Key Benefits:
This Law shall rule:
1 International treaties remain reserved.
2 To the extent that international treaties, decisions and recommendations concern matters governed by this Law, the Federal Council shall issue the provisions necessary for their implementation, provided that they are not provisions Significant within the meaning of s. 164, para. 1, of the Constitution.
1 The customs territory includes Swiss territory and foreign customs enclaves, excluding Swiss customs enclaves.
2 Foreign customs enclaves are the foreign territories incorporated into the customs territory under international treaties or customary law.
3 The Swiss customs enclaves are the Swiss border areas excluded from the customs territory by the Federal Council or, where the geographical situation is special, by the customs administration. The customs administration can monitor the Swiss customs enclaves and enforce the legislative acts of the Confederation other than customs.
4 The customs border is the border of the customs territory.
5 The border area is a strip of land along the customs border. The Federal Department of Finance (Department) determines the width of this band in agreement with the relevant border canton.
1 Property owners located near the customs border ensure that the facilities or plantings on their lands do not interfere with border surveillance.
2 Any person who creates or transforms buildings or installations in the immediate vicinity of the customs border or the shore of the boundary waters must have an authorization from the customs administration.
1 The customs administration is responsible for the performance of its duties at customs offices and facilities; the costs are borne by the Confederation.
2 Third parties who ask the customs authorities to carry out their duties at their facilities and premises must make them available free of charge and take charge of the operating costs incurred by the customs administration.
3 If the facilities and premises of those third parties are used in addition to the performance of customs duties in favour of others, the customs administration shall be fairly involved in the installation and operation costs incurred.
For the purposes of this Law:
Goods entered into or out of the customs territory shall be subject to customs duties and shall be taxed in accordance with the provisions of this Law and the LTaD 1 .
1 The following are admitted:
2 The Federal Council may admit:
1 RS 632.10
2 New content according to the c. II 3 of the PMQ of 17 June 2011, in force since 1 Er Jan 2012 ( RO 2011 5891 ; FF 2010 5489 ).
1 The Federal Council may provide for the partial or total exemption of the import duties of foreign goods for temporary entry into the customs territory or of indigenous goods after temporary entry into the territory Foreign customs.
2 It regulates the conditions for exemption from customs duties.
3 It may exclude the temporary entry regime, limit it to a fixed term or subject it to an authorisation for economic reasons or in application of trade policy measures.
1 Indigenous goods re-imported as they are on the customs territory are exempt from customs duties.
2 Goods that are modified and then re-imported into the customs territory are exempt from customs duties if they are returned because of a deficiency discovered during processing in the foreign customs territory.
3 Goods that are not returned to the original consignor are exempt from customs duties only if they are re-imported free of duty within five years of their exportation.
4 Upon re-importation, the export duties collected are refunded and the import duties refunded as a result of the exportation are redeemed.
1 Foreign goods returned, within three years, to the consignor on foreign customs territory for refusal or termination of the contract on the basis of which they were imported or because they were not sold are The object of a refund of the import duties collected and are exempt from the export charge.
2 The amended and re-exported goods are subject to a refund of the import duties collected and are exempt from the export charge if they are returned because of a deficiency discovered during the processing of the goods. Customs territory.
3 Goods re-exported because they cannot be put into circulation under Swiss law are also subject to a refund of the import duties levied and are exempt from export duties.
4 The Federal Council regulates the extent of the refund of import duties or the exemption from export duties for goods which, instead of being exported from the customs territory, are destroyed upon request.
1 The customs administration grants the reduction or exemption of customs duties for goods temporarily entered into the customs territory to be opened, processed or repaired, if there is no overriding public interest therein Contrast.
2 Under the same conditions, it grants the reduction or relief of customs duties for imported goods when indigenous goods in the same quantity, in the same condition and of the same quality are exported as work products or Processed.
3 The customs administration grants the reduction or relief of customs duties for agricultural products and basic agricultural products where similar indigenous products are not available in sufficient quantities or The price of raw materials cannot be offset by other measures for these products.
4 The Federal Council regulates the extent of the refund, reduction or exemption of customs duties for goods which, instead of being exported from the customs territory, are destroyed upon request.
1 The customs administration grants the reduction or relief of customs duties for re-imported goods that have been temporarily exported for business, processed or repaired, if there is no overriding public interest.
2 Under the same conditions, it grants the reduction or relief of customs duties when the goods exported have been replaced abroad by goods in the same quantity, in the same condition and of the same quality.
3 The Federal Council may provide for another basis for calculating customs duties in order to take account of the added value resulting from development where the determination of duty in excess of weight does not allow it to be established.
4 It rules the extent of the refund, reduction or exemption of customs duties for goods which, instead of being re-imported, are destroyed on demand in the foreign customs territory.
1 The goods benefit from reduced rates of duty on the basis of their employment:
2 The Department can reduce rates for certain jobs only if the economic necessity is proven and there is no overriding public interest.
3 The Customs Branch may adapt the rates of customs duty fixed by the department where modified rates for agricultural products with a price threshold or indicative import value so require.
4 Any person who intends to use or recover the goods taxed for jobs subject to higher customs duties must, in advance, submit a new customs declaration and pay the difference.
5 Any person who intends to use or recover the goods taxed for jobs subject to lower customs duties may, in the cases and within the time limits provided for by the department, claim the refund of the difference.
1 For agricultural products imported during the free period and still in trade at the beginning of the quota period, a new customs declaration must be issued and the difference in customs duties in relation to the off-quota rates Tariff must be paid after the fact.
2 The Federal Council regulates the modalities. It may provide for these goods to be charged on paid-up quota shares.
1 The Federal Council may completely or partially exempt goods from tourist traffic or set flat rates for several charges or for various goods.
