Rs 631.01 Order From 1 St November 2006 On Customs (Od)

Original Language Title: RS 631.01 Ordonnance du 1er novembre 2006 sur les douanes (OD)

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631.01 order on Customs (OD) of November 1, 2006 (Status January 1, 2016) the Swiss federal Council, saw the Act of March 18, 2005 on Customs (LD), view the art. 37, al. 3, of the Act of March 24, 2000, on the staff of the Confederation (FPL), stop: title 1 customs basics chapter 1 provisions general art. 1 Swiss customs enclaves (art. 3, para. 3, LD) Swiss customs enclaves are the valleys of Samnaun and Sampuoir.
The customs border follows, compared to the customs territory, the following: from the Piz Roz, the border takes the direction of the Southeast, past by Piz marked, then by the Stammerspitz, headed towards is and reaches the top of the facing; from there, she headed for the Northeast successively through the Piz Mundin, Piz Mezdì and point 2248, then reached the Schergenbach by the ridge line that delimits the Sampuoir on the side of the Fernertobel Valley.

Art. 2 customs supervision in the Customs enclave Swiss (art. 3, al. 3, LD) in the enclave customs Switzerland, the Customs Administration may: a. exercise customs supervision of the goods (art. 23 LD) traffic; b. complete tasks of security police (art. 96 LD); c. run other than customs legislation of the Confederation and continued violations of these legislative acts insofar as it has the jurisdiction; d. continue customs violations.

The expertise of other federal authorities and cantonal authorities in the execution of legislative acts of other Confederation that Customs is reserved.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 3 land, buildings and facilities at the border (art. 4, para. 2, LD) municipal authority to issue building permits requires the permission of the AFD for the construction projects referred to in art. 4, al. 2, LD. It attached to its application plans and descriptions of the construction project.
In the authorization, the AFD determines facilities that must be carried out and how they are to be maintained. It regulates the right of way of the staff of the AFD.
It may fix a contribution from the owner of the land to the additional costs of the customs border control caused by buildings or facilities in the authorization.

New expression according to section I of the O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO). This mod has been taken throughout the text.

Art. 4 provision of premises by third parties (art. 5, para. 2, LD) within the meaning of art. 5, al. 2, LD, is meant by third party: a. authorized sender; (b) the authorized consignee; c. the Storer to a customs warehouse opened; (d) the Storer to a straight bond deposit; (e) the operator of an aerodrome; f. other people in the premises from which the customs duties are executed.

Chapter 2 Section 1 goods duty-free Art. liability 5 exemptions under international practices (art. 8, para. 2, let. a, LD) exemptions under international practice may be restricted or suspended temporarily or permanently for goods from States that do not grant reciprocity.

Art. 6 goods intended for heads of State as well as diplomatic, consular and international services and their members (art. 8, para. 2, let. a, LD) goods intended for the personal use of foreign heads of State and members of their family living in their household are admitted duty-free.
The waiver of fees for goods destined to the institutional beneficiaries and beneficiaries of privileges, immunities and facilities referred to in art. 2 of the Act of June 22, 2007, on the host State is governed by: a. the order of August 23, 1989, concerning the customs privileges of Berne-diplomatic missions and consular posts in Switzerland; (b) the Ordinance of 13 November 1985 concerning the customs privileges of international organizations, States in their relations with these organizations and Special Missions of foreign States.

RS 192.12 RS 631.144.0 RS 631.145.0 new content according to point 7 of the annex to the Dec. 7 O. 2007 on the host State, in effect since Jan. 1. 2008 (2007 6657 RO).

Art. 7 coffins, urns and funeral ornaments (art. 8, para. 2, let. a, LD) are admitted duty-free: a. coffins containing bodies and urns containing the ashes of corpses incinerated; b. funeral ornaments; c. the mortuary crowns made by the people attending a funeral in the customs territory.

Art. 8 price of honour, commemorative badges and gifts of honor (art. 8, para. 2, let. a, LD) are admitted duty-free: a. honor prices and imported by the recipient or addressed to the latter commemorative badges; b. gifts of honor given to parties Swiss by people having their seat or their homes outside the customs territory.

For donations of honor, a duty-free admission application must be presented to management of the District of customs before importation.

Art. 9 transfer of activities of foreign companies (art. 8, al. 2, let. a, LD) investment goods and items of equipment of foreign companies which transfer their activity on the customs territory are admitted duty-free: a. If they have been used for six months on foreign territory; b. If overall imported at the time of the transfer of activity; etc. If the undertakings concerned import it to continue to use its own customs territory.

Are subject to customs duties: a. the goods of a business including the transfer of activity takes place at the suite or for merging with a Swiss company; b. the goods of a business which is taken over by a Swiss company; c. reserves of raw materials, semi-finished products or products finished.

Art. 10 reserves on board dining (art. 8, para. 2, let. a, LD) reserves on board the dining of international trains are duty-free: a. If they come from the free practice in a country crossed by the train; (b) if they are transported in the necessary quantities to supply normal outward and return on the whole trip. etc. If they are consumed in the train.

Art. 11 reserves, spare parts and equipment on board ships (art. 8, al. 2, let. a, LD) reserves the boats to goods and line boats are duty-free: a. If they are intended to be used on Board; (b) if they are not brought to land; etc. If the boats remained only temporarily in the customs territory.

Reserves on board other ships are duty-free if ships don't dock in ports, the jetties or buoys located in the customs territory.
The addition of reserves not originating in the free circulation in the customs territory is prohibited.
Are deemed reserves boats fuels, lubricants, and goods for use or sale on board, including consumable goods. Are not considered reserve ship spare parts and equipment of the ship.

Art. 12 reserves, spare parts and aircraft equipment (art. 8, para. 2, let. a, LD) reserves for feeding of passengers or aircraft sales are duty-free if they stay on board.
Spare parts and pieces of equipment are admitted duty-free if they remain on foreign aircraft.

Art. 13 means of payment, securities, manuscripts, documents, stamps and securities of transport (art. 8, para. 2, let. b, LD) are admitted duty-free: a. legal means of payment and securities without collection value; b. manuscripts and documents without collection value; c. stamps with value of postage on Swiss territory and other official stamps up their facial value; d. securities transport of foreign public transport companies.

Art. 14 household effects (art. 8, para. 2, let. c, LD) the household effects imported by immigrants are admitted duty-free.
The effects of relocation must be imported to a date close to the transfer of residence. Any subsequent shipments must be announced during the first import. If an obstacle objects to the importation of household effects, the franchise may be granted after the disappearance of this obstacle.
Are considered household effects: a. goods that immigrants have used for their own use, for the exercise of their profession or for the operation of their business for at least six months on foreign territory and that they will continue to use for their own use on the customs territory; b. household reserves and tobacco goods, if they are presented in kind and usual quantity , as well as drinks: 1. alcoholic content not exceeding 25% vol.: up to a quantity of 200 litres, and2. with an alcoholic content of more than 25% by volume: up to a quantity of 12 liters.


Objects of household and personal items, with the exception of means of transport, physical persons domiciled in the foreign customs territory that acquire or rent a house or apartment into the customs territory for their exclusive personal use, includes effects of move if other conditions laid down in para. 3, let. a, have been met and if the import takes place at a date close to that of the conclusion of the contract of sale or rental.
Are deemed immigrants natural persons who transfer their residence to the customs territory outside the customs territory. People who have resided for a year at least on foreign territory without abandoning their homes in Switzerland are assimilated to immigrants.

New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).
New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 15 sets of marriage (art. 8, para. 2, let. c, LD) the wedding trousseau of a person marrying another person domiciled in the territory customs and who transfers his home on the customs territory is admitted free.
Are renowned wedding trousseau: a. of household used or new objects; b. personal belongings c. transportation; d. the wedding gifts; e. animals; f. household reserves, tobacco goods and drinks with an alcohol content exceeding not 25% vol. for the first needs as well, up to a quantity of 12 liters, drinks with an alcohol content of more 25% flight.

The franchise is limited to objects that are intended for common household and who were previously in free practice in the country of residence of the immigrant partner.
The wedding trousseau must be imported within six months following the marriage. Any subsequent shipments must be announced during the first import. If an obstacle objects to the importation of the wedding trousseau, the franchise may be granted after the disappearance of this obstacle.
Bunch of marriage includes the household effects of immigrant couples whose marriage took place less than six months before the transfer of home. Imports must take place within three months following the transfer of domicile.
The registered partnership within the meaning of the Act of 18 June 2004 on the partnership is assimilated to marriage, as well as any community of similar life established under foreign law.

RS 211.231 introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 16 effects of succession (art. 8, para. 2, let. c, LD) the effects of succession are admitted duty-free: a. If they were the property of a testator whose last home was on foreign territory and they were used by the latter; ETB. If the home of the heir or the legatee is located on the customs territory at the time of the death of the testator and the import of the effects of succession.

Are known effects of succession: a household effects, excluding reserves of goods; b. personal belongings; c. the objects used to exercise personal occupation or personal operating a business; (d) means of transport; e. animals.

The effects of succession must be imported within the period of one year from the legacy. If the heir or the legatee proves that an obstacle opposes importation, the franchise may be granted after the disappearance of this obstacle.
The effects of succession the testator has used at least six months and that he left in his lifetime to an heir as an advancement of inheritance are also admitted duty-free.
The effects of estate whose value exceeds CHF 100,000 should be a request for duty-free customs District Management prior to importation.

Art. 17 goods given to organizations or charitable organisations recognised public utility or paupers (art. 8, para. 2, let. d, LD) the goods given to organizations or charitable organisations recognised public utility or to the needy in the sense of art. 2, al. 1, of the Federal law of 24 June 1977 assistance are duty-free.
The gift must be appropriate to the goal of alleviating poverty or damage.
The request for duty-free must be presented to management of the District of customs before importation.

RS 851.1 new content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 18 vehicles to motor for disabled (art. 8, al. 2, let. e, LD) are admitted duty-free for the disabled motor vehicles: a. who receive disability or military insurance of contributions for the maintenance of their motor vehicle or rendered necessary modification by disability; forgotten the source. who receive an allowance for helpless in the sense of art. 42 of the Federal Act of 19 June 1959 on disability insurance.

Furthermore admitted duty-free motor vehicles recognized non-profit organizations use to operate a transport service for people with disabilities.
Duty-free admission application must be made to the direction of the Customs District. The franchise is granted only once every six years.

RS 831.20 art. 19 objects for teaching and research (art. 8, para. 2, let. f, LD) objects for teaching and research are admitted duty-free only: a. If they are used in public educational institutions or institutions or recognized public utility, providing regular education; ETB. If they are imported by institutions or educational institutions themselves or directly for them.

The original human, animal or plant materials are admitted duty-free if they are imported by medical institutions or recognised hospitals or directly for these for medical or research purposes.
Consumable materials, auxiliary materials and exercise materials are subject to tariffs.
The request for duty-free must be presented to management of the District of customs before importation.
If imported duty-free items must be delivered to third parties in the customs territory, permission must be requested prior to the AFD. The latter decides the subsequent payment of customs duties. The customs debt arises upon delivery.

New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 20 objects and art exhibition for museums (art. 8, para. 2, let. g, LD) objects and art exhibition for public museums are admitted duty-free if they are imported by the museums themselves, or directly to the latter and if they are not handed over to third parties.
Such objects are also allowed duty-free if they are exposed: a. in parks and public streets as well as on public places; b. in buildings and the facilities of public institutions; (c) in buildings and facilities private insofar as they are available in General and are not used for commercial purposes.

The request for duty-free must be presented to management of the District of customs before importation.
If art and exhibition objects imported duty-free should be used for other purposes, permission must be requested prior to the AFD. The latter decides the subsequent payment of customs duties. The customs debt arises when the change occurs.

New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 21 instruments and devices for the examination and treatment of patients of hospitals and similar establishments (art. 8, para. 2, let. h, LD) instruments and devices for the examination and treatment of patients are admitted duty-free if they are imported by hospitals or similar institutions or directly for the latter.
The request for duty-free must be presented to management of the District of customs before importation.
If the instruments and devices imported duty-free must be delivered to third parties in the customs territory, permission must be requested prior to the AFD. The latter decides the subsequent payment of customs duties. The customs debt arises upon delivery.

New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 22 studies and works of Swiss artists staying temporarily abroad for their studies (art. 8, para. 2, let. i, LD) original works an artist resident in the customs territory has created during a temporary stay abroad are duty-free if they are the property of the artist at the time of importation.
Stay means including training or development: a. in a school; b. supported by institutions public or private promotion of culture; OUC. in the form of collaboration with other artists or institutions in order to learn or deepen techniques and artistic ability.

The request for duty-free must be presented to management of the District of customs before importation.


New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 23 goods traffic from the border area (art. 8, al. 2, let. j, LD) for people living in the border area which is located in the customs territory (Swiss border), are admitted duty-free: a. the gross produce of the soil and agricultural products of the lands crossed by the customs border, as long as the building of housing and operating y related lie in the Swiss border area; b. gross produce of the soil of the lands located in the border area which is outside the customs territory (foreign border area).

For residents in the foreign border area, enter duty free: a. fertilisers, plant protection products, seeds, plant, the pious and the material for the operation of land located in the Swiss border area; b. food and drinks to the daily diet of the operator and its employees on the ground.

Are deemed gross produce of the soil products of fields, meadows, vegetable crops in the ground and orchards as well as wood and peat.
Are considered agricultural products including beef cattle, milk, cheese, wool, honey, chickens, eggs, shellfish and fish.
For the grant of the franchise, the gross produce of the soil must have suffered no other manipulation than that required to harvest and transport.
Duty-free access is granted only to persons: a. who exploit the land; b. who are owners, usufructaries or farmers of the land; etc. which import the products themselves or get import by employees.

Art. 24 grapes and wine from lands located in the border area (art. 8, para. 2, let. j, LD) are admitted duty-free fresh grapes or trampled, from lands in the border area that is foreign, up to a total quantity of 4.2 tons per year of harvest, or wine that was drew up to 30 hectolitres, if these products are imported by operator or its employees.
Grapes and wine imported which exceed the amount fixed in the al. 1 are subject to tariffs. For amounts surplus, customs duties are reduced as follows: a. for grapes the quantity is: 1. greater than 4.2 tonnes of mass net but less or equal to 14 tons, to an eighth, 2 more than 14 tons of mass net but less than or equal to 28 tonnes, in a quarter, 3 more than 28 tons of mass net but less than or equal to 140 tons , to three-eighths;

b. for the new wine with quantity: 1 greater than 30 hectolitres but less or equal to 100 hectolitres, a quarter, 2 superior to 100 hectolitres but lower or equal to 200 hectolitres, halfway, more than 3 200 hectolitres but lower or equal to 1000 hectolitres, three-quarters.

The grape marc is subject to tariffs.

Art. 25 goods traffic market (art. 8, para. 2, let. j, LD) traffic of market goods are duty-free up to a total quantity of 100 kilograms gross per day and per person: a. If they come from the foreign border area; (b) if they are imported through a Customs office designated by the AFD; etc. If they are sold within the Swiss border area to individuals for their own needs.

Are considered goods traffic market vegetables, fresh fish, crustaceans, frogs, snails, and cut flowers.
The person who imports must have been domiciled in the foreign border zone and is not authorized to acquire merchandise from third parties in order to sell it.
Waiver provisions contained in the bilateral border agreements are reserved.

Art. 26 fish from boundary waters (art. 8, para. 2, let. j, LD) fresh fish caught in the boundary waters are admitted duty-free: a. If they are fished by people authorized to fish in Switzerland; ETB. If the requirements governing the fishing are observed.

Art. 27 samples and specimens of goods (art. 8, para. 2, let. k, LD) are admitted duty-free: a. samples and specimens of unsaleable goods which are not intended for consumption; b. the samples for orders in quantities below: 1. consumable goods up to a value of 100 francs per sample, 2. non consumable goods up to a value of 100 francs by kind and quality 3. manufactured tobacco, alcoholic beverages, medicines and cosmetics up to a value of 100 francs per shipment.

