(art. 8, para. 2, let. A, LD)

Exemptions granted under international customs may be restricted or temporarily suspended or permanently suspended for goods originating in States which do not grant reciprocity.

(art. 8, para. 2, let. A, LD)

¹ Goods for the personal use of foreign heads of state and members of their families living in their household are allowed duty free.

² Duties relief for goods intended for institutional beneficiaries and persons benefiting from privileges, immunities and facilities referred to in s. 2 of the Act of 22 June 2007 on the Host State ¹ Is governed by:

A.

The order of 23 August 1989 concerning the customs privileges of diplomatic missions in Bern and consular posts in Switzerland ² ;

B.

The order of 13 November 1985 concerning the customs privileges of international organisations, states in their relations with these organisations and of the Special Missions of foreign States ³ . ⁴

(art. 8, para. 2, let. A, LD)

The following are admitted free:

A.

Coffins containing corpses and urns containing cremated corpses;

B.

Funeral ornaments;

C.

The mortuary crowns of persons participating in funeral services in the customs territory.

(art. 8, para. 2, let. A, LD)

¹ The following are admitted free:

A.

Honour prices and commemorative badges imported by or addressed to the recipient;

B.

Gifts of honour handed over to Swiss parties by persons having their registered office or domicile outside the customs territory.

² For gifts of honour, a request for duty-free entry must be made to the Customs Arrondissement Directorate prior to importation.

(art. 8, para. 2, let. A, LD)

¹ Investment goods and equipment of foreign companies transferring their business to the customs territory shall be admitted free of:

A.

Were used for six months in the foreign customs territory;

B.

If they are imported globally at the time of the transfer of activity; and

C.

Whether the undertakings concerned import them in order to continue to use them in their own right in the customs territory.

² Are subject to customs duties:

A.

Goods of a company whose transfer of activity takes place as a result of or for the purpose of the merger with a Swiss company;

B.

Goods of a business that is taken over by a Swiss business;

C.

Supplies of raw materials, semi-finished products or finished products.

(art. 8, para. 2, let. A, LD)

Reservations on international train service cars are admitted free of:

A.

Whether they arise from the free practice of a country crossed by the train;

B.

They are transported in the quantities necessary for normal refuelling and return to the whole journey; and

C.

If they are consumed in the train.

(art. 8, para. 2, let. A, LD)

¹ Reserves on board cargo vessels and ships in line traffic shall be admitted free of:

A.

Whether they are intended for use on board;

B.

If they are not brought ashore; and

C.

If the vessels remain temporarily in the customs territory.

² Reserves on board other vessels shall be admitted duty free if vessels do not berth at ports, embarkations or buoys located in the customs territory.

³ The addition of reservations which do not arise from the free practice of the customs territory is prohibited.

⁴ The following are deemed to be on board ships the fuels, lubricants and goods for use or for sale on board, including consumables. The spare parts and equipment of the vessel are not considered to be on board vessels.

(art. 8, para. 2, let. A, LD)

¹ Reserves intended for the supply of passengers or for sale on board an aircraft shall be admitted free of duty if they remain on board.

² Spare parts and equipment are admitted free of duty if they remain on board foreign aircraft.

(art. 8, para. 2, let. B, LD)

The following are admitted free:

A.

Legal means of payment and securities without value of collection;

B.

Manuscripts and documents with no collection value;

C.

Postage stamps that have the value of postage on Swiss territory and other official stamps up to their face value;

D.

The transport of foreign public transport undertakings.

(art. 8, para. 2, let. C, LD)

¹ Moving effects imported by immigrants are admitted free. ¹

² Moving effects must be imported at a date close to the date of the home transfer. Subsequent shipments must be announced at the time of the first importation. If there is an obstacle to the importation of moving effects, the deductible may be granted after the removal of this obstacle.

³ The following are deemed moving effects:

A.

The goods that the immigrants have used for their personal use, for the performance of their profession or for the operation of their enterprise for at least six months in the foreign customs territory and that they will continue to use the goods for the purposes of Their own use in the customs territory;

B. ²

Household supplies and manufactured tobacco, if presented in the usual type and quantity, as well as beverages:

1.

An alcoholic content not exceeding 25 % vol.: up to a quantity of 200 litres, and

2.

An alcoholic content of more than 25 % vol.: up to a quantity of 12 litres.

⁴ Household objects and personal objects, with the exception of means of transport, natural persons domiciled in the foreign customs territory who acquire or rent a house or an apartment in the customs territory for their use Exclusive personnel, are considered moving effects if the other conditions set out in para. 3, let. A, are fulfilled and if the importation takes place on a date close to that of the conclusion of the contract of sale or lease.

⁵ Natural persons who transfer their domicile from the foreign customs territory to the customs territory shall be deemed immigrants. Persons who have resided for at least one year on the foreign customs territory without giving up their residence in Switzerland are assimilated to immigrants.

(art. 8, para. 2, let. C, LD)

¹ The marriage trousseau of a person who marries another person domiciled in the customs territory and who transfers his domicile to the customs territory shall be admitted free.

² Are deemed to be a wedding ring:

A.

Used or new household objects;

B.

Personal objects;

C.

Means of transport;

D.

Wedding gifts;

E.

Animals;

F.

Household reserves, manufactured tobacco and beverages of an alcoholic strength not exceeding 25 % vol. for the first needs and, up to a quantity of 12 litres, beverages with an alcoholic content of more than 25 % vol.

³ The deductible is limited to objects that are intended for the common household and that were previously in free circulation in the country of residence of the immigrant partner.

⁴ The wedding ring must be imported within six months of the marriage. Subsequent shipments must be announced at the time of the first importation. If there is an obstacle to the importation of the wedding ring, the exemption may be granted after the removal of the obstacle.

⁵ The marriage breakdown includes the household effects of immigrant couples whose marriage took place less than six months before the transfer of residence. The importation must take place within three months of the transfer of residence.

⁶ Partnership registered within the meaning of the law of 18 June 2004 on partnership ¹ Is assimilated to marriage, as well as any similar community of life established under foreign law. ²

(art. 8, para. 2, let. C, LD)

¹ The estate effects are admitted free of:

A.

If they were the property of a testator whose last residence was in the foreign customs territory and were used by the latter; and

B.

If the domicile of the heir or the legal person is in the customs territory at the time of the death of the testator and the importation of the effects of succession.

² The following are deemed effects of succession:

A

Household effects, excluding the supply of goods;

B.

Personal objects;

C.

Objects used in the personal exercise of a profession or the personal use of a business;

D.

Means of transport;

E.

Animals.

³ The inheritance effects must be imported within one year of the inheritance. If the heir or the legatee proves that an obstacle is opposed to importation, the exemption may be granted after the removal of the obstacle.

⁴ The effect of succession that the testator has used for at least six months and that he has bequefied his or her living to an heir as the advancement of a hoot shall also be admitted free of charge.

⁵ The effect of estates in excess of 100 000 francs must be the subject of a request for duty-free admission to the Directorate of Customs Arrondissement prior to importation.

(art. 8, para. 2, let. D, LD)

¹ Goods given to recognized organizations or self-help self-help organizations or individuals within the meaning of s. 2, para. 1, of the Federal Act of 24 June 1977 on assistance ¹ Are admitted free.

² The gift must be appropriate for the purpose of alleviating the indigence or damage.

³ The application for duty-free entry must be submitted to the Customs Arrondissement Directorate prior to importation. ²

(art. 8, para. 2, let. E, LD)

¹ Motor vehicles for invalids shall be admitted free of:

A.

Who receive disability insurance or military insurance contributions for the maintenance of their motor vehicle or for the modification made necessary by the disability; or

B.

Who receive an allowance for impotent under s. 42 ^Bis The Federal Disability Insurance Act of June 19, 1959 ¹ .

² In addition, motor vehicles shall be admitted free of motor vehicles which are used by recognised public utility organisations to operate a transport service for disabled persons.

³ The application for duty-free entry must be submitted to the Directorate of Customs Arrondissement. Franchise is granted only once per six year period.

(art. 8, para. 2, let. F, LD)

¹ The objects for teaching and research shall be admitted free only:

A.

They are used in recognized institutions or institutions of public education or public utility that provide regular education; and

B.

Whether they are imported by or directly to the educational institutions or institutions themselves.

² Materials of human, animal or plant origin shall be admitted free of duty if they are imported by or directly for medical or research purposes by medical institutions or hospitals.

³ Consumable materials, auxiliary materials and exercise materials are subject to customs duties.

⁴ The application for duty-free entry must be submitted to the Customs Arrondissement Directorate prior to importation. ¹

⁵ If duty-free items are to be handed over to third parties in the customs territory, an authorisation must be sought prior to the AFD. The latter decides on the subsequent payment of customs duties. The customs debt shall be incurred at the time of surrender.

(art. 8, para. 2, let. G, LD)

¹ Art and exhibition objects for museums accessible to the public are admitted free if they are imported by the museums themselves or directly for the latter and if they are not given to third parties.

² Such objects are also admitted free if they are exposed:

A.

In parks and public streets and in public squares;

B.

In buildings and installations of public law institutions;

C.

In private buildings and facilities to the extent that they are generally available and are not for commercial purposes.

³ The application for duty-free entry must be submitted to the Customs Arrondissement Directorate prior to importation. ¹

⁴ If articles of art and exhibition imported free of duty are to be used for other purposes, an authorization must be sought prior to the AFD. The latter decides on the subsequent payment of customs duties. The customs debt is incurred at the time of the change in use.