2 The goods of the tourist traffic are those that a person transports with it when it passes the customs border or when it acquires at the arrival of the foreigner in a Swiss duty free shop, and which is not intended for trade. 1
1 New content according to the c. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
1 The Department may authorize aerodrome operators with permanently occupied customs offices to operate duty free shops.
1bis Travellers who take a flight to a foreign destination or arrive from abroad can purchase duty-free goods at duty free shops. The Federal Council designates these goods. 2
2 The customs administration may allow airlines and other undertakings to store on or near the customs aerodromes of non-duty-paid goods for their onboard buffets and to use the These reserves for the preparation of food or beverages to be carried on flights to foreign destinations. 3
3 The authorisation shall be issued only if the necessary control and security measures are provided.
1 New content according to the c. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
2 Introduced by ch. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
3 New content according to the c. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
1 The basis for placing under customs procedure is the customs declaration.
2 The customs declaration may be corrected by the customs office.
3 Undeclared goods are placed ex officio under customs procedure.
1 The amount of customs duties is determined by:
2 The goods may be taxed at the highest rate applicable to its type:
3 Where goods subject to different rates are packed in the same package or transported by the same means of transport and the indications on the quantity of each of them are insufficient, the customs duties shall be calculated On the total weight at the rate applicable to the good subject to the highest rate.
1 Upon written request, the customs administration shall provide in writing information on the tariff classification and preferential origin of the goods.
2 It limits the validity of its information on tariff classification to six years and the validity of its information on preferential origin to three years. The person entitled must prove in the customs declaration that the goods declared correspond in all respects to that described in the information.
3 The information is not binding if it has been issued on the basis of incorrect or incomplete particulars of the applicant.
4 It shall lose its binding character when the relevant provisions are amended.
5 The customs administration may revoke the information for just cause.
1 Any person who introduces or causes to be introduced into the customs territory or subsequently takes care of them shall drive them or cause them to 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. 1
2 Any person who transports or causes goods to be transported to the foreign customs territory must first drive them to the competent customs office and export them as they are after taxation.
3 Transport undertakings are also subject to the obligation to drive to the customs office the goods they carry unless the passengers, for their luggage, or the rights holders fulfil that obligation.
1 Phrase introduced by ch. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
1 Goods crossing the customs frontier by land, water or air shall use the roads (customs roads), ports or landings (customs landings) and aerodromes (customs aerodromes) designated for this purpose By the customs administration.
2 Also deemed to be customs routes, provided that they cross the customs border:
3 The customs administration may, in order to accommodate special conditions, permit the movement of goods elsewhere. It lays down conditions and charges.
1 From their introduction into the customs territory until they are re-exported or put into free circulation, the goods shall be subject to customs supervision and control.
2 Customs supervision shall include the action taken at the general level by the customs authorities in order to ensure compliance with the customs law and the legislative acts of the Confederation other than customs.
3 Customs control shall include the performance of the specific administrative acts provided for in this Law with a view to ensuring compliance with the customs law and the legislative acts of the Confederation other than customs.
1 Goods conducted at the customs office must be presented in bond and summarily declared by the person subject to the obligation to conduct the goods or by his agent.
2 The presentation consists of communicating to the customs administration the fact that the goods are at the customs office or in another place approved by the customs administration.
3 The goods presented are in the custody of the customs administration.
4 The customs administration may prescribe the form of the presentation and the summary declaration.
1 The person subject to the obligation to report must, within the period prescribed by the customs administration, declare for taxation the goods conducted, presented and declared summarily at the customs office and remit the documents Support.
2 The customs destination must be recorded in the customs declaration.
3 The customs administration may provide, in the interests of customs supervision, for goods to be declared to the customs office before they are entered into or out of the customs territory.
4 The person subject to the obligation to report may, before issuing the customs declaration, analyze or cause to be analyzed at its own expense and at the risk of the goods being summarily declared.
The following are required to report:
1 The customs declaration may be established:
2 The customs administration may prescribe the form of the declaration; in particular, it may order the use of an electronic method and make it dependent on the control of the system used.
1 The customs administration fixed for each customs office:
2 It takes into account national and regional needs and gives appropriate instructions.
3 Customs offices may tax otherwise than in the official location, particularly in the home of the consignor or consignee.
1 The customs administration may carry out checks on the fulfilment of customs duties in the customs territory.
2 Persons who were subject to the duty to report at the time of importation must, upon request, provide evidence that the imported goods have been subject to a taxation procedure.
3 The right to control ends one year after importation. The opening of a criminal investigation is reserved.
1 The customs administration may proceed without prior notice to home controls in persons who are or were subject to the obligation to declare or debit the customs debt in a tax procedure or who have the obligation to Keep an accounting under this Act.
2 It may carry out physical checks of the type, quantity and condition of the goods, require all necessary information and control data and documents, systems and information which may be important for The enforcement of this Act.
3 The right to control expires five years after importation. The opening of a criminal investigation is reserved.
1 The customs office can monitor in full or in surveys whether the customs declaration is correct from the formal point of view, if it is complete and if the necessary accompanying documents are presented.
2 If this is not the case, it refuses the customs declaration so that it is rectified or completed. If there are obvious errors, it rectifies them in consultation with the person subject to the obligation to report.
3 If the customs office has not found a deficiency and has therefore not refused the customs declaration, the person subject to the obligation to declare cannot deduct any right from the declaration.
4 The customs office shall return, provided that they are not destroyed, the goods declared to be regulated for placing under a customs procedure, including the introduction into the customs territory, import, export or Transit is not allowed.