Samples and specimens of goods so that assortments of samples that are imported to order in quality of commercial goods are subject to customs duties.

Art. 28 native packaging material (art. 8, para. 2, let. l, LD) packing material and the supports for goods returned empty to the sender on the customs territory are admitted duty-free.

Art. 29 war of the Confederation (art. 8, para. 2, let. m, LD) Confederation war material is admitted free.
Civil protection equipment imported by the Confederation and the cantons is considered the material of war of the Confederation.

New content according to section III 2 of the O from 30 nov. 2011, in force since Jan. 1. 2012 (2011 5903 RO).

Section 2 goods on temporary admission art. 30 temporary entry into the customs territory (art. 9 LD) goods for temporary admission into the customs territory are duty-free: a. If they are owned by a person having his headquarters or domicile outside the customs territory and if they are used by such a person; (b) if they can be identified with certainty; c. If admission lasts at most two years. ETD. If they are re-exported in the State; the use shall not be deemed change.

The goods for which temporary admission is more than two years may continue to be used in partial exemption from customs duties for three additional years at most. The tariffs are fixed for each month begun, or whole to 3% of the amount that would have been seen during setting for free circulation of goods, but up to this amount.
In special cases, AFD can shorten the period prescribed in the al. 1, let. c. set the period in which the goods must be re-exported or placed under another Customs procedure.
If the conditions listed in para. 1 are met, the temporary admission procedure is deemed authorized.
If there are important reasons making it necessary for the monitoring of the temporary admission procedure, AFD may submit this plan to express permission.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 31 temporary admission on foreign territory (art. 9, paras. 1 and 2, LD) from the free circulation goods for temporary admission on foreign territory are duty-free during their reimportation: a. If they can be identified with certainty; b. If admission lasts at most two years. etc. If they are re-imported in the State; the use shall not be deemed change.

For important reasons, AFD may extend to up to three years the period provided for in para. 1, let. b. art. 32 unfilled conditions (art. 9, para. 2, LD) for important reasons, AFD may authorize the temporary admission regime even if all conditions are not met.

Art. 33 exclusion from the system of temporary admission (art. 9, para. 2 and 3, LD) the AFD may exclude the temporary admission procedure: a. for goods for storage; (b) for goods from countries that do not provide reciprocity; OUC. If, as a result, the conditions of competition are fundamentally compromised.

Art. 34Utilisation of means of transport for commercial purposes (art. 9, paras. 1 and 2, LD) foreign temporary duty-free access of foreign means of transport for internal transport for commercial purposes is prohibited, subject to the al. 4 and 5.
AFD can allow people having their seat or their homes on territory to benefit from the temporary duty-free entry of foreign transportation for cross-border transport carried out for commercial purposes: a. If the person performs 12 transport to the maximum over a period of a year; ETB. If the means of transport is re-exported at the end of each transport.

A foreign trailer transportation of things, introduced into the customs territory for commercial purposes and towed by a native car can benefit from temporary lʼadmission duty-free for cross-border transport. It must be re-exported to secure transport for which it was imported.
LʼAFD may, for internal transport, allowing temporary lʼadmission free of foreign means of transport in the customs territory, including where the applicant proves:

a. reproach medium of appropriate native transport is and that foreign means of transport available are used for a short time; forgotten the source. only foreign means of transport are imported for testing.

Foreign railway vehicles can be temporarily admitted duty-free on the customs territory to be used for the transport of people and goods: a. If it is a transport cross-border; ETB. If these vehicles are re-exported to Panel of transport for which they were imported.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 35 personal use of foreign means of transport (art. 9, para. 2, LD) the AFD allows temporary admission of foreign transportation for personal use for residents out of the customs territory entering Switzerland to take a job, training or development, or for similar reasons.
It may authorize the temporary admission of foreign transportation for personal use to persons with their domicile in the customs territory: a. If they are employees in a person having his headquarters or domicile outside the customs territory and if they use foreign transportation available to them exclusively for cross-border transport on service order and for transport between home and the place of work abroad; b. If they make a year twelve cross-border transport maximum and the re-export takes place every time after three days; c. If they transfer their residence in a place outside the customs territory and temporary admission lasts a maximum of three months; Oud. If no appropriate native transport means are available and foreign means of transport will be used for a short time.

Art. 36 hiring of means of transport foreigners for personal use (art. 9, para. 2, LD) the AFD allows, for persons having their domicile in the customs territory, temporary admission, for personal use, foreign transportation which are occasionally rented under a written contract with a company located on foreign territory.
These means of transport shall be re-exported or returned to the business of rental located in the customs territory within eight days of the entry into force of the contract.
If the means of transport is imported into the customs territory whereas the entry into force of the contract goes back more than five days, three days is granted in all cases for re-export or restitution.
The AFD may authorize rental companies located in the customs territory to foreign means of transport rental if these means of transport are: a. re-exported within three days; forgotten the source. leased for more than eight days to persons domiciled outside the customs territory for use in cross-border traffic.

Art. 37 containers (art. 9, para. 3, LD) after a cross-border use, containers within the meaning of the December 2, 1972 Customs Convention on containers 1972 can be used for a single carriage within the customs territory (art. 9, para. 1, and annex 3 of the customs convention).

RS 0.631.250.112 Section 3 foreign goods in return art. 38 further applications for a refund of customs duties (art. 11 LD) if the application for refund of customs duties has been omitted in the presented at the time of export (art. 79) customs declaration, a subsequent application may be made within 60 days of the re-export of the goods.
The identity of the goods must be proved.

Art. 39 destruction on the customs territory (art. 11, para. 4, LD) the refund is granted on request to the person if the foreign supplier shall refund the goods to destroy.

Section 4 inward traffic art. 40 definitions (SS. 12 and 59 LD) for IP traffic, means: a. compensating product: the product development through manufacturing, processing or repair of goods; b. processing: treatment at the end of which a commodity remains individually as an object, including the bottling, packaging, mounting and Assembly or incorporation; c. transformation: the treatment leading to a change of the essential characteristics of a good; d. repair : treatment making it again fully usable goods used, worn, damaged or soiled; e. office of surveillance: the Directorate-General of customs or the Customs Office empowered by the latter to monitor a system of processing traffic.

Art. 41 traffic based on equivalence (art. 12, para. 2, LD) in traffic based on equivalence, goods brought into the customs territory for development may be replaced by native goods. These must be of same quantity, condition and quality as the goods brought into the customs territory.
The traffic based on the equity method is applied: a. If it is proved that the goods are of the same State and same quality; (b) If no regulation of import of the Confederation cannot be evaded; etc. If no other overriding public interest opposes.

The native goods can be exported as compensating products as of the day on which the AFD has permission to active development.

Art. 42 traffic based on identity (art. 12, para. 1, LD) in identity-based traffic, goods brought into the customs territory for development must be re-exported as compensating products.
The traffic based on identity is applied at the request of the taxable person.
AFD prescribed traffic based on the identity if the traffic based on the equivalence conditions are not met.
In the traffic based on identity, AFD fixed control loads in the authorization of active development. She can prescribe storage and transformation separated from goods which are brought into the customs territory.

Art. 43 agricultural products and agricultural commodities (art. 12, para. 3, LD) are deemed products and agricultural products agricultural base in the sense of art. 12, al. 3, LD commodities lending itself to consumption and transformation and from the culture of plants and the care of animals, within the meaning of art. 3, al. 1, let. a, of the law of 29 April 1998 on agriculture, which are produced in the customs territory.
The federal Department of Finance (FDF) shall appoint, in agreement with the federal Department of the economy, training and research agricultural products and agricultural commodities for which the licensing of inward traffic conditions listed in art. 12, al. 3, LD are filled in General. The traffic based on the equivalence applies to these goods.

RS 910.1 designation of the administrative unit has been adapted to 1 Jan. 2013 in application of art. 16 al. 3 o from 17 nov. 2004 on official publications (RS 170.512.1).

Art. 44 destruction on the customs territory or change of employment (art. 12, para. 4, LD) for goods that must be destroyed in the customs territory, the AFD granted: a. refund of tariffs if goods have been taxed in accordance with the refund procedure; b. exemption from duty if goods have been taxed under the suspension system.

The AFD may prescribe that the destruction is monitored by a Customs Office.
For goods that are not required to be destroyed, the taxable person may request that they be used in the customs territory for feeding, as fertilizer or for similar purposes. In these cases, AFD grants a reduction of customs duties. The use of the goods must be proved in the application.
Demand refund, exemption or reduction of customs duties must be presented to the Directorate-General of customs or at a Customs office designated by it within the deadline fixed for the re-export of the goods and prior to the destruction or the use in the customs territory, goods originally intended to be destroyed.

Section 5 outward processing traffic art. 45 definitions (SS. 13 and 60 LD) the definitions laid down in art. 40 also apply to outward processing traffic.

Art. 46 traffic based on equivalence (art. 13, para. 2, LD) in traffic based on equivalence, goods shipped out of the customs territory for development may be replaced by foreign goods. These must be of same quantity, condition and quality than goods shipped out of the customs territory.
The traffic based on the equity method is applied: a. If it is proved that the goods are of the same State and same quality; (b) If no overriding public interest objected.

Foreign goods can be brought into the customs territory as compensating products as of the day on which the AFD has permission to outward processing.

Art. 47 traffic based on identity


(art. 13, para. 1, LD)
In the identity-based traffic, goods shipped out of the customs territory for development must be reintroduced into the customs territory as compensating products.
The traffic based on identity is applied at the request of the taxable person.
AFD prescribed traffic based on the identity if the traffic based on the equivalence conditions are not met.
In the traffic based on identity, AFD may make the granting of a permit for outward processing provided that the foreign Attorney has authorisation of foreign customs authorities for active development in the traffic based on the identity.

Art. 48 exemption of customs duties for the compensating products (art. 13, para. 1 and 2, LD) the AFD grants the exemption of customs duties for the compensating products brought into the customs territory.

Art. 49 taxation of the value added resulting from the development (art. 13, para. 3, LD) the AFD collects customs duties for the extra weight resulting from development. These rights are calculated according to the tariff classification of the compensating product introduced into the customs territory.
If the value added resulting from the development cannot be entered on the basis of the excess weight or if tariffs for the extra weight referred to in para. 1 are disproportionate, the AFD may grant a reduction or exemption from customs duties.
AFD calculates the customs duty reduced by applying the method, among those who follow, allows you to enter the best value-added resulting from development: a. the Customs charge difference on the compensating product introduced into the customs territory and the fictitious customs charge on the quantities of goods needed in the manufacture of the compensating product exported; b. difference between native and foreign development costs; OUC. application to the compensating product introduced into the customs territory of a percentage of the normal right corresponding to the increase in value abroad.

The reduced rate of the duty is fixed in the expenses inherent to the outward processing authorization.

Section 6 customs breaks for the goods according to their job art. 50 economic necessity (art. 14, para. 2, LD) there is a need economic in the sense of art. 14, al. 2, LD: a. If the economic impact of customs relief proves to be sufficiently important. ETB. If the Customs charge ad valorem on the gross product introduced in Switzerland is disproportionate to the value of the finished product.

Art. 51 employment commitment (art. 14, para. 1, LD) anyone who intends to request the application of a rate reduced on the basis of employment must drop to the Directorate-General of customs, before the first Customs declaration, a suitable written employment commitment.
No later than 20 days after receipt of all supporting documents, the General Directorate of Customs makes its decision on the approval of the employment commitment and attributes as appropriate a commitment number.

New content according to ch. I-6 of the O of 6 June 2014 on setting time of order in the field of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 52 declaration by Customs (art. 14, para. 1, LD) the person subject to the obligation to report must, in the customs declaration: a. request the application of a rate reduced. ETB. indicate the number of commitment of the person with whom the goods will be brought directly after the implementation free.

The Directorate-General of Customs may authorize the indication of the number of commitment to another person when specific commercial or logistical conditions require it.

Art. 53 use of the goods taxed at a reduced rate (art. 14, para. 1, LD) goods taxed at a lower rate for a particular job will be used: a. by the person who filed the employment commitment in accordance with employment cited in the latter; forgotten the source. by a third party on behalf of the person who filed the commitment in accordance with employment cited in the latter.

They can be rehabilitated to a third party for a job consistent with the corresponding employment commitment. In this case, the individual who gives the goods must inform the third party about their jobs.

Art. 54 measures of control and safety (art. 14 LD) the FDF rule measures of control and security for the observation of employment determined as well as the customs declaration and subsequent payment or refund of customs duties in the event of change of employment within the meaning of art. 14, al. 4 and 5, LD.

Section 7 produced agricultural arts. 55 duty to present a new customs declaration (art. 15, para. 2, LD) anyone who has, in the circuit of marketing of agricultural products within the meaning of art. 7 of the Ordinance of 7 December 1998 on the import and export of vegetables, fruits and horticultural plants (OIELFP) must present a new customs declaration for these products.

SR 916.121.10 art. 56 exemption from payment of the difference in tariffs (art. 15, para. 2, LD) the person subject to the obligation to report is exempt from the payment of the difference of customs duties provided for in art. 15 LD if agricultural products within the meaning of art. 7A OIELFP available to it are charged on tariff quota shares allocated.
If necessary, the person subject to the obligation to report should request exemption from the payment of the difference in customs duties in the customs declaration. She joined the customs declaration a written attestation confirming that its share of the tariff quota has been reduced accordingly. This certification is established through the secure Internet application.

SR 916.121.10 art. 57 additional guidance in the customs declaration (art. 15, para. 2, LD) the customs declaration must be accompanied by an overview of the various places of storage of agricultural products still available in the sales network at the beginning of the period given to the senses of the art. 7 OIELFP; This overview should include the exact indication of the place, the designation of the goods, the customs tariff number and net mass.


RS 916.121.10 repealed by no O II from 14 nov. 2007, with effect from Jan 1. 2008 (2007 6265 RO).

Art. 58 list of goods delivered to third parties (art. 15, para. 2, LD) on request of the AFD, the holder of a PGI must provide a list of all agricultural products delivered to third parties that it has imported during the period not administered before the deadline defined in art. 7, al. 1, OIELFP.
The list must contain the following information: a. the designation of the goods; (b) the number of the customs tariff; c. the net mass; (d) the name and address of the purchaser.

SR 916.121.10 art. 59delai for the customs declaration (art. 15, para. 2, LD) for agricultural products still available to the senses of the art. 7 OIELFP, the customs declaration must be received by branch customs by Internet access secure 24 hours at the latest, on the second day of the period defined in art. 7, al. 1, OIELFP. If this day falls on a Sunday, or a holiday recognized by federal law, the customs declaration must be received by the Directorate-General of customs at 8 o'clock at the latest the next day.

New content according to section II of the O from 14 nov. 2007, in force since Jan. 1. 2008 (2007 6265 RO).
SR 916.121.10 art. 60 acceptance of the customs declaration (art. 15, para. 2, and 33, para. 2, LD) complete customs declarations that reach the Directorate-General of customs in time are deemed accepted within the meaning of art. 33 LD.

Art. 61Mention from the requirement to present a new customs declaration (art. 15, para. 2, LD) anyone who questions to one third of agricultural products imported during the period not administered must draw attention of the latter, in writing, on the obligation to present a new customs declaration within the meaning of art. 55. new content according to section II of the O from 14 nov. 2007, in force since Jan. 1. 2008 (2007 6265 RO).

Art. 62 controls by the federal Office of agriculture (art. 15, para. 2, LD) the AFD can appeal to the federal Office of agriculture for controls within the meaning of art. 55 made at the domicile of the persons subject to the obligation to declare.
The federal Office for agriculture may in this case physical control of the kind, quantity and State of agricultural products, claim all the necessary information and check data, documents, systems and information that may be of importance for the performance of the art. 15 LD.
It transmits the results of control AFD for execution.

Section 8 traffic tourist art. 63 personal effects (art. 16, para. 1, LD) are admitted duty-free personal effects listed in annex 1 that are imported in reasonable quantities: a. by residents in the customs territory, provided that they have taken these effects when they exit the country or had to buy them and use them abroad as a result of unforeseeable circumstances; forgotten the source. by persons resident outside the customs territory if they propose to re-export these effects after their stay in the customs territory.