(art. 8, para. 2, let. H, LD)

¹ Devices and devices for the examination and treatment of patients are admitted free of charge if they are imported by or directly from hospitals or similar institutions.

² The application for duty-free entry must be submitted to the Customs Arrondissement Directorate prior to importation. ¹

³ If duty-free instruments and apparatus are to be handed over to third parties in the customs territory, an authorisation must be requested in advance of the AFD. The latter decides on the subsequent payment of customs duties. The customs debt shall be incurred at the time of surrender.

(art. 8, para. 2, let. I, LD)

¹ Original works which an artist domiciled in the customs territory has created during a temporary stay of study abroad shall be admitted free if they are the property of the artist at the time of importation.

² A study period includes training or development:

A.

In a school;

B.

Supported by public or private institutions promoting culture; or

C.

In the form of a collaboration with other artists or institutions for the purpose of learning or deepening artistic techniques and abilities.

³ The application for duty-free entry must be submitted to the Customs Arrondissement Directorate prior to importation. ¹

(art. 8, para. 2, let. J, LD)

¹ For persons domiciled in the border area located in the customs territory (Swiss border area), they are admitted free:

A.

The raw materials of the land and the agricultural products of the land crossed by the customs border, provided that the related residential and operating buildings are located in the Swiss border area;

B.

Gross land products of land in the border area outside the customs territory (foreign border area).

² For persons domiciled in the foreign border area, they are admitted free:

A.

Fertilisers, plant protection products, seeds, plants, piles and equipment for the operation of land in the Swiss border area;

B.

Food and beverages for the daily food supply of the operator and its employees in the field.

³ The products of fields, meadows, field crops and orchards, as well as wood and peat, are considered to be raw materials.

⁴ Agricultural products include beef cattle, milk, cheese, wool, honey, hens, eggs, crustaceans and fish.

⁵ For the granting of the deductible, the raw materials of the soil shall not have been subjected to any other manipulation other than that necessary for the harvesting and transport.

⁶ Free admission is granted only to persons:

A.

Who exploit the property;

B.

Who are owners, usufructuaries or farmers of the property; and

C.

Who import the products themselves or import them by employees.

(art. 8, para. 2, let. J, LD)

¹ The following shall be admitted free of fresh or trampled grapes from land in the foreign border area, up to a total quantity of 4.2 tonnes per year of harvest, or the wine which has been drawn up to 30 hectolitres, if those products Are imported by the operator or its employees.

² Imported grapes and wine that exceed the quantity set out in para. 1 are subject to customs duties. For excess quantities, customs duties are reduced as follows:

A.

For grapes whose quantity is:

1.

Greater than 4.2 tonnes of net weight but less than or equal to 14 tonnes, to an eighth,

2.

More than 14 tonnes of net mass but less than or equal to 28 tonnes, to a quarter,

3.

Greater than 28 tonnes of net mass but less than or equal to 140 tonnes, to three eighths;

B.

For new wine whose quantity is:

1.

More than 30 hectolitres but less than or equal to 100 hectolitres, to a quarter,

2.

More than 100 hectolitres but less than or equal to 200 hectolitres, at half,

3.

Greater than 200 hectolitres but less than or equal to 1000 hectolitres, to three-quarters.

³ The grape marc is subject to customs duties.

(art. 8, para. 2, let. J, LD)

¹ Goods of market traffic shall be admitted free of duty up to a total quantity of 100 kilograms gross per day and per person:

A.

They come from the foreign border area;

B.

If imported by a customs office designated by the AFD; and

C.

If sold within the Swiss border area to natural persons for their own needs.

² Market traffic includes vegetables, fresh fish, crustaceans, frogs, snails and cut flowers.

³ The person who imports must have his or her domicile in the foreign border area and is not permitted to acquire the goods from third parties in order to resell it.

⁴ The derogations contained in the bilateral border agreements are reserved.

(art. 8, para. 2, let. J, LD)

Fresh fish caught in the border waters are admitted free of charge:

A.

They are caught by persons entitled to fish in Switzerland; and

B.

If the fishing requirements are observed.

(art. 8, para. 2, let. K, LD)

¹ The following are admitted free:

A.

Samples and specimens of unmarketable goods that are not intended for consumption;

B.

Samples for taking orders in the following quantities:

1.

Consumable goods up to a value of 100 francs per sample,

2.

Non-expendable goods up to a value of 100 francs per gender and quality,

3.

Manufactured tobacco, alcoholic beverages, medicines and cosmetic products up to a value of 100 francs per shipment.

² Samples and specimens of goods as well as sets of samples that are imported on order as trade goods are subject to customs duties.

(art. 8, para. 2, let. L, LD)

Packing equipment and materials returned empty to the consignor in the customs territory shall be admitted free of duty.

(art. 8, para. 2, let. M, LD)

¹ The Confederacy's war material was admitted free.

² The civil protection equipment imported by the Confederation and the cantons was assimilated to the war material of the Confederation. ¹

(art. 9 LD. ¹

¹ Goods for temporary admission into the customs territory shall be admitted free of:

A.

Whether they are the property of a person having his or her registered office or domicile outside the customs territory and whether they are used by such person;

B.

If they can be identified with certainty;

C.

The admission lasts for a maximum of two years; and

D.

If they are re-exported to the state; the use is not deemed to be altered.

² Goods with temporary admission for more than two years may continue to be used in partial relief of customs duties for up to three additional years. The customs duties shall be fixed, for each whole month or commenced, at 3 % of the amount that would have been collected during the free circulation of the goods, but at the maximum to that amount.

³ In special cases, AFD may shorten the time limit under para. 1, let. C. It lays down the period within which the goods must be re-exported or placed under another customs procedure.

⁴ If the conditions listed in para. 1 are fulfilled, the system of temporary admission is deemed to be authorised.

⁵ If there are significant grounds for monitoring the temporary entry regime, AFD may submit this regime with express authorization.

(art. 9, para. 1 and 2, LD)

¹ Goods originating from the free circulation for temporary entry into the foreign customs territory shall be admitted free at the time of their re-importation:

A.

If they can be identified with certainty;

B.

The admission lasts for a maximum of two years; and

C.

If they are re-imported into the state; the use is not deemed to be altered.

² For important reasons, AFD may extend the period prescribed in para. 1, let. B.

(art. 9, para. 2, LD)

For important reasons, AFD may authorize the temporary entry regime even if all conditions are not met.

(art. 9, para. 2 and 3, LD)

AFD may exclude the temporary entry regime:

A.

For goods intended for storage;

B.

For goods from States which do not grant reciprocity; or

C.

If, therefore, the conditions of competition are fundamentally compromised.

(art. 9, para. 1 and 2, LD)

¹ Temporary admission of foreign transport for internal transport for commercial purposes is prohibited, subject to paras. 4 and 5.

² The AFD may authorise persons having their registered office or domicile in the customs territory to benefit from the temporary admission of a foreign means of transport for cross-border transport for commercial purposes on a temporary basis:

A.

If the person carries out a maximum of twelve transports over a period of one year; and

B.

If the means of transport is re-exported at the end of each transport.

³ A foreign trailer assigned to the carriage of things, introduced on customs territory for commercial purposes and towed by an indigenous vehicle, may benefit from temporary duty-free entry for cross-border transport. It must be re-exported after the transport for which it was imported.

⁴ AFD may, for internal transport, authorise temporary entry into customs territory free of foreign transport, in particular where the applicant proves that:

A.

No suitable indigenous means of transport is available and foreign means of transport are used for a short period of time; or

B.

Foreign means of transportation are imported for testing.

⁵ Foreign railway vehicles may be temporarily admitted free of duty in the customs territory for the transport of persons and goods:

A.

It is a cross-border transport; and

B.

If these vehicles are re-exported after the transport for which they were imported.

(art. 9, para. 2, LD)

¹ AFD permits the temporary admission of a foreign means of transport for personal use for persons domiciled outside the customs territory who enter Switzerland for employment, training or development, or for reasons Analogues.

² It may authorise the temporary admission of a foreign means of transport for personal use for persons domiciled in the customs territory:

A.

If they are employed in a person with a seat or domicile outside the customs territory and if they use the foreign means of transport available exclusively for transfrontier transport on a service order And for transport between the home and the place of work abroad;

B.

If they carry out a maximum of twelve cross-border transport operations in one year and the re-export takes place every time after three days;

C.

If they transfer their residence to a place outside the customs territory and the temporary admission lasts for a maximum of three months; or

D.

If no suitable indigenous means of transport is available and foreign means of transport will be used for a short period of time.

(art. 9, para. 2, LD)

¹ AFD allows, for persons domiciled in the customs territory, the temporary admission, for personal use, of foreign means of transport which are occasionally rented, in the context of a written contract, to a Rental company located in the foreign customs territory.

² These means of transport must be re-exported or returned to the leasing company in the customs territory within eight days of the entry into force of the contract.

³ If the means of transport is imported into the customs territory, whereas the entry into force of the contract dates back more than five days, a period of three days shall be granted in all cases for re-export or refund.

⁴ The AFD may authorise leasing undertakings in the customs territory to lease foreign means of transport if these means of transport are:

A.

Re-exported within three days; or

B.

Rented for more than eight days to persons domiciled outside the customs territory for use in cross-border traffic.

(art. 9, para. 3, LD)

After cross-border use, containers within the meaning of the Customs Convention of 2 December 1972 relating to containers 1972 ¹ May be used for single transport within the customs territory (Art. 9, para. 1, and Annex 3 to the Customs Convention).