1 The customs declaration accepted by the customs office binds the person subject to the obligation to declare.
2 The customs administration shall determine the form and date of acceptance.
1 The person subject to the reporting obligation may correct or withdraw the accepted customs declaration as long as the goods are still presented and the customs office:
2 The Federal Council may provide for a short period of time to correct the accepted customs declaration when the goods are no longer in the custody of the customs administration.
3 The person subject to the obligation to report may apply to the customs office for a change in taxation within 30 days after the day on which the goods have left the customs administration; and Submit a corrected customs declaration simultaneously.
4 The customs office will respond to the application if the person subject to the obligation to report proves that:
1 The customs office may check the accepted customs declaration and the accompanying documents at all times during the tax procedure.
2 It may require that the person subject to the obligation to report provide other documents.
1 The customs office may verify in full or in surveys the goods declared for placement under a customs procedure or for which there is an obligation to declare.
2 It can control the means and facilities of transport, packaging equipment and transport accessories.
3 Persons suspected of carrying on them goods subject to a charge, prohibition, authorisation or control may be subject to a physical search. The procedure is governed by s. 102.
4 The person subject to the obligation to report must cooperate in accordance with the instructions of the customs office.
1 Where the verification relates only to a portion of the goods reported, the result is valid for all goods of the same type identified in the customs declaration. The person subject to the reporting obligation may request a full audit.
2 The verification of consignments of goods must be limited to the strict requirements and must be carried out with all due care. If this is the case, the resulting writedowns and charges will not be refunded.
3 The result of the audit is recorded. It serves as a basis for taxation and possible other procedures.
The customs office shall fix the customs duties, establish the taxation decision and notify the person subject to the obligation to declare.
1 Goods for which final taxation is neither judicious nor possible can be taxed provisionally.
2 Goods without a permit to import or export are excluded, or where the import or export is prohibited.
3 The goods may be released if the customs duties are guaranteed at the highest rate applicable according to their gender.
4 If the person subject to the obligation to declare does not submit the necessary accompanying documents within the time limit fixed by the customs office and does not request an amendment to the customs declaration, the provisional taxation shall become Final.
1 The customs office shall release the goods taxed on the basis of the taxation decision or other document to be designated by the customs administration.
2 Goods may only be removed if the customs office has released them.
3 The customs administration sets the time limit for the removal of the goods.
1 The Federal Council may provide for simplifications of the customs procedure. It may include:
2 The customs administration may, in order to further simplify the customs procedure or conduct pilot tests, conclude agreements with persons who are parties to the customs procedure, if these agreements do not significantly affect the customs procedure. Competition.
3 Simplifications of the customs procedure shall be allowed only if customs security is not compromised, in particular if the amount of customs duties is not reduced.
1 The customs administration shall grant, on request, persons domiciled in the customs territory or in the Swiss customs enclaves the status of authorised economic operator ( Authorised Economic Operator , WEAO) if they meet the following conditions:
2 The Federal Council regulates the terms and conditions of the authorisation procedure.
3 The customs administration may carry out checks on the commercial exploitation of the applicants and authorised economic operators.
1 Introduced by Art. 3 of the FY of 18 June 2010 on the approval and implementation of the Agreement between Switzerland and the EC on customs facilitation and security, in force since 1 Er April 2011 ( RO 2011 981 ; FF 2009 8091 ).
1 Traffic in the border area is the import or export within the border area:
2 The border area is the Swiss and foreign territory within 10 km of each side of the customs border (parallel zone).
3 Customs administration can extend the border area according to local circumstances.
4 The Federal Council regulates the customs procedure for trafficking in the border area.
1 The Federal Council regulates the customs procedure for rail, boat, air and postal traffic.
2 Transport undertakings must allow the customs administration to consult all documents and statements which may be important for customs control.
1 Goods sent by pipeline in the customs territory shall be deemed to be placed under the customs transit procedure until they are re-exported or until they are placed under another customs procedure.
2 The person subject to the reporting obligation is the operator of the pipeline transportation facilities.
3 The operator shall allow the customs administration to consult all documents and statements which may be important for customs control.
The Federal Council regulates the customs procedure for electrical energy.
1 Goods that must be placed under a customs procedure must be declared for that scheme.
2 The accepted customs procedures are:
3 Goods that have been placed under a customs procedure may be declared for another regime.
1 Foreign goods that are required to obtain the customs status of indigenous goods must be declared for free circulation.
2 Free practice involves:
1 Foreign goods which are transported in the state on the customs territory (transit) or between two localities in the customs territory must be declared for the transit procedure.
2 The transit procedure involves:
3 If the transit procedure is not discharged, the goods remaining in the customs territory shall be treated as the goods released for free circulation. If these goods have been released prior to export, the export regime is revoked.
4 L' al. 3 does not apply if the goods have been re-exported within the prescribed time limit and their identification is proven. The application must be made within 60 days of the deadline for this customs procedure.
1 The customs warehouse shall be a place of customs territory approved by the customs administration and placed under customs supervision, in which goods may be stored under the conditions laid down by the customs administration.
2 The customs warehouse may be an open customs warehouse or a consumer goods warehouse.
1 Goods which are not in free circulation and which must be stored in a customs warehouse must be declared for the customs warehousing procedure.
2 The customs warehousing procedure involves:
3 If the customs warehousing procedure is not discharged, the import duties become due, unless the goods have been placed under another customs procedure within the time limit fixed and they are identified. For the consumer goods warehouse, the request must be made within 60 days of the expiry of the storage period for the goods.
1 The warehoused person is the person who operates the customs bonded warehouse.
2 The warehouse keeper is:
3 The warehouse must ensure that the obligations arising from the placement of the goods under the customs warehousing procedure are met.
1 Open customs warehouses are customs warehouses in which the warehoused can store its own goods or the goods of others that are not in free circulation.
