Key Benefits:
I. Tobacco Taxation
1 The Confederation levies a tax on manufactured tobacco ... 2 And on materials that are used in the same way as tobacco (substitute products).
2 The terms "manufactured tobacco and substitute products" used in this Act are defined in the Tobacco Taxation Order of December 15, 1969. 3 .
1 New content according to the c. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
2 Expression biffered by ch. I of the LF of 19 Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ). This mod has been taken into account. Throughout the text.
3 [RO 1969 1286, 1974 1021 art. 4. 1, 1987 2321, 1993 331 hp. I 5, 1996 590, 1997 376, 2003 2465, 2007 1469 Annex 4, c. 25, 2008 3159. RO 2009 5577 Art. 43]. See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
II. Authorities
As regards the charges on manufactured tobacco (tobacco tax, customs duty, value added tax), the Directorate General of Customs shall adopt all the instructions and take all decisions which are not reserved Expressly to another authority. 1 It shall be entitled to give the houses listed in the register of manufacturers, importers and dealers of raw materials, instructions on the indications, rationales and measures necessary for the collection and reimbursement of the Royalties, and for control purposes.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
III. Applicable law
With the exception of special provisions of this Law and the ordinances based on this Law, the provisions governing customs duties and special taxes on the collection of which the performance of the customs requirements may give rise are Applicable, by analogy, to tax on tobacco.
I. Purpose of Tax
1 Are subject to tax:
3 Manufactured tobacco products which, until consumption, do not undergo any further industrial manufacturing processes, are deemed to be ready for consumption.
4 "Switzerland" is deemed to be the customs territory within the meaning of Art. 3, para. 1, of the Customs Act of 18 March 2005 (LD) 4 . 5
1 Repealed by c. I of the LF of 19 Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 Introduced by c. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
3 Repealed by c. I of the LF of 19 Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
4 RS 631.0
5 New content according to the c. 8 of the annex to the Customs Act of 18 March 2005, in force since 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
II. Tax Exemption
Are exempt from tax:
1 New content according to the c. 8 of the annex to the Customs Act of 18 March 2005, in force since 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
2 RS 631.0
3 Repealed by c. 8 of the annex to the Customs Act of 18 March 2005, with effect from 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
4 Introduced by c. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
III. Assureciation 1
Are subject to tax:
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 New content according to the c. 8 of the annex to the Customs Act of 18 March 2005, in force since 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
IV. Tax Succession
1 The fiscal successor is subrogated to the duties and tax rights arising under another of this Act.
2 Are deemed to be tax successors:
3 If several tax successors are taken into account, each of them must personally fulfil the duties of this Act and may personally exercise the rights arising out of that Act. Each fiscal successor releases the others within the limits of its payment; its rights of appeal are governed by the existing law relationship between the tax successors.
V. Joint and several liability for tax
1 Those responsible are jointly and severally liable with the taxable person or successor:
2 The responsibility of the persons designated in para. 1 is extinguished if they establish that they did everything that could be expected of them to determine and execute the tax claim.
I. Start of coverage
1 The tax is due:
2 Where manufactured tobacco manufactured in Switzerland, not permanently packed for the purpose of handing over to the consumer, is delivered to persons or houses not registered in the register provided for in Art. 13 or leave the manufacturer's business for any other destination, the tax is due from that fact by the manufacturer as soon as the goods leave the company; the applicable rate is that which strikes the product manufactured, ready for consumption, the most Imposed.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 Introduced by c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
II. Compute Base
1 The tax is fixed:
2 Where the retail price contributes to the determination of the rate of tax, the rate is fixed, for sets of sets and special packagings, based on the price of the most common packaging for retail sale. The terms "assortment packagings" and "special packagings" are defined by the order of December 15, 1969, governing the taxation of tobacco 2 .
3 The price printed by the manufacturer or importer on the packagings for retail sale cannot be increased at the time of sale. 3
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
3 Introduced by ch. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
III. Tax Calculation (Tax Rates)
1 The tax on manufactured tobacco is calculated on the basis of the tariffs set out in Schedules I to IV. 1
2 With a view to the co-financing of the contributions of the Confederation to the old-age and survivors' insurance, the invalidity insurance and the supplementary benefits to that insurance and to the adjustment to the tax rates in force in the European Community, the Federal Council may:
3 In the event of an increase in rates, the Federal Council may take measures, in particular to prevent the effectiveness of the tax increase being delayed. In particular, until the entry into force of the tax increase, it may oblige manufacturers and importers to limit the production and import to sales made in a comparable period of the previous year, taking into account The evolution of the application. 4
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RO 2003 2460
3 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
4 New content according to the c. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
1 Repealed by c. I of the PMQ of 24 March 1995, with effect from 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
I. Basic provisions
1. Register of Manufacturers, Importers and Merchants of Raw Materials
1 The Customs Branch maintains a registry:
2 The person who, in Switzerland, manufactures industrially or imports for the resale of manufactured tobacco; the person who imports raw materials or operates in Switzerland the trade in raw materials must be registered in the relevant register. Swiss or imported.