(art. 11 LD)

¹ If the customs duty refund claim was omitted from the customs declaration submitted at the time of export (s. 79), a subsequent application may be made within 60 days after re-exportation of the goods.

² The identity of the goods must be proved.

(art. 11, para. 4, LD)

The rebate is available on request to the taxable person if the foreign supplier reimburses the person for the goods to be destroyed.

(art. 12 and 59 LD)

For inward processing traffic, the following means:

A.

Countervailing product: the product resulting from further processing, processing or repair of goods;

B.

Work: the processing at the end of which a good remains individually as an object, in particular bottling, packaging, assembly and assembly or incorporation;

C.

Processing: treatment leading to a change in the essential characteristics of a good;

D.

Repair: the processing rerendering fully usable goods used, worn, damaged or salted;

E.

Supervisory authority: the Customs Branch or the customs office authorized by the Customs Office to supervise a developmental traffic regime.

(art. 12, para. 2, LD)

¹ In equivalence-based traffic, goods introduced into the customs territory for development may be replaced by indigenous goods. The latter must be of the same quantity, condition and quality as the goods entered on the customs territory.

² Equivalency-based traffic is applied:

A.

Whether the goods are proven to be of the same condition and quality;

B.

If no import regulations of Confederation cannot be avoided; and

C.

If there is no other overriding public interest.

³ The indigenous goods may be exported as a compensating product from the day on which the AFD has granted the inward processing authorization.

(art. 12, para. 1, LD)

¹ In identity-based traffic, goods entering the customs territory for development must be re-exported as compensating products.

² Identity-based traffic is applied if the person subject to it applies.

³ The AFD prescribes identity-based traffic if the conditions applicable to equivalence-based traffic are not met.

⁴ In identity-based traffic, AFD sets control-related charges in the inward processing authorization. In particular, it may prescribe the separate storage and processing of goods brought into the customs territory.

(art. 12, para. 3, LD)

¹ Deemed agricultural products and basic agricultural products within the meaning of s. 12, para. 3. Lots of foodstuffs which lend themselves to consumption and processing and from the cultivation of plants and the custody of livestock, within the meaning of Art. 3, para. 1, let. A, of the Act of 29 April 1998 on Agriculture ¹ , which are produced in the customs territory.

² The Federal Department of Finance (DFF), in agreement with the Federal Department of Economics, Training and Research ² Agricultural products and basic agricultural products for which the conditions for the granting of inward processing traffic listed in Art. 12, para. 3, LD are generally completed. The equivalency-based traffic applies to these goods.

(art. 12, para. 4, LD)

¹ For goods to be destroyed in the customs territory, AFD grants:

A.

Refund of customs duties if the goods have been taxed in accordance with the refund procedure;

B.

Duty relief if the goods have been taxed in accordance with the suspension system.

² AFD may require that the destruction be monitored by a customs office.

³ For goods that do not have to be destroyed, the subject person may request that they be used in the customs territory for the redevelopment, as fertilizer or for similar purposes. In these cases, the AFD grants a reduction in customs duties. The use of the goods must be proved in the application.

⁴ The request for refund, relief or reduction of customs duties shall be made to the Customs Branch or to a customs office designated by the Customs Branch within the time limit for the re-export of the goods and before the Destruction or use in the customs territory of the goods originally intended for destruction.

(art. 13 and 60 LD)

The definitions in s. 40 also applies to outward processing traffic.

(art. 13, para. 2, LD)

¹ In equivalence-based traffic, goods transported outside the customs territory for development may be replaced by foreign goods. The latter must be of the same quantity, condition and quality as the goods transported outside the customs territory.

² Equivalency-based traffic is applied:

A.

Whether the goods are proven to be of the same condition and quality;

B.

If there is no overriding public interest.

³ Foreign goods may be introduced into the customs territory as a compensating product from the day on which the AFD has granted the outward processing authorisation.

(art. 13, para. 1, LD)

¹ In identity-based traffic, goods transported outside the customs territory for development must be reintroduced into the customs territory as a compensating product.

² Identity-based traffic is applied if the person subject to it applies.

³ The AFD prescribes identity-based traffic if the conditions applicable to equivalence-based traffic are not met.

⁴ In identity-based traffic, AFD may make the granting of a outward processing authorisation subject to the condition that the foreign agent has authorization from the foreign customs authorities for inward processing In identity-based traffic.

(art. 13, para. 1 and 2, LD)

The AFD grants the exemption from customs duties for the compensating products entered on the customs territory.

(art. 13, para. 3, LD)

¹ AFD collects the customs duties for the excess weight resulting from the development. These duties are calculated according to the tariff classification of the countervailing product introduced in the customs territory.

² If the added value resulting from the development cannot be captured on the basis of the excess weight or if the customs duties for the excess weight referred to in para. 1 is disproportionate, the AFD may grant a reduction or exemption from customs duties.

³ AFD calculates the reduced customs duty by applying the following method to best capture the added value resulting from the development:

A.

The difference between the customs burden on the countervailing product introduced on the customs territory and the fictitious customs charge on the quantities of goods exported necessary for the manufacture of the compensating product;

B.

Difference between indigenous and foreign development costs; or

C.

Application to the countervailing product introduced in the customs territory by a percentage of the normal duty rate corresponding to the increase in value obtained abroad.

⁴ The reduced rate of duty shall be fixed in the expenses inherent in the outward processing authorization.

(art. 14, para. 2, LD)

There is an economic need within the meaning of s. 14, para. 2, LD:

A.

Whether the economic impact of customs relief is sufficiently significant; and

B.

Whether the customs load Ad valorem The gross product introduced in Switzerland is disproportionate to the value of the finished product.

(art. 14, para. 1, LD)

¹ A person who intends to apply for a reduced rate based on employment must file an appropriate written employment agreement with the Customs Branch prior to the first customs declaration.

² At the latest 20 days after receipt of all the supporting documents, the Directorate General of Customs shall make its decision on the approval of the employment commitment and shall, where appropriate, assign a commitment number. ¹

(art. 14, para. 1, LD)

¹ The person subject to the obligation to report must, in the customs declaration:

A.

Applying for a reduced rate; and

B.

Indicate the commitment number of the person in whom the goods will be brought directly after the release of the goods.

² The Customs Branch may authorize the indication of another person's commitment number where specific logistical or commercial conditions require it.

(art. 14, para. 1, LD)

¹ Goods taxed at a reduced rate for a specified job must be used:

A.

By the person who filed the employment undertaking in accordance with the employment cited in the employment; or

B.

By a third party on the terms of reference of the person who has filed the employment undertaking in accordance with the employment referred to in the latter.

² They may be returned to a third party for employment in accordance with the corresponding employment commitment. In this case, the person who submits the goods must inform the third party about their employment.

(art. 14 LD.

The DFF regulates the control and security measures for the observation of the specified employment as well as the customs declaration and subsequent payment or refund of customs duties in the event of a change in employment within the meaning of Art. 14, para. 4 and 5, LD.

(art. 15, para. 2, LD)

Every person who still has agricultural products in the marketing chain within the meaning of s. 7 of the order of 7 December 1998 on the import and export of vegetables, fruit and horticultural plants (OIELFP) ¹ Must submit a new customs declaration for these products.

(art. 15, para. 2, LD)

¹ The person subject to the obligation to report is exempt from the payment of the difference in customs duties under s. 15 LD if agricultural products within the meaning of s. 7 A OIELFP ¹ Of which it has a share of the tariff quota allocated to it.

² Where applicable, the person subject to the obligation to report must request relief from the payment of the difference in customs duties in the customs declaration. It shall attach to the customs declaration a written declaration confirming that its share of the tariff quota has been reduced accordingly. This certificate is established via the secure Internet application.

(art. 15, para. 2, LD)

¹ The customs declaration must be accompanied by an overview of the various storage sites for agricultural products still available in the marketing circuit at the beginning of the period administered under s. 7 IELFP ¹ ; this should include an accurate indication of the location, the designation of the goods, the customs tariff number and the net mass.

² ... ²

(art. 15, para. 2, LD)

¹ At the request of the AFD, the holder of an ERP must provide a list of all the agricultural products delivered to third parties that he imported during the non-administered period, before the expiry date set out in s. 7, para. 1, OIELFP ¹ .

² The list must contain the following particulars:

A.

The designation of the goods;

B.

The customs tariff number;

C.

Net mass;

D.

The name and address of the recipient.

(art. 15, para. 2, LD)

For agricultural products still available within the meaning of Art. 7 IELFP ² , the customs declaration must reach the Directorate General of Customs by secure Internet access no later than 24 hours on the second day of the period defined in Art. 7, para. 1, OIELFP. If this day falls on a Sunday or a statutory holiday recognized by federal law, the customs declaration must be sent to the Customs Branch at no later than 08 hours on the first next working day.

(art. 15, para. 2, and 33, para. 2, LD)

Complete customs declarations that reach the Customs Branch on time are deemed to be accepted within the meaning of s. 33 LD.

(art. 15, para. 2, LD)

Any person who issues imported agricultural products to a third party during the non-administered period shall draw the attention of the third party, in writing, to the obligation to submit a new customs declaration within the meaning of s. 55.

(art. 15, para. 2, LD)

¹ AFD may appeal to the Federal Office of Agriculture for checks within the meaning of Art. 55 performed in the home of persons subject to the reporting obligation.

² The Federal Office of Agriculture may, in this case, carry out the physical control of the type, quantity and condition of agricultural products, claim all necessary information and verify the data, documents, systems and Information that may be important in the performance of s. 15 LD.