Are also allowed duty-free personal effects than those referred to in para. 1 ship previously or are being sent after the fact.
The AFD may require the placement of objects new or liable for entry fees high under the regime of transit or temporary admission.

Art. 64 travel provisions (art. 16, para. 1, LD) foodstuffs ready for consumption and non-alcoholic drinks are allowed duty free within the limits of the daily consumption of a person.

Art. Quantitative 65Franchises (art. 16, para. 1, LD) in addition to the goods referred to in art. 63 and 64, the tourist traffic goods are exempt from customs duties.
For the following goods, the maximum exempt quantities of tariffs are fixed as follows: a. meat and meat, with the exception of the game preparations: 1 kg (b) butter and cream: 1 l/kg c. oils, fats and margarine for human consumption: 5 l/kg d. alcoholic beverages: 1 with an alcohol content not exceeding 18% vol. 2. with an alcohol content exceeding 18% vol.

5 l and 1 l e. tobacco goods: 1. cigarettes/cigares2. other tobacco manufactures3. a proportional assortment of these products 250 pieces, 250 grams, or f. fuels imported into the jerrycan of reserve of a vehicle pursuant to art. 34, al. 2, of the Ordinance of 20 November 1996 on the taxation of mineral oils 25 l new content according to chapter I of the O from 2 Apr. in force since July 1, 2014. 2014 (2014 979 RO).
SR 641.611 art. 66Octroi of the duty-free allowances (art. 16, para. 1, LD) allowances provided for in art. 65, al. 2, let. a to e, are granted for goods of the tourist traffic that people are important for their personal needs or as a gift.
Allowances provided for in art. 64 and 65, al. 2, let. a to e, are granted only once per day to the same person.
Allowances provided for in art. 65, al. 2, let. d and e, are granted to persons of 17 years or more.
The franchise under art. 65, al. 2, let. f, is given by vehicle.

New content according to chapter I of the O from 2 Apr. in force since July 1, 2014. 2014 (2014 979 RO).

Art. 67 repealed by no I of O from 2 Apr. with effect from July 1, 2014. 2014 (2014 979 RO).

Art. 68 flat rates (art. 16, para. 1, LD) if the franchise licensing conditions are not met, the goods referred to in art. 63 to 65 are subject to rights based on flat rates.
Standard rates include all royalties calculated on the same basis as tariffs.
The FDF fixed flat rates.

New content according to chapter I of the O from 2 Apr. in force since July 1, 2014. 2014 (2014 979 RO).

Section 9 stores excluding taxes and buffets of edge art. 69 duty-free shops in air traffic (art. 17, para. 1 and 1, LD) in duty-free shops, the following goods can be sold tax-free to travellers taking a flight to the foreign customs territory or which arrive from foreign territory: a. spirits; b. sparkling wines; c. toiletries and cosmetics; d. tobacco goods.

Storage is governed by the provisions applicable to open customs warehouses.

New content according to chapter I of the O from 20 Apr. 2011, in force since June 1, 2011 (RO 2011 1747).
New content according to chapter I of the O from 20 Apr. 2011, in force since June 1, 2011 (RO 2011 1747).

Art. 70 goods for edge buffets reserves (art. 17, al. 2, LD) are deemed to be reserves of goods for edge buffets: a. food and drinks for passengers (edge reserves) power; (b) the goods for sale on Board (goods for sale on board).

Storage is governed by the provisions applicable to open customs warehouses.
The preparation of food and drinks is allowed.

Chapter 3 Bases of the perception of rights art. 71 tariff classification (art. 20, para. 1, LD) tariff classification is based on schedule 1 of the Act of 9 October 1986 on the tariff (model).
Interpretation of Schedule 1 of the Act of 9 October 1986 on the customs tariff should be based on the explanatory notes of the Customs and tariff classification decisions of the goods published by the AFD.

RS 632.10 art. 72 preferential origin (art. 20, para. 1, LD) the determination of preferential origin is based on: a. international agreements mentioned in Schedule 1 of the Ordinance of 18 June 2008; 1 free trade and in annex 1 of the Ordinance of 27 June 1995 on trade 2 b. March 30, 2011 on the rules of origin after.

New content according to chapter I of the O from 22 Apr. 2009, in force since June 1, 2009 (RO 2009 1661).
RS 632.421.0 RS 632.319 new content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).
RS 946.39 art. 73 requirements in terms of tariff and origin information (art. 20, para. 1, LD) the application for binding tariff or origin information must contain the following information: a. the name and address of the applicant; b. the composition, manufacturing process, construction and the function of the goods when necessary for classification; etc. the tariff classification to be taken into account for the goods.

For obtaining information on origin, the following data must be provided and more in demand: a. the country or territory of destination; b. ex-factory of the goods to be exported; c. a description of the working or processing, the raw materials used, their origin, tariff classification and value as well as the other information necessary to determine the origin.

Should include samples, photographs, plans, catalogues and books required.
AFD requires of the applicant that it completes the request in an appropriate time frame if it is insufficiently documented. It can refuse to provide intelligence in terms of tariff or origin if demand remains incomplete despite the formal notice.
AFD provides intelligence in terms of tariff or origin no later than 40 days after receipt of all of the supporting documents.
She can keep the documentation without obligation of compensation.

Introduced by c. I 6 O June 6, 2014, on time of order fixing the area of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 74 revocation of character binding (art. 20, para. 5, LD) information written about the tariff classification which is revoked by the AFD before the expiry of its validity can still be used by the right for three months from the publication or communication if the latter proves that, before the revocation, he concluded a legally binding contract for the subject goods.
The al. 1 is not applicable in case of changes in the law.

Title 2 customs Procedure Chapter 1 monitoring of the movement of goods art. 75 people subject to the duty to drive the goods (art. 21 LD) are notably known people subject to the duty to drive the goods: a. the driver of the goods; (b) the person responsible for driving the goods at the Customs Office; (c) the importer; d. the recipient e. sender; (f) the principal.

Art. 76 exceptions to the obligation of the Customs roads (art. 22, para. 3, LD) travellers who do not introduce any goods on the customs territory are exempted from the obligation to use the Customs routes to the extent where legislative acts of Confederation that customs other permit.

Art. 77 dealing with goods in the custody of the AFD (art. 24, para. 3, LD) goods in the custody of the AFD should not be changed in kind, quantity and State.
Are allowed, with the permission of the Customs Office: a. ask, removal, modification and replacement of enrolment packages if these operations do not create a risk of deception; b. repacking if it is necessary to repair damage due to transport or to protect the goods.

Art. 78 period of police custody of AFD (art. 24, para. 3, LD) custody of the AFD ends with the liberation, by the Customs Office, goods presented.

Art. 79 indications in the customs declaration (art. 25, para. 1 and 2, LD) in the customs declaration, the person subject to the obligation to declare should, as appropriate, in addition to providing the other indications prescribed: a. request a reduction in customs duties, exemption of customs, customs relief, refund or tax provisional duty; (b) provide the information necessary for the execution of the laws of the Federal Government other than customs; c. record the Customs destination of the goods; (d) indicate, where the goods are located under the regime of export or is stored in a Customs open warehouse or in a free deposit bond before the delivery on foreign territory, the identity of the purchaser of the goods to be exported as well as that of the storage company. In a procedure of declaration to both phases, it must do so within the first Customs declaration.


Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 80 accompanying documents (art. 25, para. 1, LD) are deemed accompanying documents receipts having importance for placement under customs authorities, transport documents, invoices, delivery notes, loading lists, records of weight, the original evidence, tax instructions, certificates of analysis, other certificates and official certificates.
If the person subject to the obligation to report does not have the necessary accompanying documents within the deadline set by the AFD, the customs tax office permanently, at the highest rate applicable to their kind, the goods for which a reduction or exemption from customs duties or customs relief is requested.

Art. 80aRenonciation to the presentation of proof of origin LʼAFD one gives to originating products, without presentation of evidence of origin, preferential taxation in the sense of one of the free trade agreements referred to in lʼannexe 1 lʼannexe or after 18 June 2008 on trade 1 1 to June 27, 1995 on trade 2 after: a. whether a shipment from individual to individual; (b) if the total value of the originating products forming part of deportation does not exceed 1000 francs; c. If the shipment is not commercial in nature; d. If the person subject to comment to report asserts that the conditions of the granting of tariff preferences are met and that there was no doubt as to the veracity of this statement. summer. If the free trade agreement concerned does not otherwise.

The renouncement of the presentation one proof of origin for products originating in one of the countries or territories referred to in lʼannexe 1-March 16, 2007 on tariff preferences after is governed by March 30, 2011 on the rules of origin after.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).
RS 632.421.0 RS 632.319 RS 632.911 RS 946.39 art. 81 human rights subject to the obligation to declare before the customs declaration (art. 25, para. 4, LD) the person subject to the obligation to report is entitled: a. to ask for information on their rights and duties; b. to consult the prescriptions as long as they are not intended for the internal use of the administration; c. to examine the goods weigh or a sample.

Art. 82 destruction of goods (art. 27, let. d, LD) the person subject to the obligation to declare should proceed or proceed with the destruction of the goods within the time limit set by the AFD.
If the person subject to the obligation to report not acted upon this obligation, the Customs Office may order the destruction at the expense of that person.
A customs destination in accordance with art. 27, let. a to c, LD must be attributed to the waste and the debris from the destruction.

Art. 83 abandoned in favor of the Federal Fund (art. 27, let. e, LD) abandonment of goods for the benefit of the Federal Fund is allowed only with the permission of AFD.
The goods are made by AFD. The potential costs arising from the abandonment of the merchandise are borne by the person subject to the obligation to declare.
Rather than proceed with their sale of OTC, AFD can return goods to organizations or charitable organisations recognised public utility or paupers.

Chapter 2 Taxation art. 84 summary control in the case of the electronic customs declaration (art. 32, para. 1 and 2, LD) summary control includes: a. a control of plausibility of the customs declaration transmitted by the person subject to the obligation to report, which is carried out by the electronic processing of data of the AFD system; b. the automatic rejection of the customs declaration when the data processing system see errors.

Art. 85 motivation of rectification or withdrawal of the declaration Customs (art. 34 LD) the Customs Office may require the person subject to the obligation to declare that she motivates in writing an application for rectification or withdrawal of the accepted customs declaration.

Art. 86 object of rectification (art. 34 LD) rectification may only cover the goods originally declared.

Art. 87 rectification of the customs declaration for goods no longer in the custody of the Customs (art. 34, para. 2, LD) the person subject to the obligation to report may present a request for rectification of the customs declaration accepted for goods which are no longer in the custody of the AFD.
The Customs Office accepts the request: a. as long as it has not found that the information given in the customs declaration or accompanying documents are false. ETB. as long as it does not have any assessment decision.

Art. 88 customs regime as a result of an error change (art. 34, para. 3 and 4, let. a, LD) a mistake can be invoked as long: a. it would have been possible to detect it at the time of initial customs based on these accompanying documents with it. forgotten the source. that permissions for the new customs have already been issued at that time here.

Art. 89 modification of the taxation (art. 34, para. 3 and 4, let. b, LD) to retax conditions are considered as particularly fulfilled if, at the time of the original customs declaration: a. the material and formal conditions for the grant of a reduction, exemption or refund of customs duties were met; b. a commitment for the goods according to their job was dropped off at the General Directorate of customs.

Art. 90 right to check the goods having been prior notice (art. 25, para. 3, and 36, para. 1, LD) Customs Office can also check the goods which have undergone prior notice and which have already been released.

Art. 91 collaboration during the audit (art. 36, para. 4, LD) on the orders of the Customs Office, the person subject to the obligation to report must take all the measures necessary for verification. She must, at his own expense and risk: a. unload the goods designated by the Customs Office; b. carry them in the space provided for the check; c. open the parcel; d. unpack goods; e. weigh them; f. them repacked; g. to prepare them for shipping. ETH. proceed to their removal.

Art. 92 assessment decision (art. 38 LD) Customs Office notifies the decision of taxation on paper or by electronic means to the person subject to the obligation to declare.

Art. 93 interim taxation (art. 39, al. 1, LD) the AFD can perform an interim assessment in the following Customs: a. the implementation free; b. temporary importation; (c) the IP regime; d. the outward processing procedure; e. the export procedure.

A provisional tax is particularly justified: a. If the accompanying documents for the granting of a reduction or exemption from customs duties are lacking; (b) if the employment commitment provided in art. 51 was not yet introduced in the Customs branch; (c) if the basis of calculation of tariffs within the meaning of art. 2 of the Federal Act of 9 October 1986 on the customs tariff only is not known or not yet finally determined; d. If the Customs Office has doubts as to the origin of the goods in case of request for reduction or exemption of customs duties; e. If the Customs Office has doubts as to the tariff classification.

The person subject to the obligation to report cannot request provisional tax: a. If his intention is to apply for a reduction in rates for certain jobs within the meaning of art. 14, al. 2, LD, or if such a request is pending; (b) if the goods is no longer in the custody of the AFD.

RS 632.10 art. 94 data and documents to be kept (art. 41 LD) data and the following documents must be maintained: a. customs declarations and accompanying documents; b. assessment decisions; c. the evidence and the certificates of origin; d. the materials accounting, financial accounting and the manufacturing documents concerning the processing traffic and goods with customs relief; e. the other important documents from the point of view of customs law; f. other documents necessary to execution of legislative acts of the Union State other than customs.

Art. 95 persons subject to the obligation to retain (art. 41 LD) the following people must keep the data and the documents listed in art. 94: a. the persons subject to the obligation to report; b. the debtors of the customs debt; c. holders in the processing traffic; d. people are supported in the customs territory of goods for which customs concessions have been granted; e. The warehousemen, customs warehouses and free bonded deposit; f. the warehousekeepers; g. persons entitled to refunds.

Art. 96 retention periods (art. 41 LD) the retention periods are:

a. three months at least, of the successful submission for AFD electronically transmitted data; (b) one year at least for data and documents in relation to the goods in tourist traffic; c. three years at least for documents relating to the proof of origin; d. five years unless other cases for data and documents including the materials accounting and manufacturing documents to the processing traffic and goods with customs breaks depending on the job.

New content according to section 1 of the annex to the O may 23, 2012 on the issue of proof of origin, in effect since July 1. 2012 (2012 3477 RO).
Introduced by section 1 of the schedule to the O may 23, 2012 on the issue of proof of origin, in effect since July 1. 2012 (2012 3477 RO).

Art. 97 forms of conservation (art. 41 LD) data and documents can be kept on paper, in electronic form, or in a comparable way. The data transmitted by electronic means must be kept in electronic form.

The matching of data and documents with business operations that the Foundation must be guaranteed.
The data and documents cannot be changed unless the changes are identifiable.

Evidence and certificates of origin must be kept in original as long as international treaties or federal law so provide.

Art. 98 organizational measures and security measures (art. 41 LD) the person subject to the obligation to keep must: a. be able to make data and documents readable or usable by computer, without change and in their entirety, without delay unacceptable; b. protect data and documents against loss, modification and access of unauthorized persons; c. check the data carriers in their integrity and readability.

Access, readability and exploitation of data and documents must be guaranteed at any time into the customs territory or in a Swiss customs enclave.
The art. 9 and 10 of the order of 24 April 2002 on the outfit and the conservation of books of accounts shall apply by analogy.

SR 221.431 art. 99 correction of decisions of taxation (art. 41 LD) if the AFD checks for the duration of conservation (art. 96), she can correct the decision of taxation of goods on the basis of the highest rate that was applicable to their type at the time of taxation and proceed with the subsequent collection of customs duties: a. If the person subject to the obligation to keep is not able to present the required data and documents justifying a reduction or exemption from customs duties or customs relief; ETB. If the totality of the circumstances to conclude that taxation is false, this fact however was not detectable in immediately at the time of taxation.