2 Goods placed under the export regime may be stored in an open customs warehouse if, after leaving the warehouse, they are exported. The Federal Council may provide for the storage of goods that are not to be exported.
3 The duration of storage of goods in an open customs warehouse is not limited. The Federal Council shall determine the period within which goods placed under the export regime are to be exported.
4 The goods to be stored must be reported by the warehouse or its agent at the control office designated in the authorization.
5 The warehouse keeper is responsible for:
6 The customs administration may require the warehoused to provide security for compliance with the obligations set out in para. 5.
1 Any person who operates an open customs warehouse must have an authorization from the customs administration.
2 The customs administration shall issue the authorization if:
3 The authorization can:
1 Only goods admitted by the customs administration can be stored in consumer goods warehouses.
2 They may be stored for up to two years. On reasoned request, this period may be extended to a maximum of five years.
3 Storage of consumer goods must be announced at the appropriate customs office.
1 The warehoused or warehouse keeper must keep an inventory of all the goods in storage. The customs administration prescribes the form of the inventory.
2 The Federal Council sets out the conditions under which goods stored in open customs warehouses can be opened.
1 Goods from an open customs warehouse shall be removed from the warehouse where they are placed under a customs procedure permitted for the entry into the customs territory or the importation of such goods or where they are Reported for the transit and export regime.
2 Goods from a consumer goods warehouse are removed from the warehouse when they are placed under another customs procedure. In the event of free circulation, import duties must be paid.
1 Goods brought into or out of the customs territory for temporary admission must be declared for the temporary admission procedure.
2 The system of temporary admission involves:
3 If the system of temporary admission is not discharged, the import or export duties fixed become due, unless the goods have been redirected to the foreign customs territory or reintroduced into the territory Customs within the prescribed period and are identified. The application must be made within 60 days of the deadline for this customs procedure.
1 Goods that are to be introduced into the customs territory for inward processing must be reported for the inward processing regime.
2 Any person who enters goods into the customs territory for inward processing must have an authorisation from the customs administration. The authorisation may be accompanied by charges, including quantitative and temporal restrictions.
3 The inward processing regime involves:
4 If the inward processing regime is not discharged, the import duty becomes payable unless it is proven that the goods were exported within the specified time limit. The application must be filed within 60 days of the deadline.
1 Goods that must be consigned to the foreign customs territory for outward processing must be reported for the outward processing regime.
2 Any shipment of goods to the foreign customs territory for outward processing must be authorized by the customs administration. The authorisation may be accompanied by charges, including quantitative and temporal restrictions.
3 The outward processing regime involves:
4 If the outward processing regime is not discharged, the export charge becomes payable and the right to re-import the goods with a reduction or relief of customs duties is extinguished, unless it is proven that The goods were entered into the customs territory within the prescribed period. The application must be filed within 60 days of the deadline.
1 Goods in free circulation that must be transported to the foreign customs territory or in a Swiss duty free shop must be declared for placement under the export regime. 1
2 The export regime involves:
3 The export regime shall be deemed to be stamped when the goods have been transported to the foreign customs territory, in a customs franc deposit or in a Swiss duty-free shop, or placed under the transit procedure. 2
4 If the export regime is not discharged, it may be revoked.
1 New content according to the c. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
2 New content according to the c. I 1 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
1 The customs free deposits are parts of the customs territory or premises situated on the customs territory:
2 Goods placed under the export regime may be stored in a customs free deposit if, after their release from the warehouse, they are exported. The Federal Council may provide for the storage of goods that will not be exported.
3 Goods stored are not subject to import duties or trade policy measures.
1 The warehoused person is the person who operates the free-to-bond deposit.
2 The warehouse keeper is:
3 The warehouse must ensure that the obligations arising from the placement of the goods in the free-to-bond deposit are observed.
1 A person who operates a customs deposit must have an authorization from the customs administration.
2 The customs administration shall issue the authorization under the following conditions:
3 The authorization can:
1 Goods that are to be stored in a customs free deposit must be reported to the customs office responsible for the storage and placed in the customs free deposit.
2 The duration of storage of the goods in the free-to-bond deposits is not limited. The Federal Council sets the time limit within which goods released for export must be exported.
3 The Federal Council sets out the conditions under which the warehoused goods can be opened.
1 The warehoused must maintain an inventory of all stored sensitive goods. The customs administration prescribes the form of the inventory.
2 The authorization to operate a customs deposit may provide that the obligation to maintain an inventory is the responsibility of the warehouse keeper.
3 The warehouse keeper is responsible for:
4 The customs administration may require the warehoused to provide security for compliance with the obligations set out in para. 3.
The goods shall be removed from the warehouse where they are placed under a customs procedure permitted for the entry into the customs territory or the importation of such goods or when they are declared for the transit procedure and Export.
Customs debt is the obligation to pay the customs duties set by the customs administration.
The customs debt shall be incurred:
1 The debtor must pay the customs debt or guarantee it if required by the customs administration.
2 Debtor of customs debt:
3 The debtors are jointly and severally liable for the customs debt. The action between them is governed by the provisions of the Code of Obligations 1 .
4 Persons who establish professional declarations in customs do not show solidarity with:
5 The customs debt goes to the heirs of the debtor even if it was not fixed at the time of death. The heirs are jointly and severally liable for the deceased's debt to the extent of their hereditary share, including the cash advances.
6 Any person who takes over a business with the assets and liabilities shall assume the duties and obligations of the company in respect of the customs debt. The former debtor is in solidarity with the new customs debts arising before the recovery for two years from the date of the communication or publication of the recovery.
The customs administration may waive the collection of customs duties if it results in administrative costs which are manifestly higher than revenue.