3 Registration is subject to the following conditions:
4 Any changes related to the corporate name, the personal home, the corporate headquarters or the business activity must be reported to the Customs Branch. Homes that drop out of business, their homes or business offices in Switzerland will be removed from the register.
5 The term "raw materials" is defined in the December 15, 1969 order for the taxation of tobacco 1 .
2. Reward for manufacturers importing and selling raw materials
1 Must be engaged by a reverse charge filed with the Customs Branch:
2 Control numbers are assigned to persons subject to the obligations arising from the reverse.
1 Expression biffered by ch. I of the LF of 19 Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
3. Control measures
1 Manufacturers of manufactured tobacco, operators of approved tax warehouses, as well as importers and dealers of raw materials must maintain complete control, also mentioning stocks and changes in stocks, control of which The elements are determined by the Customs Branch. 1 They must retain this control, supporting documents, business papers and documents for ten years, and must, upon request, submit them to the Customs Branch. They are required to provide the latter with information on all facts that may be relevant to the performance of this Act. In addition, the Directorate-General for Customs has the right to have an impromptu check, at all times, by its organs, factories and workshops, the deposits of goods and other commercial premises.
2 The use or remission of raw materials for purposes other than manufacturing manufactured tobacco is subject to authorization by the Customs Branch. In addition, customs duties will be collected after the fact on imported raw material duty free.
3 The destruction of raw materials as well as manufactured tobacco not yet imposed is subject to authorization by the Directorate General of Customs.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
4. Trade Requirements
1 Manufactured tobacco-ready tobacco products manufactured in Switzerland can only leave the factory in packagings for retail sale. The import of manufactured tobacco is permitted only in packagings for retail sale. Such packagings shall bear the following particulars:
1bis The indications referred to in para. 1, let. A and b are not required on packagings for the retail sale of manufactured tobacco for export under customs supervision or for placement in an approved tax warehouse. 2
2 Only packagings for retail sale hereafter are permitted for the following manufactured tobacco products, ready for consumption:
4 For the purposes of this Act, the Order of December 15, 1969 regulating the taxation of tobacco 4 Provides that manufacturers and dealers of manufactured tobacco may be subject to additional obligations.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
3 Repealed by c. I of the LF of 19 Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
4 See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
II. Determination and Payment of Tax
1. Rates for cigars and cigarettes 1
1 The tax rate applicable to the types of cigars and cigarettes manufactured in Switzerland shall be fixed in advance by the Directorate General of Customs on the basis of reports submitted by the manufacturer in accordance with the provisions of the order of 15 December 1969 regulating tobacco taxation 2 .
2 On request, the rate of tax is also fixed in accordance with para. 1 for the kinds of cigars and cigarettes that an importer imports regularly.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
2. Amount 1
1 The tax on manufactured tobacco manufactured in Switzerland or placed on consumption at the exit of an approved tax warehouse is determined on the basis of the tax declaration that the manufacturer or operator of the approved tax warehouse must present Monthly to the Customs Branch. 2
2 The tax return is binding on the tax return; it is, subject to the outcome of the formal review, the basis for determining tax in each case.
3 The tax on imported manufactured tobacco is fixed by the customs offices on the basis of the customs declarations which must be presented to them. The form of the customs declaration is governed by Art. 28 LD 3 . 4
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
3 RS 631.0
4 New content according to the c. 8 of the annex to the Customs Act of 18 March 2005, in force since 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
3. Eligibility 1
1 The tax is payable at the birth of the tax claim. For taxable persons who have provided security in the sense of s. 21, para. 1, or 26 C , the payment period runs until the last day of the second month following the day of the due date. The Federal Customs Administration (Customs Administration) may exceptionally extend the time limit for payment. 2
2 The tax on imports into postal and tourist traffic, for which the importer does not submit a written declaration (s. 18, para. 3), as well as the tax for which there is no security right within the meaning of s. 21, is paid according to the provisions governing customs duties. 3
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
3 New content according to the c. 8 of the annex to the Customs Act of 18 March 2005, in force since 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
II Bis . Interest
1 In the event of a delay in the payment of the tax, a moratorium is due from its liability.
2 The customs administration must have a remunerative interest from the time it collected an amount erroneously or did not refund an amount incorrectly.