Chapter 3 special provisions of Section 1 Simplified Procedure procedure to senders and recipients authorized art. 100 authorized sender (art. 42, para. 1, let a & d, LD) a certified sender is a person authorized by the AFD to ship goods directly from his home or approved places without having to take them to a Customs Office of departure.

Art. 101 authorized consignee (art. 42, para. 1, let a & d, LD) an authorized consignee is a person authorized by the AFD to receive goods directly at his home or in places approved without having to take them to a Customs Office of destination.

Art. 102 approved place (art. 42, para. 1, let a & d, LD) an approved place is a place designated by the AFD: a. in which an authorized consignee is allowed to drive the goods to be approved; (b) from which an authorized sender is allowed to carry the goods to be shipped.

Art. 103 authorization (art. 42, para. 1, let a & d, LD) the AFD may grant to a person subject to the obligation to declare permission as authorized consignor or consignee authorized if the following conditions are met: a. the person sends or receives goods permanently; b. the person shows his home and places she wants approval; c. the person shall provide a security to ensure royalties; d. the person organizing the administration and exploitation of such so that the route of a shipment and customs status of the goods can be checked without fault at any time; (e) the person's home and places she wants approval can be found on the customs territory and close enough to a Customs Office for that control are possible without disproportionate administrative burden.

Conditions and charges for the procedure are laid down in the authorization. The AFD may exclude from this procedure of the defined goods.
The office of departure or destination competent (Control Office) is set in the authorization.
AFD refuses approval: a. If the applicant does not offer the guarantee of a regulatory process. forgotten the source. If he has committed a serious offence or offences repeated federal law, insofar as its execution is up to AFD.

It makes its decision on the authorisation no later than 60 days after receipt of all of the supporting documents.
The holder of the authorization must communicate to AFD all the changes of the conditions on which approval is based.

New content according to ch. I-6 of the O of 6 June 2014 on setting time of order in the field of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).
New content according to ch. I-6 of the O of 6 June 2014 on setting time of order in the field of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).
Introduced by c. I 6 O June 6, 2014, on time of order fixing the area of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 104 withdrawal of the authorization (art. 42, para. 1, let a & d, LD) the AFD withdraws the authorization if its holder: a. no longer meets the conditions for granting the authorization; b. does not observe the conditions and charges set out in the authorization; OUC. commits repeated offences in federal law, insofar as its execution is up to AFD.

Art. 105 of the customs declaration form (art. 42, para. 1, let a & d, LD) takes place via electronic customs declaration.

Art. 105adeclaration in simplified customs (art. 42, al. 1 let. a and d, LD) the authorized consignee can put a customs declaration simplified to a release for free circulation for a shipment of goods: a. that are shipped by a single person; b. who, in one or several parcels: 1 are shipped by mandate of single cross-border transport, or2. are transported together in the customs territory by a provider, a purchaser or any other person authorized to dispose of the goods;

c. the VAT value does not exceed 1,000 francs and the gross mass does not exceed 1000 kilograms; (d) which are not subject to other than customs legislation; (e) which are not subject to a permit; ETF. for which no other charge that the value-added tax is due.

For delivery within the meaning of para. 1 not subject to VAT, the authorized consignee can deliver the customs declaration in written form or in another form of expression of the will.
Several Customs declarations may be delivered for a shipment to the following conditions: a. it does not lead to a decrease in royalties; b. it allows to avoid other than customs legislation.

The AFD may refuse flouted to use simplified customs declaration, or remove flouted in this sense, the collection of fees or the observation of legislation other than Customs is at risk or when the conditions and charges set out in the authorization referred to in art. 103 are not observed.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 105bObligation use the simplified customs declaration (art. 42, al. 1, let a & d, LD) LʼAFD requires the recipient authorized to use the price supervisor if simplified customs declaration: a. Note that the authorized consignee requires, for customs clearance, a consideration that is disproportionate to the other providers; ETB. submits an application to this effect to lʼAFD.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 105cRenonciation to the decision of taxation (art. 38 and 42 LD) the AFD may specify in the authorization within the meaning of art. 103, that no assessment decision is established for consignments referred to in art. 105, art. 2. introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 106 adding or unloading goods in approved places (art. 42, para. 1, let a & d, LD) adding or unloading goods in approved places are allowed only if the identity of the goods conducted under the transit system is not provided by a sealing.

Section 2 special provisions applicable to approved shippers art. 107 scope (art. 42, para. 1, let a & d, LD) the authorized sender procedure is applicable:

a. for free circulation goods for export and for which the authorized sender is the person subject to the obligation to report; b. to goods that are under customs supervision.

Art. 108 intervention for the declared goods (art. 42, para. 1, let a & d, LD) control office can, in a response time set individually, control the goods declared for export and those which are under customs supervision.
Customs control takes place at the home of certified sender or in a Customs Office.
The control office announced customs control if it cannot be made before the expiry of the period of intervention.
If the control office let expire the response time without a profit, approved sender can move goods to foreign customs territory or place them under the transit system.

Section 3 special provisions applicable to approved recipients art. 109 scope (art. 42, para. 1, let a & d, LD) the procedure of the authorized consignee is applicable to the goods which are conducted under the regime of transit at the authorized consignee.

Art. 110 intervention for the goods declared summarily (art. 42, para. 1, let a & d, LD) control office can, in a response time set individually, control the goods declared summarily after their arrival at the home of the authorized consignee.
He announced the customs control if it cannot be made before the expiry of the period of intervention.
If the control office let expire the response time without a profit, the authorized consignee may remove any Customs seals and unload the goods.

Art. 111 control of goods (art. 42, para. 1, let a & d, LD) the authorized consignee control goods that are intended for him without delay and in fact an inventory. He can entrust this work to third parties. It must compel the latter to record the result in writing and to pass it on for conservation.
It shall inform without delay the irregularities, including missing parts, surplus, substitutions and damage, the control office, on paper or electronically. The control office decides the continuation of operations.

Art. 112 intervention for the declared goods (art. 42, para. 1, let a & d, LD) control office can control the goods declared in a fixed individually response time.
Customs control takes place at the home of the authorized consignee or in a Customs Office.
The control office announced customs control if it cannot be made before the expiry of the period of intervention.
If the control office let expire the response time without a profit, the goods shall be deemed released.

Section 3aDispositions relating to authorized economic operators art. authorized economic 112aoperateur (art. 42A LD) the AFD decides on granting the status of AEO (Authorised Economic Operator, AEO).
An AEO is considered as reliable with respect to the security of the international supply chain.
It has facilities in the field of customs procedure and customs security controls.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. formal 112bConditions (art. 2, para. 2, LD) individuals can apply for the AEO status for as long as they are registered: a. in the Swiss Register of commerce; forgotten the source. in the Liechtenstein trade register.

The application may be filed no earlier than three years after a revocation of the AEO status within the meaning of art. 8, al. 1, let. a and b of annex II of the agreement on customs facilitation and security.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112cConditions material (art. 42A LD) people get on request AEO status if they meet the criteria set out in art. 112D to 112g.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112dRespect of customs requirements (art. 42A LD) Customs requirements are deemed to be met when, during the three years prior to the presentation of the request, the following people have committed serious offence prosecuted criminally or repeated offences prosecuted criminally federal law, insofar as enforcement is the responsibility of the AFD: a. the applicant; b. the people responsible for the applicant company or exercising control over its management; c. the person in charge of the customs in the applicant company issues etd. the person who represents the applicant or the applicant company in customs matters.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112eGestion of the commercial records and writings of transport (art. 42A LD) commercial records management system and, where applicable, entries of transport allows to perform customs security checks when the applicant: a. manages its commercial records in a regulatory way, in accordance with well-accepted business principles set out in art. 662 to 670 and 957 at 963 of the code of obligations or in the order of 24 April 2002 on the outfit and the conservation of books of accounts; b. uses an accounting system in which all operations are recorded on an ongoing basis, chronologically and without gaps, and allowing customs controls; c. respect the provisions concerning the duration of conservation , the form of conservation, security measures and access to the data and documents (art. 96 to 98); d. has an administrative organization corresponding to the type and to the size of the company and adapted to the management of the flow of goods, as well as internal control system to prevent errors, to identify and correct, as well as detect illegal or irregular; transactions e. has any restrictions management process import and export in relation to legislation other than customs, to distinguish goods subject to such restrictions of other commodities; f. has archiving of data and documents of the company and of protection against loss; g. ensures that AFD is informed when how to apply a prescription is creating uncertainty within the company; h. took security measures of the information technology protecting his computer against intrusion system unauthorized and securing data of the latter.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
RS 220 SR 221.431 art. 112f financial solvency (art. 42A LD) the financial solvency is deemed to be proved when the applicant: a. can justify, for the three years preceding the application, of a healthy financial position to meet the obligations taken in charge, given the type of commercial activity; a. met, during the three years preceding submission of the application, rights due customs and other taxes royalties and fees due; b. did not request of composition within the meaning of art. 293 of the Federal law of April 11, 1889, on debt collection and bankruptcy (LP) nor a requisition of bankruptcy to the senses of the art. 166 and 190 to 193 LP during the three years preceding the filing of the application.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
RS 281.1 art. 112gNormes security and appropriate safety (art. 42A LD) security and safety standards are deemed appropriate when the applicant proves that the following conditions are met:

a. during the three years preceding the filing of the application, any person referred to in art. 112D has committed a serious offence prosecuted criminally or repeated offences prosecuted criminally in the exercise of commercial activities in line with the company's goals; b. the buildings in which operations covered by the AEO status are built in such a way that illicit access is impossible and that buildings provide protection against unlawful intrusion; c. There are measures preventing the unauthorized access to offices to shipping areas, loading docks, to the areas of freight and other locations affected by status; d. in the transshipment of goods, there are measures protecting against the introduction, substitution or loss of materials and the alteration of cargo units; e. appropriate measures have been taken to identify clearly the trading partners like being safe in the international supply chain; f. He checks regularly if employees in positions sensitive in terms of Security represent a security risk; g. it has taken appropriate security measures for external service providers to which it appeals; h. it shall ensure that the employees referred to in the Let's. f be regularly instructed in safety issues.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112: claimants to the Principality of Liechtenstein (art. 42A LD) of the Principality of Liechtenstein must comply with the provisions of the Liechtenstein law.
The relevant provisions are set out in annex 5.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112i Procedure (art. 42A LD) demand for granting the AEO status must be submitted to AFD on the official application form.
The following documents must be attached to the application: a. AFD completed questionnaire; b. any piece that AFD is considered necessary for the examination of the application.

Appropriately, AFD publishes a list of the documents referred to in para. 2, let. b. new content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112j formal examination of the application (art. 42A LD) the AFD review within a period of 30 days from the receipt of supporting documents: a. If the formal conditions listed in art. 112b are met; ETB. If the supporting documents required for the processing of the application listed in art. 112i was reported.

If the applicant does not meet these conditions, AFD him accordingly by means of a decision of dismissal.
The decision of dismissal may subject to an appeal to the senses of the art. 116 LD.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to ch. I-6 of the O of 6 June 2014 on setting time of order in the field of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 112 k hardware review of the application (art. 42A LD) the AFD looks at compliance with the criteria set out in art. 112c at 112 h. The examination takes place on the basis of the parts supplied and checks carried out at the home of the applicant.
AFD takes into account in the case of the special characteristics of commercial exploitation the applicant, such as the type, the size and scope of activity.
She can claim other supporting documents and other information if it deems it necessary for the examination of the application.
It documents the review process and its result.
If the outcome of the review led to a rejection of the request, AFD gives the applicant an opportunity to express themselves and to take corrective measures within a period determined.
AFD decides the granting of AEO status within a period of 180 days from the formal examination of the application under art. 112j. If criminal proceedings due to a serious offence or offences repeated within the meaning of art. 112D or 112g, let. a, is pending against a person referred to in art. 112D and if the outcome of this procedure is crucial to judge whether the conditions for granting the AEO status are met, AFD suspended material examination of the application.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Introduced by no I 1 of the O of June 6, 2014, on time of order fixing the area of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).
Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112l recognition of other reviews security (art. 42A LD) employability standards of security and safety within the meaning of art. 112g can also be proven by means of a security or safety certificate recognized internationally or a security control by a Swiss Federal Authority.
AFD recognizes the following evidence: a. a security or safety certificate recognized at the international level, issued on the basis of an international convention; b. a certificate of security or safety European, issued on the basis of Community legislation; c. a certificate issued on the basis of an international standard of the International Organization for Standardization; (d) a certificate issued on the basis of a European standard of the European standards body; (e) a certificate issued on the basis of another recognized standard; (f) a security or safety certificate established by a Swiss Federal Authority.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112mApprobation of the application (art. 42A LD) the rights and obligations related to the AEO status are born the day of notification of the decision.
The period of validity of the AEO status is not limited.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112n rejection of the application (art. 42A LD) if the application is rejected, the AFD shall inform the applicant by decision.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112o Obligation to inform of the AEO (art. 42A LD) AEO reports immediately to AFD any change that occurs in the area affected by the status of AEO or which could jeopardize the maintenance of this status.
It provides the AFD, on request, all information and all documents likely to be of importance for the performance of the requirements.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112 p commercial exploitation (art. 42A LD) controls the AFD can proceed with the commercial exploitation of the applicant or of the AEO controls.
She can control the buildings and facilities, require information and check data, documents, systems and information that might be of importance for the performance of the requirements.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 112q control of the AEO status (art. 42A LD) the AFD is empowered to control if the AEO continues to meet the conditions and criteria attached to the AEO status.
Conducting such a review: a. If the legal bases change decisively. forgotten the source. If there is a well-founded suspicion that the AEO no longer meets the conditions and criteria.



New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Repealed by no I of O from 18 nov. 2015, with effect from Jan 1. 2016 (2015 4917 RO).

Art. the AEO status (art. 42A LD) 112rSuspension the AFD suspends the AEO status if it finds or has sufficient grounds to believe: a. that the conditions referred to in art. 112b, 112 and 112g, let. b to h, are no longer met; (b) that a person referred to in art. 112D is strongly suspected of a serious offence prosecuted criminally or repeated offences prosecuted criminally in federal law within the meaning of art. 112D or 112g, let. a, to the extent where execution is up to AFD; c. that the AEO: 1. can no longer justify a healthy financial position to meet the obligations assumed, given the type of commercial activity, 2. has applied for settlement within the meaning of art. 293 LP or underwent a requisition of bankruptcy to the senses of the art. 166 and 190 to 193 LP, or il3. don't not met rights due customs and any other taxes, charges and fees due.

It also suspends the AEO status where the AEO application.
The suspension takes effect immediately when the security, safety and health of citizens or the preservation of the environment required.
The suspension has no impact on the customs proceedings initiated before the date of suspension.
The AFD sets the duration of the suspension in an appropriate manner.
When the AEO again meets the conditions, the AFD cancels the suspension.


New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. the AEO status (art. 42A LD) 112srevocation the AFD shall revoke the AEO status when a person referred to in art. 112D: a. has committed a serious offence prosecuted criminally or repeated offences prosecuted criminally in the sense of art. 112D or 112g, let. has and the criminal decision entered in force; b. took no action during the period of the suspension.

She also revokes the AEO status when the AEO has made the request.

Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Section 3bdeclaration summary of entry and exit for security purposes (art. 2, para. 2, LD) art. 112t if an international treaty provides a statement summary jacks and exit for security purposes, the person subject to comment to say is: a. for goods brought into the customs territory: the person responsible for driving the goods at the office of customs in accordance with art. 75, let. b; (b) for goods shipped out of the customs territory: one of the persons subject to comment to declare within the meaning of art. LD 26.

Section 4 traffic tourist art. 113 the customs declaration form (art. 28, para. 1, let. c and d, and 42, al. 1, let. b, LD) for goods of tourist traffic, customs held declaration: a. verbally; forgotten the source. another form of expression of the will admitted by the AFD.

If there are difficulties of understanding between the person subject to the obligation to report and the bureau of customs, the customs declaration may be made by check.