³ It transmits the results of the control to the AFD for execution.

(art. 16, para. 1, LD)

¹ The personal effects listed in Schedule 1 that are imported in a reasonable quantity are allowed:

A.

By persons domiciled in the customs territory, provided that they carried these effects upon exit from the country or had to buy them and use them abroad as a result of unforeseen circumstances; or

B.

By persons domiciled outside the customs territory if they intend to re-export those effects after their stay in the customs territory.

² The personal effects of persons referred to in para. 1 pre-ship or are sent after the fact.

³ AFD may require the placing of new or dutiable items under the transit procedure or under the temporary admission procedure.

(art. 16, para. 1, LD)

Ready-to-eat foodstuffs and non-alcoholic beverages are admitted free of duty within the limits of a person's daily consumption.

(art. 16, para. 1, LD)

¹ In addition to duty-free goods referred to in s. 63 and 64, the goods of tourist traffic are exempt from customs duties.

² For the following goods, the maximum quantities exempt from customs duties shall be fixed as follows:

(art. 16, para. 1, LD)

¹ The franchises provided for in s. 65, para. 2, let. A to e, are granted only to the goods of the tourist traffic that persons are importing for their personal needs or to give them a gift.

² The franchises provided for in s. 64 and 65, para. 2, let. A to e, are only granted once a day to the same person.

³ The franchises provided for in s. 65, para. 2, let. D and e are only granted to persons 17 years of age or older.

⁴ The exemption provided for in s. 65, para. 2, let. F, is granted per vehicle.

(art. 16, para. 1, LD)

¹ If the conditions for granting franchises are not met, the goods referred to in s. 63 to 65 are subject to fees calculated on a flat rate basis. ¹

² Lump-sum rates include all royalties calculated on the same basis as the customs duties.

³ The FDFF sets the flat rates.

(art. 17, para. 1 and 1 ^Bis , LD.) ¹

¹ In duty-free shops, the following goods may be sold free of charge to travellers who take a flight to the foreign customs territory or who arrive from the foreign customs territory: ²

A.

Spirit drinks;

B.

Sparkling wines;

C.

Toiletries and cosmetic products;

D.

Manufactured tobacco.

² Storage is governed by the provisions applicable to open customs warehouses.

(art. 17, para. 2, LD)

¹ The following are deemed to be a supply of goods for the onboard buffets:

A.

Foodstuffs and beverages intended for the supply of passengers (on board reserves);

B.

Goods for sale on board (goods for sale on board).

² Storage is governed by the provisions applicable to open customs warehouses.

³ The preparation of food and drink is permitted.

(art. 42, para. 1, let. A and d, LD)

An authorised consignor is a person authorized by the AFD to ship goods directly from his home or registered premises without having to drive them to a customs office of departure.

(art. 42, para. 1, let. A and d, LD)

A registered consignee is a person authorized by the AFD to receive goods directly at his or her home or in approved premises without having to drive them to a customs office of destination.

(art. 42, para. 1, let. A and d, LD)

A Designated Place is a Designated Place by AFD:

A.

In which an approved consignee is authorized to drive the goods to be received;

B.

From which a licensed consignor is authorized to transport the goods to be shipped.

(art. 42, para. 1, let. A and d, LD)

¹ The AFD may grant a person subject to the obligation to declare an authorization as an authorised consignor or an authorised consignee if the following conditions are met:

A.

The person ships or permanently receives goods;

B.

The person indicates his or her residence and the places that the person wishes to register;

C.

The person provides a security right to guarantee the royalties;

D.

The person organises the administration and operation in such a way that the journey of a consignment and the customs status of the goods can be safely controlled at any time;

E.

The person's domicile and the premises it wishes to register shall be located in the customs territory and sufficiently close to a customs office to ensure that the controls are possible without a disproportionate administrative burden.

² The conditions and charges governing the procedure shall be laid down in the authorisation. AFD may exclude specified goods from this procedure.

³ The office of competent departure or destination (control office) shall be established in the authorisation.

⁴ AFD refuses authorization:

A.

If the applicant does not provide a guarantee of a regulatory procedure; or

B.

Has committed a serious offence or repeated offences under federal law, to the extent that it is the responsibility of the AFD. ¹

⁵ It shall make its decision on the authorisation no later than 60 days after receipt of all the supporting documents. ²

⁶ The holder of the authorisation shall communicate to the AFD all amendments to the conditions on which the authorisation is based. ³

(art. 42, para. 1, let. A and d, LD)

The AFD shall withdraw the authorisation if its holder:

A.

No longer meets the conditions for granting the authorization;

B.

Does not comply with the conditions and charges laid down in the authorisation; or

C.

Commits repeated offences under federal law, to the extent that it is the responsibility of the AFD.

(art. 42, para. 1, let. A and d, LD)

The customs declaration is made electronically.

(art. 42, para. 1, let. A and d, LD)

¹ The authorised consignee may submit a simplified customs declaration with a view to a free circulation for a shipment of goods:

A.

That are shipped by a single person;

B.

Which, in one or more packages:

1.

Are shipped by a single crossborder transport mandate, or

2.

Are transported together in the customs territory by a supplier, a purchaser or any other person authorised to dispose of the goods;

C.

Whose VAT value does not exceed 1000 francs and whose gross mass does not exceed 1000 kilograms;

D.

Which are not subject to any legislative act other than customs;

E.

Who are not subject to a permit; and

F.

For which no other charges than the value added tax are due.

² For a shipment within the meaning of para. 1 not subject to VAT, the authorised consignee may submit the declaration in customs in written form or in another form of expression of the will.

³ Several customs declarations may be issued for a shipment under the following conditions:

A.

This does not lead to a reduction in fees;

B.

This does not allow for the evading of legislative acts other than customs.

⁴ AFD may refuse authorisation to use the simplified customs declaration, or withdraw authorisation to do so, where the collection of charges or the observation of legislative acts other than customs is at risk or where the Conditions and the charges laid down in the authorisation referred to in Art. 103 are not observed.

(art. 42, para. 1, let. A and d, LD)

AFD requires the authorised consignee to use the simplified customs declaration if the Price Monitor:

A.

Finds that the authorised consignee requires, for customs clearance, a disproportionate counterbenefit compared to the other providers; and

B.

File an application to this effect at AFD.

(art. 38 and 42 LD)

AFD may specify in the authorization within the meaning of s. 103, that no taxation decision is made for shipments referred to in s. 105 A , para. 2.

(art. 42, para. 1, let. A and d, LD)

The addition or unloading of goods in authorised places shall be permitted only if the identity of the goods driving under the transit procedure is not ensured by a seal.

(art. 42, para. 1, let. A and d, LD)

The authorised consignor's procedure shall apply:

A.

Goods in free circulation for export and for which the authorised consignor is the person subject to the obligation to declare;

B.

Goods under customs supervision.

(art. 42, para. 1, let. A and d, LD)

¹ The control office may, within a time limit set individually, control the goods declared for export and those under customs supervision.

² Customs control shall take place at the domicile of the authorised consignor or in a customs office.

³ The control office shall announce the customs control if it cannot be carried out before the expiry of the intervention period.

⁴ If the control office leaves the period of intervention to expire without making use of it, the authorised consignor may transport the goods to the foreign customs territory or place them under the transit procedure.

(art. 42, para. 1, let. A and d, LD)

The procedure of the authorised consignee shall apply to goods which are carried under the transit procedure in the authorised consignee.

(art. 42, para. 1, let. A and d, LD)

¹ The control office may, within a time limit set individually, control the goods declared summarily after their arrival at the home of the authorised consignee.

² It shall announce the customs control if it cannot be carried out before the expiry of the intervention period.

³ If the control office leaves the period of intervention to expire without taking advantage of it, the authorised consignee may remove the possible customs seals and unload the goods.

(art. 42, para. 1, let. A and d, LD)

¹ The authorised consignee shall, without delay, control the goods intended for him or her and make an inventory. It may entrust this work to third parties. He or she shall require the latter to record the result in writing and to transmit it for conservation.

² It shall without delay communicate irregularities, in particular missing, surplus, substitutions and damage, to the control office, in paper or electronic form. The control office decides on the sequence of operations.

(art. 42, para. 1, let. A and d, LD)

¹ The control office may control the goods declared within a specified time limit.

² Customs control shall take place at the domicile of the authorised consignee or in a customs office.

³ The control office shall announce the customs control if it cannot be carried out before the expiry of the intervention period.

⁴ If the control office leaves the period of intervention to expire without taking advantage of it, the goods are deemed to be released.

(art. 42 A LD)

¹ AFD decides on the granting of the status of authorised economic operator ( Authorised Economic Operator , AEO).

² An EO is considered reliable with respect to the security of the international supply chain.

³ It has facilities in the field of customs procedure and in the field of customs security checks.

(art. 2, para. 2, LD)

¹ Persons may apply for the status of AEO as long as they are registered:

A.

The Swiss register of trade; or

B.

In the Liechtenstein register of trade.

² The application may be filed at the earliest three years after the revocation of the AEO status within the meaning of s. 8, para. 1, let. A and b of Annex II of the Agreement on customs facilitation and security.

(art. 42 A LD)

Individuals obtain WEAO status upon request if they meet the criteria set out in s. 112 D At 112 G .

(art. 42 A LD)

The customs requirements shall be deemed to be complied with where, in the three years preceding the application, the following persons have not committed serious criminal offences or repeated infringements of the Federal law, to the extent that enforcement is the responsibility of the AFD:

A.

The applicant;

B.

