or testify if it is subject to a legal privilege or if she has the right to refuse to testify.
If the person named in the request refuses to cooperate or testify, the customs administration makes a decision on the obligation to cooperate and provide information, data or documents.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115eMesures of measures of constraint constraint can be ordered if Swiss law or international law to provide for the execution.
The art. 45-60 CCA are applicable.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).
RS 313.0 art. participation 115fDroit the person subject to the request for administrative assistance can take part in the procedure and consult parts insofar as she was forced to cooperate in application of art. 115d or coercive measures have been ordered in application of art. 115th. introduced by section 2 of the annex to the LF Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115gprocedure simplified when the person subject to the request for administrative assistance agrees to delivery of information, documents, objects or assets to the requesting authority, it shall inform the competent authority in writing. The consent is irrevocable.
The competent authority shall close the proceedings by transmitting the written information, objects or assets to the authority applicant and it means the consent of the person named in the request.
When the consent only covers a part of the information, writings, objects or assets, the ordinary procedure applies to other components.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. ordinary 115hprocedure the competent authority shall notify the person concerned by the request for administrative assistance a final decision in which it justifies the granting of administrative assistance and specifies the scope of the information, documents, objects and heritage values to pass.
The competent authority does not transmit the information, writings, objects or assets that are likely not relevant. It extracts or anonymous.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).

Art. 115iVoies of law


Interim decisions, including those relating to coercive measures, are immediately enforceable. They cannot be subject to separate appeal.
Incidental decisions causing immediate and irreparable damage by the receiver or the freezing of assets or valuables may be subject to separate appeal.
An incidental appeal within the meaning of para. 2 or against the final decision may be lodged with the federal administrative court, which decides ultimately. The entitlement to appeal is governed by art. 48 of the Federal Act of 20 December 1968 on administrative procedure.

Introduced by section 2 of the schedule to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).
RS 172.021 title 7 legal protection art. 116. the decisions of the Customs offices can be appealed to district administrators.
District administrators, trial decisions may be lodged with the Directorate-General of customs.
The customs administration is represented by the Directorate-General of customs in proceedings before the federal administrative court and the federal court.
The appeal in the first instance against the taxation period is of 60 days from the establishment of the assessment decision.
In addition, the appeal procedure is governed by the General provisions on the Federal procedure.

New content according to art. 50 of the Act of 17 June 2005 on the TAF, in force since Jan. 1. 2007 (RO 2006 2197 1069; FF 2001-4000).

Title 8 provisions criminal art. 117 customs offences are deemed customs offences: a. the Customs subtraction; b. Customs endangering c. prohibited traffic; d. Customs fencing; e. the diversion of the customs guarantee.

Art. 118 customs subtraction is punished with a fine of up to five times the amount of customs duties removed anyone who intentionally or by negligence: a. Subtract all or part of the customs duties by not declaring the goods, concealing them, by declaring them incorrectly or in any other way; (b) procures or provides to a third party an illicit customs advantage.

Art. 14 DPA is reserved.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. A custodial sentence of one year at most may also be imposed.
If the tariffs amount subtracted cannot be determined exactly, it is estimated in the administrative procedure.

RS 313.0 art. 119 endangering Customs will be punished with a fine of up to five times the amount of customs duties jeopardized anyone intentionally or negligently endangers all or part of the customs duties by not declaring the goods, concealing them, by declaring them incorrectly or in any other way.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. A custodial sentence of one year at most may also be imposed.
If the amount of customs duties jeopardized cannot be determined exactly, it is estimated in the administrative procedure.

Art. 120 traffic prohibited is punished with a fine of up to five times the value of the goods anyone who intentionally or by negligence: a. violates a ban or restriction of introduction into the customs territory of import, export or transit or is endangering the execution by not declaring the goods, concealing them, by declaring them incorrectly or in any other way forgotten the source. purchases or improperly gives authorisation to a third party.

The criminal provisions of other legislative acts are reserved.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. A custodial sentence of one year at most may also be imposed.
The value of the goods corresponds to their courses on the domestic market during the discovery of prohibited traffic. If the course is not known, the value of the goods is determined by experts.
In case of traffic prohibited, the customs duties that would be collected during an import or an authorized export must be paid. If the goods must be suppressed or destroyed, no right is perceived.

Art. 121 customs receiving incurs the penalty applicable to the author of the prior offence anyone who acquires, receives a gift, takes pledge or in any other way control, conceals, flows, helps sell or puts into circulation the Customs dutiable or prohibited goods that he knows or he must assume that they are the subject of a subtraction or that they have been introduced into the customs territory or imported in violation of a prohibition or restriction.