Art. 114 check in tourist traffic (art. 37, para. 3, and 42, para. 1, let. b, LD) the Customs Office may waive writing the results of the examination of the goods declared in tourist traffic.

Art. 115 assessment decision (art. 38 and 42, para. 1, let. b, LD) in tourist traffic, the Customs Office establishes assessment decision for dutiable goods of royalties.

Section 5 periodic collective statement...

Art. 116 authorization (art. 42, para. 1, let. c, LD) in regional traffic, the AFD may, upon written request, authorize a collective periodic declaration for loads of goods of nature uniform such as asphalt, gravel, mortar, sawdust, wood in logs and alumina: a. If import or export is conducted regularly and by the same Customs Office; ETB. If the conditions of operation of the Customs Office.

It makes its decision on approval no later than 30 days after receipt of all of the supporting documents.
It designates the goods for which the periodic collective statement is applicable in the authorization.
Are notably excluded from the periodic collective declaration the goods: a. who are subject to a permit; b. where TRQs exist.

The holder of the authorization must provide AFD security for fees deemed due for the accounting period.

Introduced by c. I 6 O June 6, 2014, on time of order fixing the area of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).
Introduced by c. I 6 O June 6, 2014, on time of order fixing the area of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 117 withdrawal of the authorization (art. 42, para. 1, let. c, LD) the AFD withdraws the authorization if the holder: a. no longer meets the conditions for granting the authorization; b. does not observe the conditions and charges set out in the authorization; OUC. commits repeated offences in federal law, insofar as its execution is up to AFD.

Section 6 traffic in the border area art. 118 raw products of the soil, grapes and wine (art. 43, para. 1, let. a, LD) operator requesting the exemption or reduction of customs duties for raw products from the ground, the grapes and the wine must present the following documents to the Customs Office competent for the end of April of the current year: a. proof of ownership, usufruct or lease for the land concerned; ETB. a voucher containing the declaration of the harvest of various cultures.

It must indicate the place of crossing of the border by which will take place in the exhibit imports.
The voucher is valid for the current year and for the products and quantities that are indicated.
The operator must announce any import of goods in the form prescribed by the AFD.

Introduced by chapter I of the O of April 22, 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 119 agricultural means of production (art. 43, para. 1, let. a, LD) animals, machinery and agricultural machinery as well as other items used for exploitation of land in the border area Swiss or foreign must be reported under the temporary admission procedure.
The DFF regulates border ranching.
The Customs Office can provide process facilities and renouncing the guarantee of royalties.

Art. 120 lands crossed by the customs border (art. 43, para. 4, LD) the AFD can alleviate customs supervision of the operation of land crossed by the customs border.
The agricultural means of production used in the exploitation of land crossed by the customs border can be exported and re-imported without formalities.

Section 7 traffic by rail art. 121 scope (art. 44, para. 1, LD) this section applies to cross-border traffic of people and goods transported by rail transport companies.

Art. 122 free transport (art. 44, para. 1, LD) rail transport companies must carry AFD staff who execute the tasks entrusted to him in the trains for free.

Art. 123 ad duty (art. 44, para. 1, LD) the infrastructure manager brings to the attention of the AFD the predictable schedule of cross-border traffic of goods.
He announced in advance to AFD the actual races of the cross-border traffic of people and goods.
The AFD should be of the form, content and timing of the ads with the infrastructure manager.

Art. 124 duty of collaboration (art. 44, para. 1, LD) staff of rail transport companies is required to assist in AFD staff in the exercise of its tasks, as required by the.

Art. 125 summary statement by the rail transport in the freight traffic company (art. 44, para. 1, LD) the rail transport undertaking summarily declare goods on the computer of the Manager of the infrastructure system until they are introduced into the customs territory or brought out of the customs territory.
It passes the data free of charge, in the form published by the Manager of the infrastructure (access conditions to the network).
The infrastructure manager shall immediately forward the summary statement to the AFD in the fixed form.
Rail transport companies that use narrow gauge sections are provided to make the summary declaration.

Art. 126 the transit regime for baggage registered (art. 44, para. 1, LD) baggage abroad which are transported in the State through the customs territory must not be presented or reported.

Section 8 traffic by tram and bus art. 127 scope (art. 44, para. 1, LD) this section applies to cross-border traffic of people and goods carried by public transport by tram or by bus companies.

Art. 128 free transport (art. 44, para. 1, LD) by tram or bus transport companies must carry AFD staff who execute the tasks entrusted to him in the trams and buses free of charge.

Art. 129 ad of non regular races in the traffic of persons (art. 44, para. 1, LD) in cross-border traffic of people, the transport by tram or bus company announces to AFD no regular racing at the latest the day before the running of the race.
The AFD should be the form and content of the ads with the transport by tram or bus company.
If an announced race is not performed, the transport by tram or bus company announcement immediately to AFD.

Section 9 traffic by ship art. 130 scope (art. 44, para. 1, LD) this section applies to all ships that come from the foreign customs territory or go there by water.

Art. 131 free transport (art. 44, para. 1, LD) shipping companies must carry free AFD staff who execute the tasks entrusted to him in the boats.

Art. 132 announcement of no regular races in the traffic of persons (art. 44, para. 1, LD) in cross-border traffic of people, the shipping company announces to AFD no regular racing at the latest the day before the running of the race.
Cross-border traffic, means any race during which the boat docks on foreign territory.
If an announced race is not performed, the shipping company announcement immediately to AFD.
The AFD should be the form and content of the ads with the shipping company.


Art. 133 berthing and unloading outside a customs jetty (art. 44, para. 1, LD) when a vessel must, in case of serious danger or force majeure, dock outside a customs Wharf, the driver of the boat immediately, inform after the docking, the nearest customs office.
Loading changes cannot be made without the prior approval of the Customs Office.
If the unloading is to begin immediately due to a serious danger, the master of the vessel shall inform the Customs office as soon as possible.

Art. 134 duty of collaboration (art. 44, para. 1, LD) boats staff is required to assist in AFD staff in the exercise of its tasks, as required by the.

Art. 135 exceptions to the obligation to submit and declare (art. 8, para. 2, and 44, para. 1, LD) duty-free goods referred to in art. 11 are not affected by the obligation to submit and declare.

Art. 136 announcement to announcement plant in the Rhine navigation (art. 44, para. 1, LD) the person subject to the obligation to declare should announce the boat of goods without delay to the announcement of the Direction of Rhine navigation of Basel plant when entering the customs territory or when the output.
Ad plant back to the Customs Office, the next day, all the boats in and out.
The announcement should notably include the following: a. the time of crossing the border; (b) the name and the official number and the country of registration of the ship; c. the approximate loading gross weight; (d) as appropriate, the number of loaded containers; e. the common goods trade name; f. places of transhipment provided.

Art. 137 transit procedure in the navigation Rhine (art. 44, para. 1, LD) foreign goods should not be reported under the regime of transit if they are transported between the customs border and opposite one of the Customs docks that lie between the customs border and Rheinfelden, or sense, without there are intermediate docking.

Section 10 traffic by air art. 138 scope (art. 44, para. 1, LD) this section applies to all aircraft coming from or destined for the customs territory.

Art. 139 monitoring and customs control (art. 44, para. 1, LD) during the construction, transformation or exploitation of customs airfields, the needs in terms of customs supervision and customs control must be taken into account.
Projects relating to the customs procedure and customs border must be submitted prior to the AFD for approval.

Art. 140 obligations of the aerodrome operator (art. 44, para. 1 and 2, LD) the aerodrome operator shall include: a. that all landings and all takeoffs of aircraft coming from or destined for the customs territory are announced prior to the Customs Office competent; (b) that enough of the customs regimes separation is guaranteed for persons and goods; c. that all concerned are sufficiently informed.

AFD fixed for each customs aerodrome obligations under para. 1 art. 141 duty of collaboration (art. 44, para. 1, LD) customs airports staff is required to assist in AFD staff in the exercise of its tasks, as required by the.

Art. 142 landing and take-off (art. 44, para. 1, LD) in cross-border traffic, landing and take-off can take place only on customs airfields. The flights to or out of a Swiss customs enclave are deemed cross-border flights. The AFD may also authorize the landings and take-offs outside customs airfields. It sets the conditions in the authorization.
If an aircraft must land at an aerodrome which is not a customs aerodrome, the direction of the aerodrome or, in his absence, the commanding officer must notify the nearest customs office and follow his instructions.
If an aircraft must land outside an aerodrome in case of serious danger or force majeure, the captain must notify the nearest customs office and follow his instructions.
The aircraft, the crew, passengers and goods remain under the supervision of local authorities until the arrival of the instructions.

New content according to point 2 of the annex to the O on May 14, 2014, on landings in the countryside, in effect since Sept. 1. 2014 (2014 1339 RO).

Art. 143 present and report (art. 44, para. 1, LD) aircraft and cargo must not be presented or reported: a. If they fly over the customs territory without intermediate landing. forgotten the source. If they do, without landing on foreign territory, a circular flight from a Swiss airfield or a theft of a Swiss airfield in an other Swiss airfield.

Goods transported by aircraft must be presented but not reported if they leave the customs territory in the State after a single landing of the aircraft.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 144 the transit procedure (art. 44, para. 1, LD) in traffic air line, the declaration for the regime of the transit through the customs territory may take place on the basis of the manifest referred to in art. 111 of the Convention of 20 May 1987 on a common transit procedure.

SR 0.631.242.04 art. 145 to 150 repealed by section I of O of June 27, 2012, with effect from August 1, 2012 (RO 2012 3837).

Section 11 lists of passengers and goods (art. 44, para. 2, LD) art. 151. so that the AFD can monitor and control the traffic of people and goods across the customs border, fight customs violations, continue past and perform acts other than customs Confederation, lists of passengers and goods must be returned on request: a. by companies performing the cross-border transport of people or goods in rail traffic traffic by bus, by boat traffic and traffic by air, provided that they establish such lists; b. by the aerodrome operator, insofar that it establish such lists.

The following data should be given: a. the name, first name, address, date of birth and the number of the passport of the passenger; b. points of departure, transit and destination of the transport; c. the name of the travel agency through which transportation has been booked.

The obligation to delivery of the lists of passengers and goods expires six months after the execution of the transport.
AFD destroys the data handed to it 72 hours after their reception.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Chapter 4 Regimes Customs transit procedure article 1 Section 152 international transit (art. 49 LD) the international transit regimes applicable to Switzerland under an international treaty are governed by the provisions of the said Treaty.

Art. 153 identity guarantee (art. 49, para. 2, LD) the identity of the goods is guaranteed by a sealing. Are allowed only as adequate considered seals by AFD.
The person subject to the obligation to report indicates the type and the number of seals in the customs declaration.
The AFD may dispense with sealing if the identity of the goods is guaranteed by their description or other appropriate measures.

Art. 154 transit times (art. 49, para. 2, LD) the period of transit is limited to the time required for transit.
For important reasons, AFD may extend the period of validity.

Art. 155 clearance of the transit system (art. 49, para. 3, LD) discharge of the transit procedure must be requested at the office of destination within the period of validity of the transit document.
If AFD finds irregularities, she refuses to discharge the transit system and holds safety until the payment of the rights to import that were matched to a conditional payment obligation.

Section 2 customs warehousing procedure art. 156 Storer acting as storage company (art. 52, para. 1 and 2, LD) if the Storer stores goods for his own account, he is deemed be also depositer.

Art. 157delai of export (art. 53, para. 3, LD) goods placed under the final export plan should be directed to foreign customs territory within a period of six months from the acceptance of the customs declaration.
If the goods cannot be exported within a period of six months from the acceptance of the customs declaration, the storage company may request the AFD to extend the time of export. AFD accepts the request when the following conditions are met: a. the purchaser of the goods has its seat or domiciled outside the territory at the time of the application; b. the goods can not be exported within a period of six months from the acceptance by Customs for sufficient reasons, such as delays in the supply chain the concluding of a contract or any of the grounds referred to in para. 4.


AFD can on request extension to three times maximum of additional periods not exceeding six months each.
If the storage company was prevented without his fault, especially in the case of bankruptcy of the final consignee abroad, natural disasters, measures for application of international sanctions or war events in the country of destination, export goods during delays extended the provisions of para. 3, may request to customs branch to extend the time of export.
Requests for extensions of deadlines for export must be filed in writing, before the expiry of the period, with the Customs Office competent for this purpose. They must be motivated and the appropriate documents.
If the goods are not referred to foreign customs territory within the time of export, the export plan is revoked.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 158 authorization to operate a customs warehouse open (art. 54, para. 2, LD) compliant operating condition is not met including if the applicant has committed a serious offence or offences repeated federal law, insofar as its execution is up to AFD.

Art. Withdrawal of authorization (art. 54 LD) 159 the AFD withdraws the authorization if the Storer: a. no longer meets the conditions provided for in art. 54, al. 2, LD; b. does not observe the conditions and charges set out in the authorization; OUC. commits repeated offences in federal law, insofar as its execution is up to AFD.

Art. 160 admitted processing (art. 56, para. 2, LD) are admitted the processing intended to ensure the conservation of the goods during storage, but also review, analysis, repacking, splitting, sorting, removal of the outer packaging and sampling.
In motivated cases, the Directorate-General of Customs may authorize for processing further within the meaning of art. 40, let. b. art. 161 no accepted processing (art. 56, para. 2, LD) are not allowed the processing: a. that create a risk of deception; forgotten the source. which can lead to a reduction in charges or a circumvention of the legislative acts of the Federal Government other than customs.

The AFD may prohibit the processing of goods if this operation is likely to jeopardize the smooth running of the placement under customs in Switzerland or abroad.

Section 3 temporary importation art. 162Dispositions procedure (art. 58, para. 1, LD) the person subject to the obligation to declare should indicate when the customs declaration the use of the goods and its user.
In the case of modification of the use of the goods, or the user, or in the case of transfer of ownership of the goods the person subject to the obligation to report must present a new customs declaration. She must, as appropriate, draw attention of other persons subject to the obligation to report on bonds that their responsibilities as such.
The new declaration in customs referred to in para. 2 must be made before the change of the use of the goods or the user as well as before the transfer of property. The AFD may provide that the customs declaration is made later, particularly in the case of goods imported for possible sale.
If no new declaration in customs referred to in para. 2 is presented, the customs debt arises at the point where the new customs declaration should have been made.
The temporary admission procedure applies for a single crossing the border with reimportation or subsequent re-export of the goods. The AFD may permit crossings repeated for certain goods.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 163 identity guarantee (art. 58, para. 2, let. b, LD) the AFD decides on measures to ensure the identity.
The guarantee of the identity should be mentioned in the customs declaration.

Art. 164 authorization for the means of transport (art. 58, para. 1, LD) permission for the temporary admission of means of transport foreign commercial on the customs territory within the meaning of art. 34 must be requested from the AFD before the first import.
Authorization for temporary admission of foreign transportation for personal use in the customs territory within the meaning of art. 35 must be requested from the AFD then importing for the first time or when the acquisition in Switzerland.
AFD can renew the authorisations provided for in art. 35, al. 1 and 2, let. a. Section 4 Regime of active development art. 165 authorization for inward traffic (art. 59, al. 2, LD) authorisation for inward traffic is granted to persons: a. who have their headquarters or their home on the customs territory; b. performing their own development or who run by third parties. etc. which offer guarantees of a regulatory process.

When several people perform enhancements on the same goods, the authorization may also be granted to communities of people.
The permission is granted on request by the Directorate-General of customs or customs offices authorized by the latter no later than 30 days after receipt of all of the supporting documents.
Customs branch submits for review an application for a permit to organizations and concerned federal services if necessary to judge if the conditions referred to in art. 12, al. 3, LD or art. 41, al. 2 of this order are met.

New content according to ch. I-6 of the O of 6 June 2014 on setting time of order in the field of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 166 content of the authorisation (art. 59, al. 2, LD) the authorization of the General Directorate of Customs should contain especially: a. the process to apply for active development; (b) the name and address of the authorisation holder; (c) the competent supervisory agency; d. designation, the tariff classification and, if applicable, the amount of goods that will be introduced into the customs territory to be perfected; e. description of development; (f) the extent of the reduction of customs duties or the reference to the exemption; (g) the requirements for the collection of fees for waste and by-products resulting from the development; h. loads, including deadlines for the export of the compensating products and the clearance of active development, material requirements plan of control and procedure as well as the formal requirements of procedure.