The persons responsible for the applicant undertaking or exercising control over its management;

C.

The person responsible for customs matters in the applicant undertaking, and

D.

The person who represents the applicant or the applicant undertaking in customs matters.

(art. 42 A LD)

The commercial records management system and, where applicable, the transport entries, shall permit the making of appropriate customs security checks where the applicant:

A.

Manages its commercial entries in a prescribed manner in accordance with the recognized business principles set out in s. 662-670 and 957-963 of the Code of Obligations ² Or in the order of 24 April 2002 concerning the keeping and keeping of account books ³ ;

B.

Uses an accounting system in which all transactions are recorded in a continuous, chronologically and unfilled manner, allowing customs controls to be carried out;

C.

Respects the provisions on shelf life, the form of conservation, security measures and access to data and documents (Art. 96 to 98);

D.

Has an administrative organisation corresponding to the type and size of the enterprise and adapted to the management of the flow of goods, as well as an internal control system to prevent errors, detect them and Correct, and detect illegal or irregular transactions;

E.

Provides, where appropriate, processes for the management of import and export restrictions in relation to legislative acts other than customs, allowing goods subject to such restrictions to be distinguished from other goods;

F.

Has processes for archiving company data and documents and protection against loss;

G.

Ensures that the AFD is informed when the manner of applying a prescription is a source of uncertainty within the company;

H.

Has taken information technology security measures to protect its computer system from unauthorized intrusion and security of its data.

(art. 42 A LD) ¹

The financial solvency shall be deemed to be proven when the applicant:

A.

May justify, for the three years preceding the submission of the application, a sound financial position enabling it to fulfil the obligations taken in charge, taking into account the type of commercial activity;

A ^Bis . ²

Has paid, during the three years preceding the submission of the application, customs duties owing and all other taxes, royalties and emoluments due;

B.

Did not submit an application for a concordat within the meaning of s. 293 of the Federal Law of 11 April 1889 on the pursuit of debts and bankruptcy (LP) ³ Or is the subject of a requisition for bankruptcy within the meaning of s. 166 and 190 to 193 SQs for the three years preceding the submission of the application.

(art. 42 A LD)

Safety and security standards shall be deemed appropriate where the applicant proves that the following conditions are met:

A.

During the three years preceding the application, no person referred to in s. 112 D Has committed a serious criminal offence or repeated offences prosecuted in the course of commercial activities in accordance with the aims of the undertaking;

B.

The buildings in which the operations covered by the AEO status are carried out are constructed in such a way that unlawful access is not possible and that the buildings provide protection against unlawful intrusions;

C.

Measures are in place to prevent unauthorized access to offices, shipping areas, loading docks, cargo areas and other locations affected by the status;

D.

In the case of transhipment of goods, there are measures to protect against the introduction, substitution or loss of equipment and alteration of cargo units;

E.

Appropriate measures have been taken to clearly identify the trading partners as safe in the international supply chain;

F.

It regularly checks whether employees in sensitive security positions pose a security risk;

G.

It has taken appropriate security measures for the external providers to which it is appealing;

H.

The employee shall ensure that the employees referred to in the Act are employed. F are regularly educated in security matters.

(art. 42 A LD) ¹

¹ The applicants of the Principality of Liechtenstein must respect the provisions of the Liechtenstein law.

² The corresponding provisions are set out in Annex 5.

(art. 42 A LD) ¹

¹ The application for the status of AEO must be submitted to AFD using the official form.

² The following documents must be attached to the application:

A.

The completed AFD questionnaire;

B.

Any part that the AFD considers necessary for the examination of the application.

³ AFD shall publish in an appropriate manner the list of documents referred to in para. 2, let. B.

(art. 42 A LD) ¹

¹ AFD shall examine within 30 days of receipt of the supporting documents:

A.

Whether the formal requirements listed in s. 112 B Are completed; and

B.

If the supporting documents required for processing the application listed in s. 112 I Were presented. ²

² If the applicant does not comply with these conditions, the AFD shall notify him by means of a decision on non-entry into the matter.

³ The decision not to enter into matter may be appealed within the meaning of Art. 116 LD.

(art. 42 A LD) ¹

¹ AFD reviews compliance with the criteria set out in s. 112 C At 112 H The examination shall take place on the basis of the documents supplied and the checks carried out at the applicant's home.

² AFD takes into account the specific characteristics of the applicant's commercial exploitation, such as the type, size and scope of activity.

³ It may request other supporting documents and other information if it deems it necessary for the examination of the application.

⁴ It documents the review process and its outcome.

⁵ If the result of the review leads to a rejection of the application, the AFD gives the applicant an opportunity to express and take corrective action within a specified period of time.

⁶ AFD shall decide on the granting of the status of WEAO within 180 days of the formal examination of the application referred to in Art. 112 J . ²

⁷ If a criminal proceeding is due to a serious offence or repeated offences within the meaning of s. 112 D Or 112 G , let. A, is pending against a person referred to in s. 112 D And if the outcome of this procedure is decisive in determining whether the conditions for granting the status of WEAO are fulfilled, the AFD suspends the material examination of the application. ³

(art. 42 A LD) ¹

¹ The ability to meet safety and security standards within the meaning of s. 112 G May also be proved by means of an internationally recognised safety or security certificate or a security check carried out by a Swiss Federal Authority. ²

² AFD recognizes the following evidence: ³

A.

An internationally recognised safety or security certificate issued on the basis of an international convention;

B.

A European security or safety certificate 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 Standardisation Organisation standard;

E.

A certificate issued on the basis of another recognized standard;

F. ⁴

A safety or security certificate established by a Swiss Federal Authority.

(art. 42 A LD)

¹ The rights and obligations related to the status of AEO are born on the date of notification of the decision.

² The duration of the validity of the AEO status is not limited.

(art. 42 A LD) ¹

If the application is rejected, AFD will inform the applicant accordingly by way of a decision.

(art. 42 A LD) ¹

¹ The WEAO shall report immediately to AFD any changes that occur in the area affected by the status of AEO or that could jeopardize the continuation of this status.

² It shall provide the AFD, at the request of the AFD, with all the information and supporting documents which may be relevant to the performance of the requirements.

(art. 42 A LD) ¹

¹ AFD may carry out controls on the commercial exploitation of the applicant or the WEAO.

² It can control buildings and installations, require information and verify data, documents, systems and information that may be important for the performance of prescriptions.

(art. 42 A LD) ¹

¹ AFD has the authority to monitor whether the WEAO continues to meet the conditions and criteria attached to the AEO status.

² In particular, it shall review:

A.

Whether the legal bases change decisively; or

B.

If there is a suspicion that the AO no longer meets the conditions and criteria.

³ ... ²

(art. 42 A LD)

¹ AFD suspends the status of AEO when it finds or has sufficient grounds to think:

A.

The conditions referred to in s. 112 B , 112 E And 112 G , let. B at h, are no longer filled;

B.

A person referred to in s. 112 D Is strongly suspected of a serious criminal offence or repeated offences prosecuted under federal law within the meaning of s. 112 D Or 112 G , let. A, to the extent that enforcement is the responsibility of the AFD;

C.

That the WEAO:

1.

Can no longer justify a sound financial situation enabling it to fulfil the obligations assumed, taking into account the type of commercial activity,

2.

Has filed an application for a concordat within the meaning of s. 293 LP or has been the subject of a requisition for bankruptcy within the meaning of s. 166 and 190 to 193 LP, or

3.

Has not paid customs duties due and of all other taxes, royalties and emoluments due.

² It also suspends the status of AEO when requested by the WEAO.

³ Suspension shall take effect immediately when the safety, safety and health of citizens or the preservation of the environment requires it.

⁴ Suspension shall not affect customs procedures initiated before the date of suspension.

⁵ AFD shall determine the duration of the suspension in an appropriate manner.

⁶ Once the conditions are met again, the AFD cancels the suspension.

(art. 42 A LD)

¹ AFD revoked the status of AEO when a person referred to s. 112 D :

A.

Has committed a serious criminal offence or repeated criminal offences within the meaning of s. 112 D Or 112 G , let. A and that the criminal decision has entered into force;

B.

Did not take the necessary measures during the period of the suspension.

² It also revoked the status of AEO when requested by the WEAO.

If an international treaty provides for a summary declaration of entry and exit for security purposes, the person subject to the obligation to declare is:

A.

For goods entered on the customs territory: the person responsible for driving the goods at the customs office in accordance with Art. 75, let. B;

B.

For goods transported outside the customs territory: one of the persons subject to the obligation to declare within the meaning of s. 26 LD.

(art. 28, para. 1, let. C and d, and 42, para. 1, let. B, LD)

¹ For the goods of tourist traffic, the customs declaration shall take place:

A.

Verbally; or

B.

In another form of expression of the will allowed by AFD.

² If there are difficulties of understanding between the person subject to the obligation to report and the customs office, the customs declaration may be carried out by verification.

(art. 37, para. 3, and 42, para. 1, let. B, LD)

The customs office may waive the written record of the results of the verification of the goods reported in the tourist traffic.

(art. 38 and 42, para. 1, let. B, LD)

In tourist traffic, the customs office only makes a tax ruling for the dutiable goods.

(art. 42, para. 1, let. C, LD) ¹

¹ In regional traffic, AFD may, upon written request, authorize a periodic collective declaration for shipments of goods of a uniform nature such as asphalt, gravel, mortar, sawdust, logs and alumina:

A.

Whether the import or export occurs regularly and by the same customs office; and

B.

If the operating conditions of the customs office permit.