1 The customs debt is payable at birth.
2 A decision on the customs debt shall be immediately enforceable; an appeal against that decision shall not have suspensory effect.
1 The customs debt shall be paid in an official currency and, if not otherwise disposed of, in cash.
2 The department shall lay down payment terms and conditions for the granting of payment facilities. It may provide for payment periods.
3 The customs administration may require debtors who regularly use payment traffic to pay the customs debt without cash.
1 If the customs debt is not paid within the prescribed period, a moratorium is due from its liability.
2 Interest is not due to:
3 The customs administration shall pay interest on the amounts collected incorrectly or wrongly reimbursed as from the payment.
4 The department sets interest rates.
1 The customs debt shall be prescribed for five years from the end of the calendar year in which it has expired.
2 The limitation period shall be interrupted by any action for recovery and by any rectification by the competent authority. It is suspended until the debtor can be prosecuted in Switzerland or the customs debt is the subject of an appeal procedure.
3 The suspension and suspension have effect on all accounts receivable.
4 The customs debt shall be prescribed in all cases by 15 years from the end of the calendar year in which it arose. Longer limitation periods under s. 11 and 12 CCA 1 Are reserved.
1 Where the customs claim is conditional or the customs administration grants payment facilities, the debtor must provide security in order to guarantee the debt in the form of deposit of cash, consignment of secure securities and Negotiable or suretyship.
2 If no security is provided or the payment of the customs debt appears to be threatened, the customs administration may make a decision on the requisition of security rights or enforce the customs security right even if the claim is not yet due.
3 The payment appears to be in particular threatened:
4 The Federal Council shall determine cases where no security is required or only part of the claim shall be secured.
1 The customs guarantee as a joint guarantee guarantees:
2 The bond must be established on an official form, indicating the maximum amount guaranteed by the surety.
1 If the guarantor pays the customs claim, the customs administration shall, on request, issue a receipt allowing him to turn against the debtor and request the final release of the opposition.
2 Goods which have given rise to the customs credit claim and which are in the custody of the customs administration shall be given to the guarantor against payment of the customs debt.
3 The surety cannot claim, in respect of the customs claim, other exceptions than the debtor. Any enforceable title that may be filed against the latter shall also affect the bond.
1 The liability of the guarantor terminates at the same time as that of the debtor.
2 The general bond may be terminated at the earliest one year after its incorporation. In this case, it no longer extends to customs claims in respect of the debtor born more than 30 days after the receipt of the termination by the customs administration.
3 The customs administration may cancel the bond at any time.
1 The decision to requisition security rights must indicate the legal ground of the guarantee, the amount to be guaranteed and the body with which the guarantee is to be deposited.
2 Appeals against decisions to requisition security rights shall not have suspensory effect.
3 The decision to requisition security rights is deemed to be a judgment within the meaning of s. 80 of the Federal Act of April 11, 1889 on the Prosecution of Debts and Bankruptcy (LP) 1 It is deemed to be a receiver order within the meaning of s. 274 LP. The opposition to the receiver order is excluded.
1 The Confederation has a legal right of pledge (customs pledge):
2 If the customs pledge does not cover all secured claims, the debtor may specify what debts it intends to extinguish with the proceeds from the realization of the pledge. If the debtor does not act within the prescribed period, the claims secured by the customs pledge shall be extinguished in the order fixed by the Federal Council.
3 The customs pledge arises with the customs debt that it guarantees and takes precedence over all other real rights relating to the pledge.
1 The customs administration asserts its right of pledge by the receiver.
2 The receiver is exercised by the control over the pledge or by the prohibition against the possessor of the goods or the disposition of the goods.
3 Where the customs administration finds goods which are to be presumed to have been smuggled into the customs territory, they shall be sequestered as a customs pledge. If the value of the goods justifies it, the customs administration shall seek the right.
1 The goods or things being sequestered may be returned to the person entitled against security rights.
2 Goods or things are returned without security if the owner:
If the customs administration has, in error, failed to collect a customs duty, set an insufficient customs duty or made a refund of customs duty too high, it may recover the amount due if it discloses to the debtor its Intention to do so within one year of the establishment of the taxation decision.
1 The customs administration shall not charge or refund any or all of the customs duties upon request where:
2 The request for remission must be submitted to the body which has carried out the taxation within one year of the establishment of the taxation decision. For taxations with a conditional payment obligation, the time limit shall be one year from the termination of the customs procedure chosen.
1 The customs pledge may be made:
2 The customs administration can immediately and without the agreement of the owner of the pledge the goods and things that depreciate quickly or require expensive maintenance.
3 As a general rule, the pledge is made through the public auction. The Federal Council may lay down the principles of the procedure; moreover, it is governed by the cantonal law applicable to the place of the auction.
4 The customs administration may make the pledge voluntarily, subject to the conditions laid down by the Federal Council and with the agreement of the owner of the pledge.
5 It can sell the securities on the stock exchange.
1 The prosecution by way of seizure under s. 42 LP 1 Is introduced:
2 If the debtor is declared bankrupt, the customs administration may assert its claim without prejudice to its claims arising from the right of pledge. Art. 198 LP does not apply.
3 Binding decisions of the customs administration shall be deemed to be a judgment within the meaning of s. 80 LP.
4 The final collocation of a disputed claim does not take place until a final decision by the customs administration is made.
1 The customs administration may collect emoluments for:
2 The Federal Council may provide for the collection of emoluments for other official acts performed by the customs administration under the customs legislation.
3 It fixes the amount of the emoluments.
4 The provisions of Art. 68 to 88 concerning perception, warranty, subsequent perception and enforceability apply by analogy to emoluments.