Art. 167 taxation of goods for active development (art. 59, para. 3, LD) taxation takes place based on the suspension system.
The refund procedure is applied when the applicant actually demand or possibly due royalty payments seems compromised.

Art. 168 clearance of active development plan (art. 59, para. 4, LD) active development plan is deemed discharged and the reduction or exemption of customs duties is granted permanently if the holder of the authorisation has observed the charges set out in the authorization.
The holder of the authorization must: a. attend the office designated in the authorization, within the prescribed period, demand reduction or exemption final tariffs; b. prove to that office, in the prescribed form, goods brought into the customs territory or the native goods used in the traffic based on the equivalence have been re-exported as compensating the deadline; products etc. prove the amount of sophisticated goods and waste or by-products in him presenting recipes, production reports, or similar documents.

The FDF may provide facilities of procedure.

Art. 169 waste and by-products (art. 59, para. 4, LD) waste and by-products resulting from the process of development that remain in the customs territory must be declared, during the clearance of the IP regime, to the office with a view to the release for free circulation.
The collection of tariffs for waste and by-products is governed by the tariff classification of the goods introduced into the customs territory to be advanced. AFD may grant a reduction or exemption from customs duties.

Art. 170 special regime for agricultural products and agricultural commodities (art. 59 LD) the provisions of the art. 165 to 168 do not apply to agricultural products and agricultural commodities referred to in art. 43, al. 2. the active development of these goods is deemed authorized.
The DFF regulates the procedure of refund.

Section 5 outward processing article plan 171 authorization for outward processing traffic (art. 60, para. 2, LD) an authorization for outward processing traffic is granted to persons: a. who have their headquarters or their home on the customs territory; ETB. offering guarantees of a regulatory process.


The permission is granted on request by the Directorate-General of customs or customs offices authorized by the latter no later than 30 days after receipt of all of the supporting documents.

New content according to ch. I-6 of the O of 6 June 2014 on setting time of order in the field of AFD, in effect since Sept. 1. 2014 (2014 2051 RO).

Art. 172 content of the authorisation (art. 60, al. 2, LD) the authorization of the General Directorate of Customs should contain especially: a. process to apply to outward processing; (b) the name and address of the authorisation holder; (c) the competent supervisory agency; d. designation, the tariff classification and, if applicable, the amount of goods that will be exported to be perfected; e. description of development; f. the magnitude of the reduction of tariffs or the mention of the exemption; (g) the requirements for the collection of fees for the compensating products introduced into the customs territory; h. the charges, including the periods for the introduction of the compensating products in the customs territory and for the clearance of the the outward processing procedure, the requirements of material control and procedure as well as the formal requirements of procedure.

Art. 173 clearance of the outward processing procedure (art. 60, para. 4, LD) the outward processing procedure is deemed discharged and the reduction or exemption of customs duties is granted permanently if the holder of the authorisation has observed the charges set out in the authorization.
The holder of the authorization must: a. attend the office designated in the authorization, within the prescribed period, demand reduction or exemption final tariffs; b. prove to that office, in the prescribed form, that goods exported for outward processing or foreign goods used in the traffic based on the equivalence have been re-introduced on the customs territory as compensating the deadline; products etc. prove the amount of sophisticated goods and waste or by-products in him presenting recipes, production reports, or similar documents.

The FDF may provide facilities of procedure.

Section 6 plan of export art. 173asiege or domicile of the buyer in case of storage in an open customs warehouse or a free deposit under Customs (art. 53, para. 3, 61, al. 1, 62, para. 2, and 65, al. 2, LD) goods may be placed under the export procedure and then stored in an open customs warehouse or a frank bonded deposit if the purchaser has his seat or his domicile outside the customs territory.

Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 174 second of the export procedure (art. 61, para. 4, LD) if the export procedure has not been discharged, the person subject to the obligation to declare should immediately restore the decision of tax to the Customs Office who made the taxation of the exported goods.

Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Chapter 5 francs deposits under customs art. 175 measures in construction (art. 62, para. 1, let. b, LD) Frank deposits under customs control must be separated from the rest of the territory by construction activities so that no goods can be removed from customs supervision.
AFD fixed the kind of construction activities in the authorization governing operation of the franc deposit bond.

Art. 176 Storer acting as storage company (art. 63, para. 2, LD) if the Storer stores goods for its own account, it is deemed be also depositer.

Art. 177 operating a franc deposit under customs licence (art. 64, para. 2, LD) compliant operating condition is not met including if the applicant has committed a serious offence or offences repeated federal law, insofar as its execution is up to AFD.

Art. 178Retrait of the authorization (art. 64, para. 1, LD) the AFD withdraws the authorization if the Storer: a. no longer meets the conditions provided for in art. 64, al. 2, LD; b. does not observe the conditions and charges set out in the authorization; OUC. commits repeated offences in federal law, insofar as its execution is up to AFD.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 178adeclaration in customs for sensitive goods (art. 65, para. 1, LD) the person subject to the obligation to report must declare sensitive goods electronically during their storage in the franc deposit bond. If the merchandise was placed under the export procedure prior to storage, an additional statement for storage is not necessary.
The customs declaration shall contain the indications referred to in art. 184, al. 1, let. a through f, and the name and address of the storage company.

Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 179delais of export (art. 65, para. 2, LD) export delays are governed by art. 157. new content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 180 admitted processing (art. 65, para. 3, LD) are admitted the processing intended to ensure the conservation of the goods during its storage, but also review, analysis, repacking, splitting, sorting, removal of the outer packaging and sampling.
In motivated cases, the Directorate-General of Customs may authorize for processing and repairs more advanced in the sense of art. 40, let. b and d.
For goods that are not intended to be put into free circulation, the granting or refusal of authorization is governed by the provisions of the processing traffic.

Art. 181 no accepted processing (art. 65, para. 3, LD) are not allowed the processing: a. that create a risk of deception; forgotten the source. which can lead to a reduction in charges or a circumvention of the legislative acts of the Federal Government other than customs.

The AFD may prohibit the manufacture and repair of goods if these operations are likely to jeopardize the smooth running of the placement under customs in Switzerland or abroad.

Art. 182 obligations of the Storer (art. 66, para. 1, LD) the Storer must keep a list of tenants and sub-tenants of premises located in Frank filed under Customs and of warehousekeepers.
It must also maintain an inventory of sensitive goods. Sensitive goods are listed in Appendix 2.

Art. 183 list of tenants, the subtenants and warehousekeepers (art. 66, paras. 1 and 2, LD) list must contain the following information: a. the names, addresses and areas of activity of all tenants and sub-tenants of premises located in Frank filed under Customs and all warehousekeepers; b. a home of notification in Switzerland, if the seat or the homes of these people lies abroad; c. the name and address of the person who keeps the inventory.

It must be kept in electronic form.
On request, the Storer shall immediately submit the list electronically to AFD. AFD means the minimum standard for the file format.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 184 regulatory inventory of sensitive goods (art. 66, para. 1, LD) the inventory must contain the following indications:

a. the kind of the previous customs document, with the date of acceptance, the number and the issuing Customs Office; b. date warehousing; c. the name and address of the owner of goods warehoused; (d) the country of origin, or for goods intended for export, the country of destination; (e) the designation of the goods; f. the information necessary for the execution of the laws of the Federal Government other than customs; g. units of measure and specific weight and the identification characteristics adapted to the kind of stored goods, including the number of pieces, dimensions, the carats and manufacturing numbers; h. the value of the goods stored; i. the kind of the Customs document following the Customs Office with the date of acceptance, issuer and number; j. marks, numbers and the number of packages; k. gross weight and the net weight; on request, AFD can provide the storage company of the obligation to enter the gross weight or net mass; l. proof of previous origin Mr if necessary, community status within the meaning of the Convention of 20 May 1987 on a common transit procedure T2; n. treatments to which goods are subject; o. the place of storage; p. date of the exit of the warehouse; q. the name and address of the initial storage company, when he took over for storage a commodity of an another storage company within a straight deposit bond.

It must be kept in electronic form.
The stock of the sensitive goods in the franc deposit bond should come out at any time of the inventory. At the request of the AFD, the Storer must immediately present the inventory.
On request, the storage company must submit the inventory to AFD. AFD refers to the form of presentation and the minimum standard for the file format.
If the Storer doesn't have inventory, he holds a non-regulatory way, or is not able to present it immediately, locals are placed under seals, and any new movement of storage or release of the warehouse is prohibited until a regulatory way inventory is available.
The al. 1 to 4 apply also to the warehousekeepers if their responsibility for maintaining an inventory.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
RS 0.631.242.04 introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 185Inventaire by storage company (art. 66, para. 1, LD) inventory of sensitive goods must be kept for each storage company. If a same storage company goods are stored in several locations, it is possible to take an inventory by local.

New content according to chapter I of O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Title 3 Perception in duty Chapter 1 debt customs art. 186 interest (art. 74, al. 1, LD) liability to the interest begins: a. in the case of payment by the centralised procedure of count of AFD (PCD): at the expiry of the period of payment eventually granted; b. to set conditionally customs debts owed to permanently: upon acceptance of the first Customs declaration; c. during the subsequent perception of a refund of customs duties obtained unduly : on the date of repayment; (d) in any other case: when determining the meaning of art. 69 LD.

Liability to the interest also exists during a procedure of appeal and in the case of payment by instalments.

Art. 187 exceptions to the moratorium interest liability (art. 74, para. 2, LD) the FDF determines the amount up to which no interest is perceived.
On request, the AFD may waive the perception of the moratorium interest when payment would lead, in light of the situation of the debtor, economic difficulties and social notables.

Art. 188 refund interest (art. 74, para. 3, LD) are deemed wrongly perceived or unpaid amounts wrongly amounts which have not been collected in accordance with the customs law.
The FDF determines the amount up to which no refund interest is paid.
No refund interest is paid: a. for foreign goods in return; (b) in case of refund during the clearance of the IP regime; (c) in the case of guarantee by surety of Customs debts laid down conditionally in: 1. the regime of transit, 2. the regime of customs warehouse for goods of mass consumption, 3. the regime of temporary admission;

d. in case of refund of cash deposits, except for deposits in case of temporary taxation of office by AFD.

Chapter 2 guarantee of the customs debt Section 1 principles art. 189 law determining the art. 49 of the Ordinance of April 5, 2006 on the finances of the Confederation shall apply insofar as the provisions below no there are no exception.

RS 611.01 art. 190 cash deposit (art. 76, para. 1, LD) the deposit of cash takes place generally in Swiss francs.
AFD can accept foreign currencies as a cash deposit. It sets the conditions in this area.

Art. 191 consignment of securities (art. 76, al. 1, LD) the AFD can recognize as collateral securities below: a. the Confederation bonds; b. the obligations of banks Swiss; c. bonds in Swiss francs Fund, listed on the Swiss stock exchange, native debtors.

The consignment is carried out with the Swiss National Bank.
The applicant is required to monitor securities recorded as to maturity, their circulation to the fate or their reimbursement and to take all necessary measures to maintain the value and the collection of overdue amounts. If recorded titles should be handed over to this effect, he must file a new security.
AFD checks periodically if the recorded titles still correspond to the required security level. If the recorded titles lost value during the time of consignment, she set a deadline to provide new security. If no new security is provided, the titles are made.

Art. 192 security for accounts (art. 76 LD) PCD PCD account holders must provide a fixed security corresponding to 50% of the average of tariffs for two weeks.

Art. 193 safety for conditional Customs claims (art. 76 LD) the provision of a security is required in the following plans: a. the transit system; b. customs warehousing procedure for mass consumption goods; c. temporary admission procedure.

Art. 194 amount of security (art. 76, para. 4, LD) the amount of security: a. 100% of customs duties in the case of mass consumption goods warehouses; a. 10% maximum for an AEO customs rights; b. 25% of tariffs at least in other cases.

International transit, the amount of the security is governed by the international treaties.

Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 195 waiver to safety (art. 76, para. 4, LD) the provision of a security is not necessary in the regime of temporary admission according to art. 34, al. 2, nor in the suspension system for the inward and outward processing regimes.
AFD decides if, in other cases, it may be given to the provision of a security.

New content according to chapter I of the O of April 22, 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 196 due to customs debt (art. 76 LD) if the customs debt guaranteed by deposit of securities becomes due, the AFD may give the debtor time to pay him precisely the amount of the claim.
If the debtor of the customs debt pay within this period, the recorded titles are returned to him.
If the payment is not performed or is not made within the time limit, the securities are made.

Section 2 security Customs art. 197 general bond and individual security (art. 77, para. 1, LD) can be recognized as General or individual security: a. a bank under supervision of the federal financial market supervisory authority headquartered in Switzerland; forgotten the source. an insurance company under supervision of the Confederation having its seat in Switzerland.

AFD can recognize as individual security a legal person having its seat in Switzerland or, exceptionally, a natural person domiciled in Switzerland that there is evidence that it is able to meet a single customs claim.
It may require security to be provided by several people.

The name of the administrative unit has been adapted in application of art. 16 al. 3 o from 17 nov. 2004 on official publications (RS 170.512.1).

Art. 198 setting the amount of bail (art. 77, para. 2, LD) the AFD sets the maximum amount of liability (the amount of the bond).

Art. 199 subscription of the bond (art. 77, para. 2, LD)

The bond is validly subscribed when the guarantor has signed the official bond form.
For legal persons, jurisdiction to subscribe the guarantee is governed by the right of signature.

Art. 200 scope of bail (art. 77 LD) bail responds: a. rights of customs and interests; (b) fees and interest received under the legislation other than customs Confederation c. fines; d. the fees, the costs of proceedings and other expenses.

Art. Monitoring of security (art. 77 LD) 201 the AFD monitors the financial situation of the guarantor.
She takes the necessary measures when there is evidence that the surety is not able to meet the financial commitments.
It may require the recovery of the amount of the bond of the debtor of the customs debt: a. If the latter does not cover all of the claims referred to in art. 200; forgotten the source. If the amount of the security remaining appears insufficient.

In lieu of an increase in the amount of the bond, the debtor of the customs debt can provide other accepted security.
The PCD account can be blocked until the recovery of the amount of the bond or to the provision of security.

Art. 202 receipt (art. 78, para. 1, LD) the receipt shows the amount paid and the customs debt to which the payment relates.

Art. 203 bankruptcy of the debtor or the guarantor (art. 78 LD) the AFD listing claims customs administration of bankruptcy if bankruptcy is pronounced: a. against the debtor of the customs debt; forgotten the source. against the deposit and if Customs debts exist against this person.

If the AFD without the announcement prescribed in para. 1, let. a, it requires the deposit payment of the customs debt. It establishes for the deposit a receipt which is debt in bankruptcy proceedings.
The bond does not end with the bankruptcy of the debtor of the customs debt.

Art. 204 death of the debtor or the guarantor (art. 78 LD) if the debtor of the customs debt dies, the AFD requires the deposit payment of the debt within the meaning of art. 200, let. a, b and d, and announces the claim when the inventory of legacy is developed.
The death of the surety obligations pass to heirs. AFD announced the debt within the meaning of art. 200, let. a, b and d, when the inventory of legacy is developed.

Art. 205 the general bond termination (art. 79, para. 2, LD) when a general bond is terminated, AFD shall inform the debtor of the customs debt and requires him to provide a new security within a specified time.

Art. 206 end of the individual security (art. 79, para. 1, LD) an individual security ends by: a. full payment of the debt; (b) execution and full coverage of the debt; (c) the realization of the customs guarantee and full coverage of the debt d. delivery of debt; e. the prescription of the claim.