^1bis It shall make its decision on the authorisation no later than 30 days after receipt of all the supporting documents. ²

² It shall designate in the authorization the goods for which the periodic collective declaration is applicable.

³ In particular, goods are excluded from the periodic collective declaration:

A.

Who are subject to a permit;

B.

For which tariff quotas exist.

⁴ The holder of the authorization shall provide the AFD with a security right for the alleged royalties due for the period of the count.

(art. 42, para. 1, let. C, LD)

The AFD shall withdraw the authorisation if its holder:

A.

No longer meets the conditions for granting the authorization;

B.

Does not comply with the conditions and charges laid down in the authorisation; or

C.

Commits repeated offences under federal law, to the extent that it is the responsibility of the AFD.

(art. 43, para. 1, let. A, LD)

¹ The operator requesting relief or reduction of customs duties on raw soil, grape and wine products shall submit the following documents to the competent customs office by the end of April of the current year:

A.

A certificate of ownership, usufruct or fermage for the property concerned; and

B.

A supporting document containing the declaration of the presumed harvest of the various crops.

² It must indicate in the supporting document the location of the border by which the imports will take place.

³ The voucher is valid only for the current year and for the products and quantities specified therein.

⁴ The operator must announce any importation of the goods in the form prescribed by the AFD. ¹

(art. 43, para. 1, let. A, LD)

¹ Animals, machinery and agricultural equipment, as well as other objects used in the operation of land in the Swiss or foreign border area, must be declared under the temporary admission procedure.

² The DFF regulates border grazing.

³ The customs office may provide procedural facilities and waive the guarantee of the charges.

(art. 43, para. 4, LD)

¹ AFD may reduce customs supervision of the operation of land crossed by the customs border.

² The means of agricultural production used in the operation of land crossed by the customs border may be exported and re-imported without formalities.

(art. 44, para. 1, LD)

This section applies to the cross-border traffic of persons and goods carried by railway undertakings.

(art. 44, para. 1, LD)

Railway transport undertakings must transport AFD staff free of charge to carry out the tasks assigned to it in the trains.

(art. 44, para. 1, LD)

¹ The infrastructure manager is aware of the AFD's expected schedule for the cross-border movement of goods.

² It announces in advance to AFD the actual races of the cross-border traffic of persons and goods.

³ AFD agrees on the form, content and timing of announcements with the infrastructure manager.

(art. 44, para. 1, LD)

The staff of the railway transport undertakings shall be obliged to assist AFD staff in the performance of their duties, in the manner required by the AFD.

(art. 44, para. 1, LD)

¹ The railway undertaking shall summarily declare the goods on the computerised system of the infrastructure manager before they are entered into the customs territory or transported out of the customs territory.

² It transmits the data free of charge, in the form published by the infrastructure manager (network access conditions).

³ The infrastructure manager shall immediately forward the summary declaration to the AFD in the prescribed form.

⁴ Rail transport undertakings using narrow-track sections are exempt from the summary declaration.

(art. 44, para. 1, LD)

Baggage checked abroad which is transported in the state through the customs territory shall not be presented or reported.

(art. 44, para. 1, LD)

This section applies to the cross-border traffic of persons and goods carried by public transport undertakings by tram or by bus.

(art. 44, para. 1, LD)

Tramway or bus companies must transport AFD staff free of charge to carry out the tasks assigned to them in the trams and buses.

(art. 44, para. 1, LD)

¹ In the cross-border traffic of persons, the transport undertaking by tram or by bus announces to the AFD the non-regular races no later than the day before the execution of the race.

² AFD agrees on the form and content of the ads with the transport company by tram or by bus.

³ If an advertised race is not carried out, the tram or bus company immediately announces it to AFD.

(art. 44, para. 1, LD)

This section applies to all vessels coming from or by water from the foreign customs territory.

(art. 44, para. 1, LD)

Shipping companies must transport AFD staff free of charge to carry out the tasks assigned to them in the boats.

(art. 44, para. 1, LD)

¹ In the cross-border traffic of persons, the shipping company announces to the AFD the non-regular races no later than the day preceding the execution of the race.

² Cross-border traffic means any race in which the vessel docks on the foreign customs territory.

³ If an advertised race is not completed, the shipping company immediately announces it to AFD.

⁴ AFD agrees on the form and content of the advertisements with the shipping company.

(art. 44, para. 1, LD)

¹ When a vessel must, in the event of serious danger or force majeure, berth outside a customs landing, the driver of the vessel shall immediately inform the nearest customs office after the docking.

² No change in loading can be made without the prior approval of the customs office.

³ If the unloading is to start immediately due to a serious hazard, the driver of the vessel shall inform the customs office as soon as possible.

(art. 44, para. 1, LD)

Vessel personnel are required to assist AFD personnel in the performance of their duties in the manner required by the AFD.

(art. 8, para. 2, and 44, para. 1, LD)

Goods allowed for duty-free treatment under s. 11 are not affected by the obligation to present and declare.

(art. 44, para. 1, LD)

¹ The person subject to the obligation to declare must announce the ship of goods without delay at the announcement station of the Basle Navigation Branch of Basel upon entry into the customs territory or during the exit.

² The announcement station shall deliver to the customs office, on the next business day, all the announcements of the vessels entered and released.

³ The advertisement must include the following particulars:

A.

The timing of the border crossing;

B.

The name, official number and country of registration of the vessel;

C.

The approximate gross weight of the load;

D.

Where applicable, the number of containers loaded;

E.

The usual commercial designation of the goods;

F.

Intended transshipment sites.

(art. 44, para. 1, LD)

Foreign goods must not be declared under the transit procedure if they are transported between the customs border and one of the customs landings between the customs border and Rheinfelden, or in the opposite direction, There is no intermediate berthing.

(art. 44, para. 1, LD)

This section applies to all aircraft coming into or from the foreign customs territory.

(art. 44, para. 1, LD)

¹ In the construction, processing or operation of customs aerodromes, the requirements for customs supervision and customs control must be taken into account.

² Projects relating to customs procedure and customs border must be submitted prior to AFD for approval.

(art. 44, para. 1 and 2, LD)

¹ In particular, the operator of an aerodrome shall:

A.

All landings and take-offs of aircraft originating in or destined for the foreign customs territory shall be announced in advance at the competent customs office;

B.

A sufficient separation of customs procedures is guaranteed for persons and goods;

C.

To ensure that all persons concerned are sufficiently informed.

² AFD sets out for each customs aerodrome the obligations under para. 1.

(art. 44, para. 1, LD)

Customs aerodrome personnel are required to assist AFD staff in the performance of their duties in the manner required by the AFD.

(art. 44, para. 1, LD)

¹ In cross-border air traffic, landing and takeoff can only take place on customs aerodromes. Flights to or from a Swiss customs enclave are deemed to be transborder flights. AFD may also authorise landings and takeoffs outside the customs aerodromes. It lays down the conditions in the authorisation. ¹

² If an aircraft is to land at an aerodrome that is not a customs aerodrome, the aerodrome direction or, in its absence, the commanding officer must notify the nearest customs office and follow the instructions.

³ If an aircraft is to land outside an aerodrome in the event of serious danger or force majeure, the CO shall inform the nearest customs office and follow his instructions.

⁴ The aircraft, crew members, passengers and goods remain under the supervision of the local authorities until the arrival of the instructions.

(art. 44, para. 1, LD)

¹ The aircraft and the goods carried must not be presented or reported:

A.

They fly over the customs territory without an intermediate landing; or

B.

If they do, without landing on the foreign customs territory, a circular flight from a Swiss airfield or a flight from a Swiss airfield to another Swiss aerodrome.

² 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. ¹

(art. 44, para. 1, LD)

In air traffic, the declaration for the transit procedure in 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 ¹ .

¹ In order for AFD to be able to monitor and control the traffic of persons and goods across the customs border, to combat customs offences, prosecute them and carry out the legislative acts of the Confederation other Customs, lists of passengers and goods must be submitted to the customs authorities upon request:

A. ¹

By undertakings which carry out cross-border carriage of persons or goods in rail traffic, by bus, by boat traffic and by air traffic, provided that they establish such lists;

B.

By the operator of an aerodrome, provided that such lists are established.

² The following data must be provided:

A.

The name, first name, address, date of birth and passport number of the passenger;

B.

The places of departure, transit and final destination of the transport;

C.

The name of the travel agency through which the transportation was booked.

³ The obligation to surrender lists of passengers and goods expires six months after the execution of the transport.

⁴ AFD destroys the data provided to it 72 hours after receipt.

(art. 49 LD)

The international transit regimes applicable to Switzerland under an international treaty are governed by the provisions of the said Treaty.

(art. 49, para. 2, LD)

¹ The identity of the goods is guaranteed by a seal. Only seals considered adequate by AFD are allowed.

² The person subject to the obligation to report indicates the type and number of seals in the customs declaration.

³ AFD may waive the sealing if the identity of the goods is guaranteed by their description or other appropriate measures.

(art. 49, para. 2, LD)

¹ The transit time shall be limited to the time required for transit.

² For important reasons, AFD may extend the validity period.

(art. 49, para. 3, LD)

¹ The discharge of the transit procedure shall be requested at the office of destination within the period of validity of the transit document.

² If the AFD finds irregularities, it refuses to clear the transit system and retains the security right up to the payment of import duties with a conditional payment obligation.

(art. 52, para. 1 and 2, LD)

If the warehouse keeper stores goods for his or her own account, he or she is deemed to be also in storage.