1 The fixation, collection, reimbursement and limitation of royalties and the return of amounts collected under federal laws other than customs are governed by the provisions of this Law if the execution of such laws Is the responsibility of the customs administration and provided that such acts do not exclude the application of the provisions of this Law.
2 The provision concerning the remission of customs duties (Art. 86) shall apply to any other royalty payable under a federal law other than a customs law only if that Act so provides.
1 The customs administration consists of the Customs Branch, the district directorates and the customs offices.
2 The Border Guard Corps is an armed and uniformed formation.
1 Customs administration can take part in international missions abroad.
2 The participation of customs administration staff in these missions is voluntary.
3 The customs administration may make border surveillance equipment available to foreign states as part of international measures. 2
4 The Federal Council may conclude international cooperation treaties on the commitment of customs administration staff within the European Agency for the Management of Operational Cooperation at the External Borders. 3
1 New content according to Art. 3 of the AF of 3 Oct. 2008 (FRONTEX and RABIT Regulations), in force since 1 Er Oct. 2009 ( RO 2009 4583 ; FF 2008 1305 ).
2 Introduced by Art. 3 of the AF of 3 Oct. 2008 (FRONTEX and RABIT Regulations), in force since 1 Er Oct. 2009 ( RO 2009 4583 ; FF 2008 1305 ).
3 Introduced by Art. 3 of the AF of 3 Oct. 2008 (FRONTEX and RABIT Regulations), in force since 1 Er Oct. 2009 ( RO 2009 4583 ; FF 2008 1305 ).
The customs administration shall implement the customs legislation and international treaties for which it is responsible.
1 The customs administration shall be involved in the execution of legislative acts of the Confederation other than customs if these acts so provide.
1bis It supports the fight against money laundering and the financing of terrorism as part of its tasks. 1
2 It deducts its fees for the collection of the gross proceeds from the special duty royalties.
1 Introduced by ch. I 5 of the 3 Oct LF. 2008 on the implementation of the revised recommendations of the Financial Action Task Force, in force since 1 Er Feb 2009 ( RO 2009 361 ; FF 2007 5919 ).
1 The customs administration carries out security duties in the border area in coordination with the police of the Confederation and the cantons in order to contribute to the internal security of the country and to the protection of the population.
2 The powers of the criminal prosecution authorities and the police of the Confederation and of the cantons are safeguarded. Art. 97 is reserved.
1 The department may entrust the customs administration with the execution of police tasks in the border area if a border canton so requests.
2 It concludes with the cantonal authority an agreement setting out the tasks and the assumption of costs.
3 It may delegate to the customs administration the conclusion of agreements within the meaning of para. 2.
The Federal Council may delegate to the customs administration the execution of urgent tasks of the Confederation in the field of transfrontier traffic.
The department may periodically assign objectives to the customs administration for the performance of its duties.
1 In order to carry out the tasks entrusted to it, in particular to ensure the legality of the movement of persons and goods crossing the customs frontier and to contribute to the internal security of the country and to the protection of the Population, the customs administration may include:
1bis To the extent that this Law does not contain provisions on the use of coercion and police measures, the law of 20 March 2008 on the use of coercion 1 Is applicable. 2
2 The customs administration refers to personnel authorized to use coercion and police measures and to exercise the skills set out in s. 101 to 105. 3
1 RS 364
2 Introduced by ch. 5 of the annex to the law of 20 March 2008 on the use of coercion, in force since 1 Er Jan 2009 ( RO 2008 5463 ; FF 2006 2429 ).
3 New content according to the c. 5 of the annex to the law of 20 March 2008 on the use of coercion, in force since 1 Er Jan 2009 ( RO 2008 5463 ; FF 2006 2429 )
1 The customs administration may apprehend and interrogate a person where the circumstances suggest that it can provide useful guidance in carrying out one of the duties of the customs administration.
2 A person can be paled:
1 The customs administration may engage in a physical search or physical examination of a person:
2 Body search must be carried out by a person of the same sex; exceptions are allowed only if the physical search does not permit any postponement.
3 The physical examination can only be performed by a physician.
1 The customs administration may establish the identity of a person by photographing or reporting his or her biometric data:
2 The Federal Council determines which biometric data can be identified.
1 The customs administration may take all necessary measures to preserve the means of evidence which may be used in criminal proceedings.
2 It shall sequester the objects and values that are likely to be confiscated.
3 It shall immediately forward to the competent authority the objects, values and means of evidence referred to in paras. 1 and 2.
1 The customs administration may conduct the customs post for the control of persons suspected of committing or preparing to commit a serious offence. It may denounce them to the competent authority.
2 If there is a danger in the house or in the case of resistance, it may temporarily stop the person who is in the position under s. 19 DPA 1 .
3 It shall immediately bring the person provisionally arrested to the competent authority.
1 The staff of the Border Guard Corps may use weapons within the meaning of s. 4, para. 1, of the Act of 20 June 1997 on arms 1 Or other means of self-defence or coercion necessary to carry out its mandate:
2 The Federal Council regulates:
1 Customs administration staff may, in the border area, search the land for control purposes.
2 It may also search for closed funds and adjacent buildings on the shore of a border water, other than housing, for control purposes.
3 The conditions laid down in Art. 48 DPA 1 Apply to the search of accommodation and other premises as well as to enclosed funds adjoining a house or in construction.
1 The customs administration may use automatic eyesight and survey equipment, as well as other surveillance equipment:
2 The Federal Council regulates the modalities.
1 A person who establishes customs declarations on a professional basis must have the required skills.
2 The customs administration may, for a fixed or indefinite period, prohibit persons who do not have the requisite abilities or who have breached the customs legislation to establish professional declarations in customs or to exercise Other activities in the framework of the customs procedure.