Art. 207 cancellation of a bond (art. 79, al. 3, LD) the AFD cancels a general suretyship or an individual security including: a. If the bond loses the capacity to commit; (b) if the guarantor transfers headquartered or domiciled abroad; c. If the deposit is not able to meet the financial obligations or if bankruptcy has been made against him. Oud. If the heirs of the surety are not able to meet the financial obligations.

It requires the debtor to provide a new security within a specified time.
If no security is provided within the deadline, the AFD makes a decision to requisition of collateral against the debtor of the customs debt or committed debt collection.

Section 3 Decision to requisition of security art. 208 customs receivables not yet due or endangered (art. 76, para. 2 and 3, and 81 LD) are assimilated to a customs debt not yet due: a. decisions on customs debt which not yet entered into force; (b) the customs debt and other claims whose amount is not yet known in its entirety.

The payment of the claim seems also threatened if there is no customs guarantee or if this is not enough.

Art. 209 content (art. 81 LD) requisition of collateral decision must contain: a. the indication that the Swiss Confederation, represented by the AFD, is the creditor; b. the name and address of the debtor of the customs debt; c. debt for which security is required and, if so, why the receivership is pronounced as well as the amount of this claim; d. the legal of the requisition of collateral basis; (e) an indication of the shape of the to provide security and its amount; (f) the exact designation of objects placed in receivership and the place where they are (place of the receiver); g. the deadline to provide safety; h. the competent office for the receipt of security; i. the indication that the conditions of liability of AFD to the payment of damages are governed by the provisions of the law of 14 March 1958 on the responsibility; j. an indication of the remedies.

RS 170.32 art. 210 procedure (art. 81 LD) requisition of collateral decision applies: a. the debtor of the customs debt; (b) at the office of the prosecution with the jurisdiction to enforce the order of receiver instead of the receiver.

The requisition of security decision is executable immediately.
AFD is a requisition of pursuit to the office of the prosecution of the place of the receiver within ten days of notification of the minutes of seizure.
The relevant provisions of the LP are applicable.
In special cases, it may be dispensed with the receiver of goods. The al. 1, let. b, 3 and 4 as well as art. 209, let. f and i, are not applicable in these cases.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).
RS 281.1 art. 211 repeal of the decision of requisition of collateral and closure of the proceedings (art. 81 LD) the AFD repeals the decision of requisition of collateral and lift any receiver when the required security was provided. It shall inform the competent prosecution office of the place of the receiver.
If an appeal against a decision of requisition of collateral is accepted, the receiver and the pursuit become moot.

Section 4 right of customs pledge art. 212 purpose (art. 82 LD) customs guarantee serves to guarantee the recovery of the claims referred to in art. 200. it is also means of preservation of evidence in criminal proceedings or administrative criminal proceedings.

Art. 213 customs receivables not yet due (art. 76, para. 2, and 82 LD) are assimilated to a customs debt not yet due: a. decisions on customs debt which not yet entered into force; (b) the customs debt and other claims whose amount is not yet known in its entirety.

Art. 214 object of the receiver (art. 83 LD) the receiver can also relate to goods or things: a. on which third parties have rights of ownership or pledge; forgotten the source. which are implemented as a token prosecution, sequestered or integrated into a mass of bankruptcy law.

If third parties are known, the AFD informs them of the receiver.

Art. 215 receivership decision (art. 83 LD) the AFD shall prepare a report of the receivership of a customs pledge and makes a decision on the matter. An appeal against this receiver has no suspensive effect.

Art. 216 addressee of the decision (art. 83, para. 2, LD) the addressee of the decision of the receiver is the person for whom, in possession or custody, the goods or thing to sequester.

Art. 217 research of the person entitled to the goods found and sequestered (art. 83, al. 3, LD) the owner of a commodity found and held is deemed eligible.
AFD performs the necessary steps to find the right.
If the beneficiary cannot be determined, an official notice is published. This notice contains an invitation to the party entitled to assert its legal rights within a specified period.
The burden constituted by the search of the right must be reasonable in proportion to the value of the goods. We can give up looking for the right if the value of the goods does not exceed 1,000 francs.
If we give up the search, or if it does not, the merchandise is carried out.

Art. 218 legal status of the person entitled to the goods found and sequestered (art. 83, para. 3, LD) the person entitled to found and sequestered goods must prove her right.
Considering AFD that this evidence is not provided, it sets the trustee a reasonable period of time to assert his right by an action before the competent civil court.
If there are several right holders and the result is a dispute as to the person to which the goods must be returned, the AFD can free itself by consignment of the goods to justice.
The owner recognized by the AFD assumes full responsibility in respect of a person best entitled as appropriate. AFD does it the goods if he subscribed a commitment in this regard.

The right to found and sequestered goods may appeal against the decision of receivership within 30 days from the culmination of research or of the publication of the official notice.
He must pay the amount of the duties due on the merchandise and pay for the receiver, of research, of the publication of the official notice and conservation.

Art. 219 effects of restitution (art. 84 LD) return puts an end to the receiver of the customs guarantee. This pledge is delivered to the addressee of the decision of the receiver. In case of dispute, the procedure takes place in accordance with art. 218, al. 3. If an appeal against the receiver is, done AFD goes to the restitution of the goods or thing appeal authority.

Chapter 3 delivery of customs duties in the event of destruction of goods (art. 86 LD) art. 220. the evidence of the total or partial destruction can be provided by an established Certification: a. by a body of AFD; (b) by a federal, cantonal or municipal authority; OUC. by a person or organization responsible for tasks of public law.

Chapter 4 implementation of the customs guarantee and sale securities...

Art. Immediate 221realisation (art. 87, para. 2, LD) an immediate achievement is possible even if the customs debt is not yet enforceable.
Before an immediate realisation, the AFD provides three independent offers. If these are not filed in writing, the indications are related will be placed on the record.
The AFD may waive a tender when the value of the customs guarantee does not exceed 1,000 francs.
The goods or thing is delivered to the highest bidder against immediate payment of the entire purchase price.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. OTC 221aVente (art. 87, para. 4, LD) the AFD can sell OTC customs guarantee rather than put it up for auction: a. with the consent of the owner; (b) without the consent of the owner when the customs guarantee is not sold at the end of the auction; c. for goods or things whose value does not exceed 1,000 francs and whose property is not also set.

The owner's consent is irrevocable. It must be given in writing and cannot be matched conditions and loads.
Before proceeding with a sale by mutual agreement, the AFD provides three independent offers. If these are not filed in writing, the indications are related will be placed on the record.
The goods or thing is delivered to the highest bidder against immediate payment of the entire purchase price.
AFD shall prepare a report of the sale by mutual agreement.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 221bUtilisation of the proceeds of realization (art. 82, para. 2, and LD 87) the proceeds of the realization of the customs guarantee or from the sale of securities is used in priority to covering the costs of conservation and achievement of the customs guarantee or sale of the securities. The balance is used to the extinction of the customs debt.
AFD sets a suitable deadline to the debtor that it designates the debts that need to be addressed. The settlement will take place in the order indicated by the debtor, and in the absence of a statement of the debtor in this regard, in the order laid down in art. 200. a possible surplus at the end of the achievement: a. is made available to the person entitled; forgotten the source. is donated to the Fund of the Confederation where the beneficial owner is not known.

The AFD sets a count written use of the proceeds of realization.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 221cRenonciation to the realization of a customs pledge (art. 87 LD) the AFD may waive achieve a customs guarantee and deliver the goods or thing to organizations or charitable organisations recognised public utility or paupers, where: a. their value does not exceed 1,000 francs. and Frenchie. their owner is not known.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 221dMise auction and sale of securities (art. 87, para. 3 and 5, LD) the DFF regulates the procedure of customs fees and sale of securities auction.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Title 4 AFD art. 221eArrondissements, regions border guards as well as functions and ranks of the border guard (art. 91, para. 2, LD) Swiss territory is divided into boroughs customs and border regions.
The FDF delimits the customs districts and border areas.
It regulates the functions and ranks of the border guard.

Formerly art. 221 a. introduced by section 3 of the annex to the O on Feb 17. 2010 on the Organization of the FDF, in effect since March 1, 2010 (RO 2010 635).

Art. 222 search of vehicles and containers (art. 100, para. 1, let. a to c, LD) to accomplish the tasks assigned to him, AFD staff can search vehicles and containers in the checks it runs.

Art. 223 safety (art. 101, al. 2, let. a, LD) the AFD put safe objects discovered during its controls if they: a. represent a danger to the safety or public order; (b) are probably illegal origin; OUC. have been used or are probably used to commit unlawful acts.

Art. 223aPrise in charge of competent evidence by Lithuania (art. 104, al. 3, LD) when the competent authority refuses to support objects, values or the other evidence: a. the customs guarantee rights (art. 82 to 84 LD) is applied in the cases referred to in art. 104, al. 1: LD; b. they are destroyed in the cases referred to in art. 104, al. 2, LD.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 224 interrogation (art. 101, al. 1, LD) the apprehended person must, on request: a. identify himself; b. present identity documents in its possession; c. present the items it carries.

The apprehended person can be brought to a Customs office or to another appropriate agency: a. If his identity cannot be established with certainty on the spot; forgotten the source. If there are doubts about the accuracy of the indications provided, the authenticity of its documents of identity or the legality of the possession of vehicles or other things.

Art. 225 body search and physical examination (art. 102 LD) body search is the search of things, of evidence or clues on the entire surface of the body and the bodily openings outside the intimate area; is deemed to be intimate area the vaginal and anal area.
The physical examination is a further review, including a review of the intimate area or a radiographic examination.
Body searches and physical examinations must take place in camera. Exceptions are made if there is danger in delay.
Body search and the physical examination must take place with as much consideration as possible.

Art. 226 control and establishing the identity (art. 100, al. 1, let a, ch. 1, and 103, al. 2, LD) the AFD to check the identity of a person on the basis of the characteristics described or recorded in identity documents such as passports and identity cards or other recognized documents.
It can determine the identity of the person relying on the physiognomy, the color of the eyes, the size, the color of the hair, the footprint of the two fingers and other personal characteristics: a. If a person cannot prove his identity in accordance with para. 1; forgotten the source. If AFD tasks require.

Two fingers prints mentioned in para. 2 can be stored in the automatic identification system (AFIS) fingerprinting of the federal Office of police. They are erased once the identity has been established, but no later than two years after data entry.
It can record or complete data on a person's identity by collecting biometric data: a. in the case referred to in art. 103, al. 1, let. a and b, LD, using the fingerprint data; the processing of the data is governed by the order of 6 December 2013 on the treatment of biometric identifying data; (b) in the cases referred to in art. 103, al. 1, let. a, LD, by means of: 1. of a DNA profile: the treatment of the data is governed by the law of 20 June 2003 on patterns of DNA, 2 images of the face: the treatment of the data is governed by the order of 4 April 2007 on the AFD data processing.

It must delete the data as soon as the data has been saved in the databases referred to in para. 3 If the AFD is collecting biometric data referred to in para. 3 unless the investigating authority, it is required to submit requests for deletion of these data if this is necessary in the sense of other than determining customs legislation.

Introduced by section 3 of the annex to the O Dec. 6. 2013 on the treatment of biometric identifying data, in effect since Sept. 1. 2014 (2014 163 RO).
RS 361.3 new content according to point 3 of the annex to the O Dec. 6. 2013 on the treatment of biometric identifying data, in effect since Sept. 1. 2014 (2014 163 RO).
SR 363

New content according to art. 14 o of 4 April 2007 on the data processing AFD, in force since May 1, 2007 (RO 2007 1715).
RS 631.061 new content according to point 3 of the annex to the O Dec. 6. 2013 on the treatment of biometric identifying data, in effect since Sept. 1. 2014 (2014 163 RO).

Art. 227 weapons and other means of self-defense or constraint (art. 106, para. 2, let. a, LD) in case of use of the weapon within the meaning of art. 106 LD or in case of police coercion, can be used as weapons: a. batons and the sticks of defence; b. the irritating substances c. firearms; d. Disabling devices with no lethal effect.

Can be used as a means of self-defense or constraint: a. handcuffs and other links; (b) devices for the interception of vehicles and persons; c. irritants acoustic and optical d. water cannons; e. service dogs.

The DFF regulates the use of other comparable means of self-defense or constraint.

Introduced by section 2 of the annex to the O from 12 nov. 2008 on the use of constraint, in force since Jan. 1. 2009 (RO 2008 5475).

Art. 228 staff of AFD other than that of the border guard (art. 106, al. 2, let a and b, LD) staff following another AFD that the border guard may make use of weapons and other means of self-defense or constraint: a. the Customs District principals anti-fraud section staff; b. personnel engaged in tourist traffic; c. personnel of the mobile teams assigned to the controls on the customs territory or at home.

New content according to chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).

Art. 229 principles governing the use of weapons and other means of self-defense or constraint (art. 106, para. 2, let. b, LD) the use of weapons and other means of self-defense or constraint is governed by the following principles: a. use must be announced beforehand, provided that the purpose and the circumstances allow; b. usage must be necessary to achieve the intended purpose and must not be disproportionate to the latter.

Cruel, humiliating or degrading treatment are prohibited.

Art. 230. first aid (art. 106, para. 2, let. b, LD) if people are injured when the use of direct coercion, must immediately assist them and provide them with medical assistance, as far as this is necessary and that the circumstances do not exclude it.

Art. 231 conditions governing the use of constraint (art. 106, para. 2, let. b, LD) the border police and the staff referred to in art. 228 are permitted to make use of the constraint to accomplish their tasks and to maintain or establish a State in accordance with the law, including: a. for control persons; b. for safekeeping of goods or objects; c. to prevent the illegal crossing of the border; d. to prevent the escape of persons; e. to run transport of people; f. to defend themselves from danger especially when the person concerned resists with violence or utters against those present threats whose immediate execution is to be feared; g. to maintain order and public safety; h. to protect authorities, buildings and facilities at Confederation; i. when it is feared that the person only commits suicide or gets hurt.

Art. 232 conditions governing the use of the firearm (art. 106, para. 1, let. c, et al 2, let. b, LD) of the border guard personnel can make use of the weapon to fire within the meaning of art. 106, al. 1, let. c, LD: a. when individuals who have committed a serious offence or strongly suspected of having committed such an offence attempt to avoid the leak to an arrest or a detention already carried out; (b) when given information or personal findings, it may or must admit that people represent an immediate threat to life and bodily integrity of others and try to avoid the leak to an arrest; (c) to prevent a serious offence constituting an immediate threat against facilities serving the community or constituting a special danger for the community.

A warning shot could occur without warning (art. 229, para. 1, let. a) if circumstances cancel the effect of the latter.
Any use of the firearm must be reported to the competent authority.

Art. 233 skills required for the establishment of professional customs declarations (art. 109, para. 1, LD) has skills required anyone who: a. has 18 years of age; (b) is not prohibited; c. has the knowledge. ETD. offers the guarantee of a correct professional representation in customs procedure (art. 26 LD).

In exceptional cases, AFD may authorize a minor to establish customs declarations.

Art. 234 international administrative assistance (art. 115, para. 2, LD) If a person dealt with a request for administrative assistance by a foreign authority refuses to cooperate, the AFD makes a decision on the obligation to cooperate and produce data and documents within the meaning of art. 115, al. 4, LD.

Art. 235 superior vocational training (art. 130 LD and art. 37, para. 3, FPL) regarding higher vocational training of the staff of the AFD, the General Directorate of Customs is known world organisation of work within the meaning of art. 28, al. 2, of the Act of December 13, 2002 on vocational training.
It is responsible for the enactment of the relevant provisions, and it sets including admission requirements, the required level, qualification procedures, certificates issued and qualifications awarded regarding federal professional examinations and senior federal professional examinations for personnel of the AFD.

RS 412.10 art. 236 ban on photographing and filming (art. 127, para. 2, and LD 130) it is forbidden to photograph or film without authorization the staff of AFD for the exercise of its activities. Failure to comply with this prohibition constitutes a failure to comply with the requirements of order within the meaning of art. 127, al. 2, LD.

Title 5 provisions criminal art. 237 customs offences in a Swiss customs office located abroad (art. 117 LD) customs offences in a sis Swiss customs office abroad are considered having been committed in the Swiss town nearest.