(art. 53, para. 3, LD)

¹ Goods placed under the final export procedure must be sent to the foreign customs territory within six months of the acceptance of the customs declaration.

² If the goods cannot be exported within six months of the acceptance of the customs declaration, the warehousekeeper may ask the AFD to extend the period of export. AFD accepts the application when the following conditions are met:

A.

The purchaser of the goods has its seat or domicile outside the customs territory at the time of the application;

B.

The goods may not be exported within six months of acceptance in customs for sufficient reasons, such as delays in the supply chain, non-conclusion of a contract or one of the grounds referred to in para. 4.

³ The AFD may, on request, extend the time limit on three occasions to a maximum of no more than six months each.

⁴ If the warehouse has been prevented without its fault, in particular in the event of the failure of the final consignee abroad, natural disasters, measures for the application of international sanctions or war events in the country of Destination, to export the goods for extended periods in accordance with the provisions of para. 3, it may request the Customs Branch to extend the export period.

⁵ Requests for extensions of export deadlines must be submitted in writing, before the expiry of the time limit, to the customs office competent for that purpose. They must be reasoned and have appropriate documents.

⁶ If the goods are not sent to the foreign customs territory within the export period, the export regime shall be revoked.

(art. 54, para. 2, LD)

The condition of conformity is not fulfilled in particular if the applicant has committed a serious offence or repeated infringements of federal law, to the extent that his execution is the responsibility of the AFD.

(art. 54 LD)

AFD withdraws the authorization if the warehoused:

A.

No longer meets the conditions set out in s. 54, para. 2, LD;

B.

Does not comply with the conditions and charges laid down in the authorisation; or

C.

Commits repeated offences under federal law, to the extent that it is the responsibility of the AFD.

(art. 56, para. 2, LD)

¹ Work is permitted to ensure the storage of the goods during storage, as well as examination, analysis, repackaging, fractionation, sorting, removal of the outer packaging and sampling.

² In motivated cases, the Customs Branch may authorize further work within the meaning of s. 40, let. B.

(art. 56, para. 2, LD)

¹ The following are not allowed:

A.

That create a risk of deception; or

B.

Which may lead to a reduction in charges or to circumvention of the legislative acts of the Confederation other than customs.

² AFD may prohibit the opening of goods if this operation is likely to jeopardise the smooth operation of the investment under customs arrangements in Switzerland or abroad.

(art. 58, para. 1, LD)

¹ The person subject to the obligation to report must indicate at the customs declaration the use of the goods and their user.

² In the event of a change in the use of the goods or the user, or in the case of a transfer of ownership of the goods, the person subject to the obligation to declare must submit a new customs declaration. It shall, where appropriate, attract the attention of other persons subject to the obligation to declare on their obligations under that obligation.

³ The new customs declaration referred to in para. 2 must be presented before the change in the use of the goods or the user and before the transfer of ownership. The AFD may provide that the customs declaration is made at a later date, in particular in the case of goods imported for uncertain sale.

⁴ If no new customs declaration referred to in para. 2 is not presented, the customs debt arises at the time when the new customs declaration should have been presented.

⁵ The temporary entry regime applies to only one crossing of the border with re-importation or subsequent re-export of the goods. AFD may authorize repeated crossings for certain goods.

(art. 58, para. 2, let. B, LD)

¹ AFD decides on measures to ensure identity.

² The guarantee of identity must be mentioned in the customs declaration.

(art. 58, para. 1, LD)

¹ Authorisation for the temporary admission of a foreign means of transport for commercial purposes in the customs territory within the meaning of Art. 34 must be requested from the AFD before the first importation.

² Authorisation for the temporary admission of a foreign means of transport for personal use in the customs territory within the meaning of Art. 35 must be requested from the AFD at the time of the first importation or during the acquisition in Switzerland.

³ AFD may renew the authorizations provided for in s. 35, para. 1 and 2, let. A.

(art. 59, para. 2, LD)

¹ An authorization for inward processing traffic is granted to persons:

A.

Who have their registered office or domicile in the customs territory;

B.

Who carry out the development themselves or who enforce it by third parties; and

C.

Offer the guarantees of a regulatory procedure of the procedure.

² Where a number of persons perform improvements on the same goods, the authorization may also be granted to communities of persons.

³ The authorisation shall be granted on request by the Directorate General of Customs or by the customs offices authorised by the Customs Bureau no later than 30 days after receipt of all the supporting documents. ¹

⁴ The Customs Branch submits for notice an application for the granting of an authorization to the relevant federal organizations and services if this is necessary to determine whether the conditions under s. 12, para. 3, LD or s. 41, para. 2, of this Order are met.

(art. 59, para. 2, LD)

The authorization of the Customs Branch should include:

A.

The process to be applied for inward processing;

B.

The name and address of the holder of the authorization;

C.

The competent supervisory authority;

D.

The designation, tariff classification and, where appropriate, the quantity of goods to be introduced into the customs territory in order to be perfected;

E.

Description of development;

F.

The extent of the reduction in customs duties or the reference to the exemption;

G.

Requirements relating to the collection of charges for waste and by-products resulting from development;

H.

Charges, including time limits for the export of compensating products and for the discharge of the inward processing regime, the physical control and procedural requirements and the formal requirements of procedure.

(art. 59, para. 3, LD)

¹ Taxation is based on the suspension system.

² The refund procedure shall be applied where the applicant so requests or where the payment of any royalties payable appears to be compromised.

(art. 59, para. 4, LD)

¹ The inward processing regime shall be deemed to be discharged and the reduction or relief of customs duties shall be granted definitively if the holder of the authorisation has complied with the charges laid down in the authorisation.

² The Permittee must:

A.

Submit to the designated supervisory authority, within the prescribed time limit, the request for the final reduction or relief of customs duties;

B.

To prove to that Office, in the prescribed form, that the goods entered into the customs territory or the indigenous goods used in the traffic based on the equivalence have been re-exported as compensating products within the time limit Prescribed; and

C.

Prove the quantity of refined goods and waste or by-products by presenting it with revenue, manufacturing reports or similar documents.

³ The DFF may provide procedural facilities.

(art. 59, para. 4, LD)

¹ The waste and by-products resulting from the development process remaining in the customs territory shall be declared, when the inward processing regime is discharged, to the monitoring office for the purpose of release Practice.

² The collection of customs duties on waste and by-products is governed by the tariff classification of the goods introduced into the customs territory to be perfected. The AFD may grant a reduction or relief of customs duties.

(art. 59 LD)

¹ The provisions of Art. 165 to 168 do not apply to agricultural products and basic agricultural products under s. 43, para. 2.

² The inward processing of these goods is deemed to be authorized.

³ The DFF rules the refund procedure.

(art. 60, para. 2, LD)

¹ An authorization for outward processing traffic is granted to persons:

A.

Have their seat or domicile in the customs territory; and

B.

Offer the guarantees of a regulatory procedure of the procedure.

² The authorisation shall be granted on request by the Directorate General of Customs or by the customs offices authorised by the Customs Bureau no later than 30 days after receipt of all the supporting documents. ¹

(art. 60, para. 2, LD)

The authorization of the Customs Branch should include:

A.

The process to be applied for outward processing;

B.

The name and address of the holder of the authorization;

C.

The competent supervisory authority;

D.

The designation, tariff classification and, where applicable, the quantity of goods that will be exported for development;

E.

Description of development;

F.

The extent of the reduction in customs duties or the reference to the exemption;

G.

The requirements relating to the collection of the charges for the compensating products entered on the customs territory;

H.

Charges, including time limits for the introduction of compensating products in the customs territory and for the discharge of the outward processing regime, the physical control and procedural requirements and the requirements Formal procedure.

(art. 60, para. 4, LD)

¹ The outward processing regime is deemed to be discharged and the reduction or relief of customs duties shall be granted definitively if the holder of the authorisation has complied with the charges laid down in the authorisation.

² The Permittee must:

A.

Submit to the designated supervisory authority, within the prescribed time limit, the request for the final reduction or relief of customs duties;

B.

To prove to that Office, in the prescribed form, that goods exported for outward processing or foreign goods used in traffic based on equivalence have been reintroduced into the customs territory as Countervailing products within the prescribed period; and

C.

Prove the quantity of refined goods and waste or by-products by presenting it with revenue, manufacturing reports or similar documents.

³ The DFF may provide procedural facilities.

(art. 53, para. 3, 61, para. 1, 62, para. 2, and 65, para. 2, LD)

Goods may be placed under the export regime and then stored in an open customs warehouse or a free-to-bond deposit only if the purchaser has his or her seat or domicile outside the customs territory.

(art. 61, para. 4, LD) ¹

If the export regime is not discharged, the person subject to the obligation to report must immediately return the tax decision to the customs office that made the taxation of the exported goods.

Art. 49 of the Order of 5 April 2006 on the finances of the Confederation ¹ Shall apply in so far as the following provisions do not derogate from it.

(art. 76, para. 1, LD)

¹ The deposit of cash is generally held in Swiss francs.

² AFD can accept foreign currencies as a cash deposit. It lays down the conditions for this.

(art. 76, para. 1, LD)

¹ AFD can recognize as collateral the following titles:

A.

Confederation borrowing;

B.

Swiss bank cash obligations;

C.

Swiss franc bonds, listed on the Swiss Stock Exchange, of indigenous debtors.

² The deposit is made with the Swiss National Bank.

³ The depositor remains obliged to monitor the recorded titles in respect of their maturity, draw or refund, and to take all necessary measures to maintain the value and encashment of the amounts due. If the recorded title is to be given to it, then a new security right must be filed.