1 The customs administration may deal with personal data, including sensitive data and personality profiles, where this is necessary for the implementation of the legislative acts to be applied.
2 It can manage information systems such as:
3 The Federal Council shall issue implementing provisions on:
1 In the exercise of its tasks, the customs administration may process data from the information systems of other authorities of the Confederation and the cantons, provided that other legislative acts of the Confederation or the cantons are Provide. It shall use these data exclusively in a manner consistent with the purpose assigned by those acts.
2 In carrying out its tasks, it may collect data from the information systems of customs aerodromes, open customs warehouses, warehouses for consumer goods and clear customs deposits.
1 The customs administration may disclose data and the findings made by its staff in the exercise of its functions to the authorities of the Confederation, the cantons and the municipalities, as well as to the organisations or persons of Public or private law to which the Confederation has entrusted tasks of public law (Swiss authorities), where this is necessary for the implementation of the legislative acts which these authorities must apply.
2 In particular, the following data and data connections, including sensitive data and personality profiles, may be provided:
3 The data referred to in para. 2, let. G, may be communicated to third parties if they are to check the creditworthiness of debtors on behalf of the customs administration. Such third parties shall ensure that the customs administration uses these data exclusively in the direction of the task which has been entrusted.
4 The customs administration may make available by way of appeal the following data to the authorities mentioned below if they are necessary for the implementation of the legislative acts which these authorities must apply:
5 The Federal Council shall lay down the arrangements; it shall in particular determine the data which may be communicated and the purposes in which it may be communicated.
6 The data provided must be used exclusively in accordance with the stated purpose. They shall not be transmitted to third parties without the consent of the customs administration. Art. 6, para. 1, of the Federal Law of 19 June 1992 on Data Protection 1 Is reserved.
The customs administration cannot communicate data, including sensitive data and personality profiles, to authorities in other states as well as to supranational or international organisations (foreign authorities), in In the case of a case or an appeal procedure, unless provided for by an international treaty.
1 The customs administration and other Swiss authorities provide administrative assistance and support each other in the execution of their tasks.
2 The Swiss authorities shall provide the customs administration with the data, including sensitive data and personality profiles, which are necessary for the implementation of the legislative acts to be applied.
1 Repealed by c. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, with effect from 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 The customs administration may, within the limits of its powers, grant to foreign authorities, at their request, the administrative assistance necessary to carry out their tasks, in particular to ensure the correct application of the law To prevent, discover and prosecute infringements of customs law, if provided for by an international treaty.
2 If an international treaty so provides, it may also grant administrative assistance of its own motion.
1 New content according to the c. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 The customs administration carries out administrative assistance based on requests from abroad and files Swiss applications.
2 Where the foreign application relates to an area settled by a legislative act other than customs, the customs administration shall forward the request to the competent authority.
3 Where the competent authority is unable to implement the measures requested, the customs administration shall carry out the administrative assistance with the support of the competent authority.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 The request of a foreign State must be addressed in writing, in one of the official languages of Switzerland or in English, and shall contain the particulars provided for in the international treaty.
2 Where these conditions are not met, the competent authority shall inform the requesting authority in writing and give it the opportunity to complete its application in writing.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
In order to obtain information, documents, objects or heritage values, only those measures under Swiss law which may be taken under the customs law or a federal legislative act other than customs are authorised.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 The customs administration may, within the limits of s. 115 C Require the person concerned by the request for administrative assistance to cooperate, including the provision of information, and the production of data and documents.
2 The person who is the subject of the application may refuse to cooperate or give evidence if the person is subject to a legal professional secret or if the person has the right to refuse to testify.
3 If the person referred to in the application refuses to cooperate or testify, the customs administration makes a decision on the obligation to cooperate and provide information, data or documents.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 Constraint measures may be ordered if Swiss law or international law provides for enforcement.
2 Art. 45 to 60 CCA 2 Are applicable.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
2 RS 313.0
The person referred to in the request for administrative assistance may take part in the proceedings and consult the documents to the extent that it has been obliged to cooperate in accordance with Art. 115 D Or that coercive measures have been ordered pursuant to s. 115 E .
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 Where the person referred to in the request for administrative assistance consents to the furnishing of information, documents, objects or heritage values to the requesting authority, it shall inform the competent authority in writing. Consent is irrevocable.
2 The competent authority shall terminate the proceedings by transmitting the information, written, objects or heritage values to the requesting authority and shall mean the consent of the person to which the application relates.
3 Where the consent relates only to part of the information, written, objects or heritage values, the ordinary procedure shall apply to the other elements.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 The competent authority shall notify the person concerned by the request for administrative assistance of a final decision in which it justifies the granting of administrative assistance and specifies the scope of the information, documents, objects and values Heritage to be transmitted.
2 The competent authority shall not transmit information, writings, objects or heritage values which are not likely to be relevant. It extracts or makes them anonymous.
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
1 Incidental decisions, including those relating to coercive measures, are immediately enforceable. They shall not be subject to a separate remedy.
2 Incidental decisions which, by the receiver or the freezing of assets or valuables, cause immediate and irreparable damage may be the subject of a separate remedy.
3 An appeal against an incidental decision within the meaning of para. 2 or against the final decision may be made to the Federal Administrative Tribunal, which ultimately decides. The quality of recourse is governed by s. 48 of the Federal Act of 20 December 1968 on administrative procedure 2 .
1 Introduced by ch. 2 of the Annex to the PMQ of 28. 2012 on tax administrative assistance, in force since 1 Er Feb 2013 ( RO 2013 231 ; FF 2011 5771 ).
2 RS 172.021
1 The decisions of the customs offices may be appealed to the district directorates.
1bis The decisions of the first instance of the district directorates may be appealed to the Directorate General of Customs.