Art. 122 diversion of the customs guarantee is punished with a fine of up to five times the value of the goods who: a. destroyed a commodity or thing seized by customs as a pledge of customs administration, which is left in his possession, forgotten the source. dispose of it without the consent of the customs administration.

The value of the goods corresponds to their courses on the domestic market during the discovery of the diversion of the customs guarantee. If the course is not known, the value of the goods is determined by experts.

Art. 123 attempt customs attempt is punishable.

Art. 124 aggravating circumstances are deemed aggravating circumstances: a. hiring one or more persons to commit a customs offence; b. committing customs offences by profession or habit.

Art. 125 offences in a company if the predictable fine does not exceed 100 000 francs and the investigation of individuals punishable under art. 6 CCA involves investigations out of proportion to the penalty, the authority may decline to prosecute these people and condemn the company (art. 7 CCA) to the payment of the fine.

RS 313.0 art. 126 contest if a breach is both a subtraction or a potential danger and prohibited traffic, the penalty is one that is planned for the more serious offence; It can be increased appropriately.
If an offence is both a customs offence and an offence whose pursuit is the responsibility of the customs administration, the penalty is one that is planned for the more serious offence; It can be increased appropriately.

New content according to art. 44 of the Federal ACT of 6 October. 2006 on the taxation of beer, in effect since July 1. 2007 (2007 2895 RO; FF 2005 5321).

Art. 127 failure to comply with the requirements of order as the fact constitutive of a customs offence is not achieved, is punished by up to 5000 francs fine anyone who violates intentionally or by serious negligence: a. a provision of the customs legislation or an international treaty or one of their implementing provisions, if the violation of these provisions is declared punishable by a law forgotten the source. a decision made in its place and served under threat of the penalty provided for in this section.

Anyone who contravenes verbal orders of the staff of the administration of customs or the orders given in the form of signals or tables incurs a fine of up to 2,000 francs. The threat of the penalty provided for in this section is not necessary.
The reference to the judge of the author of an offence to art. 285 or 286 of the penal code is reserved.

RS 311.0 art. 128 criminal prosecution violations are prosecuted and judged in accordance with this Act and the CCA.
The competent authority to pursue and judging is the customs administration.

RS 313.0 art. 129 prescription of the criminal action, the prescription of the criminal action attached to the art. 11, al. 2, CCA applies to all customs offences.

RS 313.0 title 9 provisions final art. 130 running the federal Council performs this Act.

Art. 131 repeal and amendment of existing law the Federal law of October 1, 1925 on Customs is repealed.
The amendment of the law in force is set in the annex.

[RS 6 469; RO 1956 635, 1959 1397 art. 11 c. III, 1973-644, 1974 1857 appendix c. 7, 1980 1793 no I 1, 1992 1670 ch. III, 1994 1634 ch. I 3, 1995 1816, 1996 3371 annex 2 ch. 2, 1997 2465 appendix c. 13, 2000 1300 art. 92 1891 c. VI 6, 2002 248 no I 1 art. 41, 2004 4763 annex ch. II 1, 2006 2197 annex c. 50] art. 132 transitional provisions the customs procedures pending at the entry into force of this Act are liquidated according to the old law within the time limit set by it.
Authorizations and agreements in force at the entry into force of this Act remains valid for two years at the most.
Customs warehouses to the senses of the art. 42 and 46a of the Federal law of October 1, 1925 on customs can be exploited according to the old law for two years at most after the entry into force of this Act.
The current Customs bonds at the entry into force of this Act are still valid; the new law applies to them.

Appeals against the clearance of Customs offices that are pending before district principals at the entry into force of this Act are heard by the competent district management; These decisions are open to appeal before the Federal Board of appeals customs according to art. 116. Appeals against decisions on appeals made by district administrators who are pending before branch customs upon entry into force of this Act are heard by the General Directorate of customs.
When no overriding interest of the indigenous economy does object, the customs administration grants until the end of 2011 the reduction or exemption of tariffs for agricultural products and agricultural commodities exported temporarily.

[RS 6 469; RO 1973 644, 1995 1816, 1996 3371 annex 2 c. 2] art. 133 referendum and entry into force the present law is subject to the referendum.
The federal Council shall determine the date of entry into force.

Annex (art.131, para. 2) amendment of the law in force.

Mod. can be found at the RO 2007 1411.

State February 1, 2013

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