Art. 238 decision to delivery (art. 117 LD) liability if tariffs and fees under other federal statutes that Customs (art. 90 LD) have not already been set when placing under Customs to the fact of an offence, a decision to liability for delivery is in accordance with the art. 12, al. 1 and 2, and 63 of the Federal law on administrative penal law (DPA) on March 22, 1974.
As a general rule, the decision to subject to the provision is notified to the accused at the same time as the final minutes.

RS 313.0 art. 239 observation decision (art. 117 LD) if the accused has not been declared subject to the provision within the meaning of art. 12, al. 1 and 2, DPA, or if, in the case of traffic prohibited or failure to comply with order requirements, it does not admit the tariff classification, the quantity or the value mentioned in the final minutes, he may request a decision by finding within the period provided for in art. 61, al. 3, CCA.
If subject to the joint delivery of the accused in accordance with art. 12, al. 3, CCA between online account, a decision of recognition is established automatically.

RS 313.0 art. 240 discovery traffic prohibited after the placing under a customs procedure (art. 120, para. 5, LD) if prohibited traffic is found after the placement of the goods under a customs procedure and if this last is suppressed or destroyed on the orders of the authority, the customs fees already paid are refunded.

Art. 240aInobservation order prescriptions (art. 127, para. 1, let. a, LD) provided that the constituent fact of a customs offence not be done, is punished in the sense of art. 127, al. 1, let. a, LD anyone:

a. does not declare or incorrectly declare goods duty-free to the entry or the exit from the customs territory or carries them through the customs by Customs routes, customs docks or customs airfields planned border; b. to declare goods subject to tariffs under a false tariff number, when the correct number leads to an equal or lower customs duty; c. use in cross-border air traffic an aerodrome for which AFD not issued authorization; d. cross the customs border with a vehicle without a road customs designated as authorized for this race by the AFD; (e) contravenes the provisions of arts. 5 to 12 of the order of 12 October 2011 on foreign trade statistics; f. does not observe the deadlines set by the AFD; g. fails to mention the obligation to present a new customs declaration within the meaning of art. 61; h does not respect the provisions on conservation of data and documents to the senses of the art. 94 to 98; i. proceeds to processing not admitted goods in open customs warehouses or in francs (art. 161 and 181) bond deposits; j. observes the conditions and charges set out in authorizations, agreements or commitments of employment under this order.

Introduced by chapter I of the O of June 27, 2012, in effect since August 1, 2012 (RO 2012 3837).
RS 632.14 title 6 provisions final art. 241 amendment of annexes and appendices of international treaties (art. 48, para. 1, LOGA) the FDF is empowered to approve the amendments of the annexes and appendices to the following international treaties: 1 International Convention of 21 October 1982 on the harmonization of controls of goods across the border; 2. International Convention of May 18, 1973, for the simplification and harmonization of customs; 3 plans. On 26 June 1990 Convention on admission temporary; 4. Convention on 6 December 1961 on the A.T.A. carnet for the temporary admission of goods customs; 5. Customs Convention on containers 1972; 6 on 2 December 1972. On June 4, 1954 Customs Convention relating to temporary importation of road vehicles private; 7. Customs Convention of 18 May 1956 on the temporary importation for private use of the boat marina and aircraft; 8. Customs Convention of 14 November 1975 relating to the international transport of goods under cover of TIR carnets; 9. Convention customs on May 18, 1956 on the temporary importation of road vehicles commercial; 10. Memorandum of amendment of June 26, 1999 at the International Convention of May 18, 1973, for the simplification and harmonization of customs procedures.

Federal Act of 21 March 1997 on the Organization of Government and administration (RS 172.010).
RS 0.631.122 RS 0.631.20 RS 0.631.24 RS 0.631.244.57 RS RS RS RS RS RS 0.631.21 art 0.631.252.52 0.631.252.512 0.631.251.7 0.631.251.4 0.631.250.112 242 approval of arrangements for offices in juxtaposed national controls (art. 48, para. 1, LOGA) the FDF is empowered to approve arrangements for national controls juxtaposed offices based on the following international treaties: 1 the 1 June 1961 Convention between the Swiss Confederation and the Federal Republic of Germany relating to the establishment of offices to juxtaposed national controls and controls in vehicles along the way; 2. September 2, 1963 Convention between the Swiss Confederation and the Republic of Austria on the establishment of offices in juxtaposed national controls and controls in vehicles along the way; 3. On September 28, 1960 agreement between the Switzerland and France relative to offices juxtaposed national controls and the controls along the way; 4. March 11, 1961 Convention between the Swiss Confederation and the Republic of Italy relating to the offices juxtaposed national controls and control along the way.

RS RS RS RS RS 0.631.252.945.460 art 0.631.252.934.95 0.631.252.916.320 0.631.252.913.690 172.010 242aDispositions of execution (art. 130 LD) the FDF is empowered to enact the implementing provisions of this order.

Introduced by chapter I of the O of April 22, 2009, in force since June 1, 2009 (RO 2009 1661).

Art. 243 subsequent perceptions of the federal Office of agriculture (art. 130 LD) when agricultural products for which the tariff quota rates are fixed have been imported illegally at the rate of the tariff quota or at a reduced rate, the federal Office of agriculture may charge the difference of rights on behalf of the AFD. It informs the AFD on this subject.

Art. 244 repeal and amendment of the law in force the repeal of the existing law is set in annex 3.
The amendment of the law in force is set in Schedule 4.

Art. 245 transitional provisions relating to the outward processing of agricultural products and agricultural commodities (art. 132, para. 7, LD) are deemed products and agricultural products agricultural base in the sense of art. 132, al. 7, LD commodities lending itself to consumption and transformation and from the culture of plants and the care of animals, within the meaning of art. 3, al. 1, let. a, of the law of 29 April 1998 on agriculture, which are produced in the customs territory.
Customs branch submits for review an application for a permit to organizations and concerned federal services if necessary to judge if the conditions referred to in art. 132, al. 7, LD or art. 46, al. 2 of this order are met.

RS 910.1 art. Transitional 246Disposition of June 27, 2012 for the Swiss Post and dealers change remittances to post letters and parcels sent by Swiss Post as part of the universal service (articles 3 and 4 of the Act of 30 April 1997 on the post) or by private under their concession operators can be declared according to the law in force until June 30, 2013.

[RO 1997 2452, 2000 2355 annex ch. 23, 2003 4297, 2006 2197 annex ch. 85, 2007 5645. [RO 2012 4993 annex I c.]. See now the LF Dec. 17. 2010 (RS 783.0).
RS 783.0 art. Transitional 246aDispositions of the change of November 18, 2015 for granting the status of AEO applications filed before the entry into force of the amendment of November 18, 2015 are governed by the new law.
Plans of temporary admission who are not reconciled with the entry into force of the Amendment 18 November 2015 are governed by the old law.
The Storer must maintain an inventory (art. 182, para. 2) following sensitive goods which are stored in a repository Frank bond at the time of the entry into force of the amendment of November 18, 2015, at the latest one year after the entry into force of the amendment: a. the passenger cars and motorcycles of 8703 and 8711 tariff numbers; b. furniture 9401 and 9403 tariff numbers.

It must respect the following requirements no later than one year after the entry into force of the amendment of November 18, 2015: a. the requirements referred to in art. 183, al. 1, let. c, and 1, concerning the establishing and maintaining of the list of tenants, the subtenants and of warehousekeepers; (b) the requirements referred to in art. 184, al. 1, let. c, k and q, 2 on the establishing and maintaining of the inventory of sensitive goods.

Introduced by the I of O ch. 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).

Art. 247 entry into force this order comes into force at the same time that the law of March 18, 2005 on customs.

In force since May 1, 2007.

Annex 1 (art. 63, para. 1) personal effects are deemed personal effects:

1. the clothes; 2. the toiletries; 3. the jewelry; 4. the books; 5. cameras and the cameras film with a reasonable amount of image media; 6. portable projection devices for slides or films and their accessories, as well as a number of reasonable of image media; 7. video cameras and recorders video with a reasonable number of film holders; 8. the instruments of music portable; 9. portable recording or sound reproduction devices (including devices to dictate) with holders of sounds is related; 10. Radio portable; 11. portable; 12 television sets. typewriters or calculate portable; 13. laptop computers and their peripherals and accessories; 14 units. children cars; 15. wheelchair wheelchairs; 16. the twins and the guards; 17. portable medical devices and their accessories to throw; 18. mobile phones and the tele-avertisseurs ("paging"); 19. the bicycles; 20. sporting goods of all kinds such as Mountaineer or fishing equipment, the bobsleighs, sledges, equipment for ice hockey or skiing, curling stones, the model airplanes with remote control devices, diving equipment, gliders slope without motor (delta wings), surfboards, tennis or golf equipment boats and canoes pneumatic without motor, canoes and kayaks (even collectively imported by teams); 21. the camping gear of any kind such as tents, umbrellas, stoves, refrigerators, dishes, tables, chairs, bedding and the canisters of butane gas; 22. two weapons of hunting or sports or a hunting weapon and a weapon of sport, with the ammunition are related; 23. other objects of nature clearly personal.

Status January 1, 2016 Schedule 2 (art. 182, para. 2) sensitive goods are deemed sensitive goods: 1... 2. the animals and plants, their parts and products obtained from these animals and these plants, to the senses of the art. 1 of the Ordinance of September 4, 2013 on the movement of species of fauna and flora protegees.3. war material defined in art. 5 of the Act of 13 December 1996 on war material; 4. weapons, weapon accessories and ammunition defined in art. 4 of the Act Federal of 20 June 1997 on weapons; 5. the goods in the sense of the model below: - liquor 2204 to 2208 tariff numbers - manufactured tobacco 2402 and 2403 of the tariff numbers - bank notes and securities number 4907 rate-currencies in the number of tariff - 7118 pearls, diamonds, gemstones, precious metals and plated them or them lined with precious metals as well as works in these matters (ex Chapter 71 of the customs tariff) - jewelry, products of jewelry (ex Chapter 71 of the customs tariff) - cars of tourism and numbers 8703 and rate 8711 motorcycles - watch items number 9101 tariff - the clocks, the clocks and clocks in precious metals and plates or precious metals of the numbers double 9103 and 9105 of the tariff - furniture numbers 9401 and 9403 tariff - art objects, collection or antique numbers 9701 to 9706 of rate 6. the goods taxed export within the meaning of art. 65, al. 2, LD; 7. nuclear goods and radioactive waste defined in art. 3, let. h and i of the Act of 21 March 2003 on energy nuclear; 8. narcotic drugs listed in art. 1 of the Act of October 3, 1951 on Narcotics; 9. precursors and other chemicals to the senses of the art. 1 and 2 of the order of 8 November 1996 on precursors Swissmedic; 10. drugs defined in art. 4, al. 1, let. a, of the law of 15 December 2000 on therapeutic; 11 products. explosives, the means of ignition, the pyrotechnics and the powder of war to the senses of the art. 5, 6, 7 and 7 has 12 of the law of 25 March 1977 on explosives;. the goods referred to in art. 3 of the order of 25 June 1997 on the control of assets; 13. the goods for which the federal Council enacted measures of coercion in accordance with art. 184, al. 3, of the Constitution and art. 2 of the law of 22 March 2002 on embargoes; 14. cultural goods defined in art. 2, al. 1, of the Federal Act of 20 June 2003 on the transfer of cultural goods.

Update according to section II 1 of the appendix to the O of Sept. 4. 2013 on the movement of species of fauna and flora protected (RO 2013 3111) and section II of the O from 18 nov. 2015, in force since Jan. 1. 2016 (2015 4917 RO).
RS RS RS RS RS RS 812.121 732.1 632.10 514.54 514.51 453.0 [RO 1997 211, 2001 3159 AND 3160, 2005 4839, 2010 1239. RO 2011 2561 art. [86]. currently see O on May 25, 2011 on the control of Narcotics (RS 812.121.1).
SR 812.21 RS 941.41 RS 946.202.1 RS 101 RS 946.231 RS 444.1 State on 1 January 2016 Schedule 3 (art. 244, para. 1) repeal of the law in force are repealed: 1. the order of 10 July 1926 on the Customs Act; 2. the order of 3 February 1999 relating to customs by electronic transmission of data; 3. orders of the federal Council of the 29 April 1892, 15 June 1892 and March 3 1911 excluding Samnaun and Sampuoir of the Customs line; 4. the Decree of the federal Council on July 21, 1942, delegating to the federal Department of finance and customs the right to assign to certain goods of the rate differential; 5. the order of 13 January 1993 relating to the customs procedure applicable to shippers and recipients authorized; 6. the order of May 17, 1995 relating to the customs procedure applicable to customs warehouses open; 7. the order of 30 January 2002 concerning reductions in charges in the traffic of travellers; 8. the order of 19 July 1960 concerning the interim clearance of vehicles Road; 9. the order customs from December 6, 1926 for railway traffic; 10. the order customs from 1 November 1940 on traffic by water; 11. the Customs order of 7 July 1950 on navigation air; 12. the Customs order of 2 February 1972 regulating postal; 13 traffic. the Decree of the federal Council of September 28, 1962, establishing customs breaks for fresh milk from the adjacent area foreign; 14. the Decree of the federal Council on August 26, 1958, concerning the importation of gas lighting in the boundary area Swiss; 15. the Decree of the federal Council of 21 February 1968 on storage in transit, free of interest, of goods in warehouses of the Rhine ports; 16. the order of 9 May 1990 instituting simplifications in customs; 17 operations. the order of 18 May 2005 on the competence of the Directorate General of customs in the field of higher professional training for staff of AFD; 18. the Decree of the federal Council of May 31, 1966, concerning the exemption of entry fees on fuels for aircraft that are running non-professional flights from abroad.

[RS 6 517; RO 1957 1016 1960 272, 1961 1200, 1965 923, 1972 160, 1973 650, 1974 1949, 1976 2086, 1993-1054, 1995-1818, 1997 1630 2779 c.35 II, 1999 704 c. II 15, 2001 267 art. 33 ch. 3, 2002-326-328 annex 2 ch. 1] [RO 1999 1300] unpublished in the RO.
Not published in the RO.
Not published in the RO.
[RS 6 610; RO 1951 970 art. [4] [1993 393 RO] [1995 1821 RO] [2002 328 RO] [1960 961, 2002 1365 RO] [RS 6 640; RO 1972 889, 1978 1913 1999 704 ch. II. 16] [RS 6 684; RO 1951 970 art. 3, 4, 1965 1260] [RO 1950 647, 1951 970 art. 3, 1961 332, 1990 1645, 1998-1533] [RO 1972 341, 1981 621 1997 2779 ch. II. 36, 2002-1366] [RO 1962 1153] [RO 1958 615] [RO 1968 378] [RO 1990 846] [RO 2005 2205] [RO 1966-781, 1987 2367] status on 1 January 2016 annex 4 (art. 244, para. 2) amendment of the law in force the following orders are changed as follows :


Mod. can be found at the RO 2007 1469.

Status January 1, 2016 schedule 5 (art. 112 h, al. 2) match the provisions of Swiss law and Swiss law Liechtenstein law law Liechtenstein art. 662 to 670 of the code of obligations art. 1048 to 1121 Personen-und Gesellschaftsrecht art. 957 to 963 of the code of obligations art. 1045 to 1062a Personen-und Gesellschaftsrecht order of 24 April 2002 concerning the holding and conservation of art books. 5 to 15 regulation zum Personen-und Gesellschaftsrecht art. 166 and 190 to 193 LP art. 6 to 9 Konkursordnung art. 293 LP art. 1-3 Nachlassvertragsgesetz art. 96 to 98 OD art. 2A Kundmachungsgesetz in relation to art. 96 to 98 OD set by section II of the O from nov 27. 2009, in force since Jan. 1. 2010 (2009 6233 RO).
RS 220 LR 216.0 RS 221.431 LR 216.01 RS 281.1 LR LR LR 170.550 State on January 1, 2016 284.0 282.0

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