⁴ AFD periodically checks whether the recorded titles still correspond to the required level of security. If the recorded securities lose value during the logging period, it sets a time limit to provide a new security. If no new security is provided, the titles are realized.

(art. 76 LD)

The holders of PCD accounts must provide a flat rate security equal to 50 % of the average customs duties for two weeks.

(art. 76 LD)

The provision of a security right is required in the following plans:

A.

Transit regime;

B.

Customs warehouse regime for consumer goods;

C.

Temporary entry regime.

(art. 76, para. 4, LD)

¹ The security amount is as follows:

A.

100 % of the customs duties in the case of consumer goods warehouses;

A ^Bis . ¹

A maximum of 10 % of the customs duties for an WEAO;

B.

At least 25 % of the customs duties in the other cases.

² For international transit, the amount of security is governed by international treaties.

(art. 76, para. 4, LD)

¹ The provision of a security right is not necessary in the system of temporary admission according to Art. 34, para. 2 ^Bis , nor in the suspension system for inward processing and outward processing plans. ¹

² AFD decides whether, in other cases, the provision of a security right may be waived.

(art. 76 LD)

¹ If the customs debt guaranteed by deposit of securities becomes due, the AFD may grant a payment period to the debtor with a precise indication of the amount of the debt.

² If the debtor of the customs debt pays within that period, the recorded securities shall be returned to the debtor.

³ If the payment does not take place or is not made within the prescribed period, the securities shall be carried out.

(art. 77, para. 1, LD)

¹ Can be recognized as a general or individual bond:

A.

A bank under supervision of the Federal Financial Market Supervisory Authority ¹ Having its seat in Switzerland; or

B.

An insurance company under the supervision of the Confederation having its registered office in Switzerland.

² AFD may recognise as an individual surety a legal person having its registered office in Switzerland or, exceptionally, a natural person having his domicile in Switzerland who is proved to be in a position to respond to a customs claim Individual.

³ It may require that the bond be provided by more than one person.

(art. 77, para. 2, LD)

AFD sets the maximum amount of liability (amount of the bond).

(art. 77, para. 2, LD)

¹ The bond is validly accepted only when the surety has signed the official bond form.

² For legal persons, the competence to subscribe to the guarantee is governed by the right of signature.

(art. 77 LD)

The guarantor replies:

A.

Customs duties and interests;

B.

Royalties and interest collected under the laws of the Confederation other than customs;

C.

Fines;

D.

Fees, procedure fees and other fees.

(art. 77 LD)

¹ The AFD monitors the financial situation of the Surety.

² It shall take the necessary measures where there are indications that the guarantor is unable to meet the financial commitments made.

³ It may require the debtor of the customs debt to increase the amount of the bond:

A.

If the latter does not cover all the claims referred to in Art. 200; or

B.

If the amount of the remaining bond appears insufficient.

⁴ Instead of an increase in the amount of the bond, the debtor of the customs debt may provide another acceptable security.

⁵ The PCD account can be blocked until the amount of the bond is raised or until the security is provided.

(art. 78, para. 1, LD)

The receipt shall indicate the amount paid and the customs claim to which the payment relates.

(art. 78 LD)

¹ AFD announces the customs claims to the administration of the bankruptcy if the bankruptcy is pronounced:

A.

Against the debtor of the customs debt; or

B.

Against the guarantor and whether there are any customs claims against that person.

² If AFD waives the advertisement prescribed in para. 1, let. A, it requires the guarantor to pay the full payment of the customs debt. It establishes for the surety a receipt which serves as a debt obligation in the bankruptcy proceedings.

³ The bond does not end with the bankruptcy of the debtor of the customs debt.

(art. 78 LD)

¹ If the debtor of the customs debt dies, the AFD requires the guarantor to pay the debt within the meaning of s. 200, let. A, b and d, and announces the claim when the inventory of inheritance is compiled.

² In the event of the death of the guarantor, his obligations pass to the heirs. AFD announces the claim within the meaning of Art. 200, let. A, b and d, when the inventory of inheritance is compiled.

(art. 79, para. 2, LD)

When a general bond is terminated, AFD informs the debtor of the customs debt and requires that it provide a new security within a specified period of time.

(art. 79, para. 1, LD)

An individual bond ends with:

A.

Full payment of the debt;

B.

The execution and full coverage of the debt;

C.

The fulfilment of the customs pledge and the full coverage of the debt;

D.

The forgiveness of the debt;

E.

The prescription of the debt.

(art. 79, para. 3, LD)

¹ AFD cancels a general bond or individual bond, in particular:

A.

If the surety loses the necessary capacity to commit;

B.

If the surety transfers his or her registered office or home abroad;

C.

If the surety is not in a position to meet the financial obligations or if the bankruptcy has been pronounced against it; or

D.

If the heirs of the guarantor are unable to meet the financial obligations.

² It requires the debtor to provide a new security within a specified time.

³ If no security is provided within the prescribed time limit, the AFD shall make a decision on the requisition of security rights against the debtor of the customs debt or engage in the prosecution of debts.

(art. 76, para. 2 and 3, and 81 LD)

¹ A customs claim not yet payable shall be deemed to be:

A.

Decisions on customs debt that have not yet entered into force;

B.

Customs claims and other claims whose amounts are not yet known in its entirety.

² The payment of the debt also appears threatened if there is no customs pledge or if it is insufficient.

(art. 81 LD)

The decision to requisition security rights shall contain:

A.

The indication that the Swiss Confederation, represented by AFD, is the creditor;

B.

The name and address of the debtor of the customs debt;

C.

The claim for which the security is required and, where applicable, for which the receivership is pronounced and the amount of that debt;

D.

The legal basis for the requisition of security rights;

E.

The indication of the form of the security to be provided and its amount;

F.

The exact designation of the objects being sequestrated and the place where they are located (the receiver's place);

G.

The time limit for providing security;

H.

The competent office for the receipt of the security;

I.

The indication that the conditions of liability of AFD for the payment of damages are governed by the provisions of the Act of 14 March 1958 on liability ¹ ;

J.

The indication of legal remedies.

(art. 81 LD)

¹ The decision to requisition security rights is addressed to:

A.

The debtor of the customs debt;

B.

To the Office of the prosecution having jurisdiction to execute the receiver's order instead of the receiver.

² The decision to requisition security rights is executable immediately.

³ The AFD shall submit a requisition for prosecution to the Office of the Receivership of the Receivership within ten days of the notification of the Receivership. ¹

⁴ The relevant provisions of the FA ² Are applicable.

⁵ In special cases, the receiver of property may be renounced. The s. 1, let. B, 3 and 4 and art. 209, let. F and i, are not applicable in these cases.

(art. 81 LD)

¹ The AFD repeals the decision to requisition security and raises a potential receiver when the necessary security has been provided. It shall inform the Office of the competent prosecution of the place of the receiver.

² If an appeal against a decision to requisition security is allowed, the receiver and the prosecution shall become moot.

(art. 82 LD)

¹ The customs pledge shall be used to ensure the recovery of claims referred to in Art. 200.

² It also serves as a means of preserving evidence in criminal proceedings or in administrative criminal proceedings.

(art. 76, para. 2, and 82 LD)

A customs claim not yet payable shall be deemed to be:

A.

Decisions on customs debt that have not yet entered into force;

B.

Customs claims and other claims whose amounts are not yet known in its entirety.

(art. 83 LD)

¹ The receiver may also refer to goods or things:

A.

On which third parties have property or security rights; or

B.

Which are pledged under the law of the prosecution, sequestered or integrated into a mass of bankruptcy.

² If the third parties are known, the AFD informs them of the receiver.

(art. 83 LD)

The AFD shall draw up a record of the receiver of a customs pledge and make a decision on the matter. An appeal against that receiver shall not have suspensory effect.

(art. 83, para. 2, LD)

The receiver of the receiver's decision is the person in whom the good or thing to be held is in the possession or custody of the receiver.

(art. 83, para. 3, LD)

¹ The owner of a merchandise found and sequestered is deemed to be entitled.

² AFD takes the necessary steps to seek the right.

³ If the right cannot be determined, an official notice shall be published. This notice contains an invitation from the person entitled to enforce his legal rights within a specified period of time.

⁴ The charge laid down in the search for the right holder must be in reasonable proportion to the value of the goods. The search for the eligible person may be waived if the value of the good does not exceed 1000 francs.

⁵ If the search is not completed or the search is unsuccessful, the goods are produced.

(art. 83, para. 3, LD)

¹ The person entitled to a good found and sequestered must prove his or her right.

² If the AFD considers that this evidence is not provided, it shall set a suitable time limit for the exercise of its right through an action with the competent civil court.

³ If there are several rights holders and the result is a dispute as to the person to whom the goods are to be returned, AFD can be released by consigning the goods to court.

⁴ The owner recognized by the AFD assumes full responsibility for a person who, if any, has a better right. AFD will only deliver the goods to the AFD if it agrees to a commitment in this regard.

⁵ The person entitled to a good found and sequestered may file an appeal against the decision of the receiver within 30 days of the completion of the search or publication of the official notice.

⁶ It must pay the amount of duty owed on the goods and pay the costs of the receiver, the research, the publication of the official notice and the preservation.

(art. 84 (LD)

¹ The return shall terminate the receiver of the customs pledge. This pledge is given to the receiver of the receiver's decision. In the event of a dispute, the proceedings shall be conducted in accordance with Art. 218, para. 3.

² If an appeal against the receiver is pending, the AFD shall inform the recourse authority of the return of the goods or of the thing.