2 The customs administration is represented by the Customs Branch in proceedings before the Federal Administrative Tribunal and the Federal Court.
3 The period of appeal at first instance against taxation shall be 60 days from the date of the establishment of the taxation decision.
4 Moreover, the appeal procedure is governed by the general provisions on the federal procedure.
1 New content according to Art. 50 of the Law of 17 June 2005 on the TAF, in force since 1 Er Jan 2007 ( RO 2006 2197 1069; FF 2001 4000 ).
The following are deemed customs offences:
1 A fine of up to five times the amount of the customs duties is imposed on anyone who intentionally or negligently:
3 In the event of aggravating circumstances, the maximum amount of the fine shall be increased by half. A custodial sentence of up to one year may also be imposed.
4 If the amount of the customs duties subtracted cannot be determined exactly, it is estimated in the administrative procedure.
1 A fine of up to five times the amount of the customs duties put at risk to anyone who intentionally or negligently puts at risk all or part of the customs duties by not declaring the goods, by concealing them, is punished Declaring them inaccurately or otherwise.
2 In the event of aggravating circumstances, the maximum amount of the fine shall be increased by half. A custodial sentence of up to one year may also be imposed.
3 If the amount of customs duties put at risk cannot be determined exactly, it is estimated in the framework of the administrative procedure.
1 A fine of up to five times the value of the goods wilfully or negligently:
2 The criminal provisions of other legislative acts are reserved.
3 In the event of aggravating circumstances, the maximum amount of the fine shall be increased by half. A custodial sentence of up to one year may also be imposed.
4 The value of the goods corresponds to their price on the internal market when the prohibited traffic is discovered. If this course is not known, the value of the goods is determined by experts.
5 In the case of prohibited traffic, the customs duties that would be collected on an authorized importation or exportation must be paid. If the goods are to be turned back or destroyed, no right is levied.
Imposes the penalty applicable to the author of the prior offence who acquires, receives in donation, pledge or otherwise care, conceals, flows, assists in the flow of, or puts into circulation, dutiable goods Of customs or prohibited grounds which it knows or must assume that they are the subject of a subtraction or that they have been brought into the customs territory or imported in breach of a prohibition or restriction.
1 A fine of up to five times the value of the goods is punishable by a person who:
2 The value of the goods corresponds to their course on the internal market during the discovery of the misappropriation of the customs pledge. If this course is not known, the value of the goods is determined by experts.
An attempt to commit a customs offence is punishable.
The following are considered aggravating circumstances:
If the fine is not more than 100,000 francs and the investigation of persons punishable under s. 6 DPA 1 Implies measures of instruction out of proportion to the penalty incurred, the authority may waive the right to prosecute these persons and order the undertaking (art. 7 CCA) for the payment of the fine.
1 If an offence is both a subtraction or a hazard and a prohibited traffic, the penalty is the penalty for the most serious offence; it can be increased appropriately.
2 If an offence is both a customs offence and an offence for which the customs administration is responsible, the penalty is the penalty for the most serious offence; it can be increased Appropriate.
1 New content according to Art. 44 of the 6 Oct LF. 2006 on the taxation of beer, in force since 1 Er Jul. 2007 ( RO 2007 2895 ; FF 2005 5321 ).
1 As a constituent of a customs offence is not carried out, a fine of up to 5000 francs is imposed on anyone who intentionally or negligently contravening:
2 Any person who contravenes the verbal injunctions of the personnel of the customs administration or the orders given in the form of signals or tables incurs a fine of up to 2000 francs. The threat of the penalty provided for in this Article is not necessary.
3 The dismissal before the court of the author of an infringement of s. 285 or 286 of the Penal Code 1 Is reserved.
1 Offences shall be prosecuted and tried in accordance with this Act and the DPA 1 .
2 The competent authority to prosecute and judge is the customs administration.
The Federal Council shall execute this Law.
1 The Federal Law of 1 Er October 1925 on Customs 1 Is repealed.
2 The amendment to the existing law is set out in the Annex.
1 [RS 6 469; RO 1956 635, 1959 1397 art. 11 ch. III, 1973 644, 1974 1857 Annex c. 7, 1980 1793 c. I 1, 1992 1670 hp. III, 1994 1634 ch. I 3, 1995 1816, 1996 3371 Annex 2 c. 2, 1997 2465 appendix c. 13, 2000 1300 art. 92 1891 c. VI 6, 2002 248 c. I 1 art. 41, 2004 4763 Annex, c. II 1, 2006 2197 Annex c. 50]
1 The customs procedures outstanding at the time of entry into force of this Law shall be liquidated according to the former right within the period specified by the former law.
2 The authorisations and agreements in force at the entry into force of this Law shall remain valid for no more than two years.
3 Customs warehouses within the meaning of s. 42 and 46 A Of the Federal Act of 1 Er October 1925 on Customs 1 May be operated under the former right for up to two years from the date of entry into force of this Act.
4 The customs bonds in progress at the entry into force of this Law shall remain valid; the new law shall apply to them.
5 Appeals against customs clearance of customs offices which are in abeyance before the district directorates upon entry into force of this Law shall be decided by the competent district management; these decisions shall be Subject to appeal to the Federal Customs Appeals Board under s. 116.
6 Appeals against decisions on appeal made by the District Directorates which are pending before the Customs Branch upon the entry into force of this Law shall be decided by the Directorate General of Customs.
7 Where there is no overriding interest in the indigenous economy, the customs administration grants until the end of 2011 the reduction or exemption of customs duties on exported agricultural products and basic agricultural products Temporarily.
1 [RS 6 469; RO 1973 644, 1995 1816, 1996 3371 Annex 2 c. 2]