3 The Federal Council may provide for exceptions to the perception of the moratorium.
4 The Federal Department of Finance sets interest rates.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
III. Security interests and tax pledges
1 Manufacturers and importers of manufactured tobacco registered in the register provided for in Art. 13 must provide security in the forms provided for in s. 76 LD 1 The security rights cover all claims of the customs administration vis-à-vis the manufacturer and the importer, resulting from or arising from the imposition of the tax on tobacco, customs duty and value added tax. 2 Security rights may be released only when the taxable person has met all of his obligations. The amount of security rights is fixed by the Directorate General of Customs.
2 The Confederation has a legal right to pledge on manufactured tobacco ... for which the royalties are due (tax on tobacco tax). The requirements governing the customs pledge shall apply mutatis mutandis.
1 RS 631.0
2 New content of sentences according to c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
IV. Application for supplement, ex officio refund
1 If, as a result of a customs administration error 1 , a tax owing has not been liquidated or has been liquidated too low, or a refund has been set too high, the difference is claimed, unless it is prescribed under s. 23.
2 If the official control of the determination of tax or business controls reveals that a tax has been improperly collected, the overpaid amount is refunded ex officio.
1 New expression according to c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
Prescription
1 The tax claim shall be prescribed for five years from the end of the calendar year in which it arose. 1
2 The limitation period is not short and, if it has commenced to run, it is suspended for the duration of a claim, appeal or revision proceeding concerning the tax liability or claim.
3 The limitation period shall be interrupted whenever a person who is liable for payment recognizes the tax claim and whenever an official act to recover the debt is brought to the knowledge of a person who is liable for payment. Each time a new limitation period begins to run.
4 Suspension and suspension shall have effect in respect of all persons who are required to pay.
5 The tax claim is prescribed in all cases by 15 years from the end of the calendar year in which it arose. 2
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
VI. Repayment and remission
1. Reimburse 1
1 The tax on manufactured tobacco manufactured in Switzerland or imported is refunded to the taxable person: 2
2 The time limit for submitting the claims and the procedure are set out in the December 15, 1969 order for the taxation of tobacco 6 .
3 The tax refunded is again due to the re-importation of exported manufactured tobacco.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 New content according to the c. I 3 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
3 New content according to the c. I 3 of the LF of 17 Dec. 2010 on the purchase of goods in airport duty free shops, in force since 1 Er June 2011 ( RO 2011 1743 ; FF 2010 1971 ).
4 RS 631.0
5 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
6 See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
2. Discount
1 It is remitted to the taxable person in respect of manufactured tobacco manufactured in Switzerland and imported:
2 The Federal Council regulates the modalities.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 631.0
I. Manufacturing, Processing, Management
1 Manufacturers and importers of manufactured tobacco products offering the required security are authorized to manufacture, process and manage manufactured tobacco in suspension of tax in an approved tax warehouse.
2 Management includes the reception, storage and preparation for the shipment.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
II. Authorization
1 Can be authorized as registered tax warehouses:
2 The Federal Council lays down the conditions governing the creation and operation of approved tax warehouses; the customs administration grants the authorisation.
3 The authorization is withdrawn in the following cases:
1 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
III. Monitoring
Registered tax warehouses are subject to the supervision of the customs administration.
1 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
IV. Security Interests
Registered tax warehouse operators provide security in the sense of s. 21, para. 1, for tax and other royalties.
1 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
V. Controls
Registered tax warehouse operators are subject to the control measures listed in s. 15.
1 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
VI. Transport
1 For imported manufactured tobacco, not imposed, transported from the border to an approved tax warehouse, importers assume the obligations under this Act; they must provide security for tax and other charges.
2 When acting as shippers, licensed tax warehouse operators assume the obligations under this Act for non-taxed manufactured tobacco shipped from one approved tax warehouse to another or, for tobacco Manufactured for export, from a tax bonded warehouse at the border; they must provide security for tax and other charges.
3 Security rights shall cease to have effect in the following cases:
4 The operator of the approved tax warehouse shall advertise to the customs administration each shipment of non-taxed manufactured tobacco.
1 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
I. Fixing of production prices
The Federal Council shall fix, after hearing the relevant circles, the production prices according to the varieties and qualities, as well as the supplements resulting from the costs of receiving the tobacco and its fermentation.
1 New content according to the c. I 31 of the 9 Oct LF. 1992 on the reduction of financial aid and allowances, in force since 1 Er Jan 1993 (RO) 1993 325).
II. Support by manufacturers of manufactured tobacco; indigenous tobacco funds and tobacco prevention funds 1
1 The Order of December 15, 1969 regulating the taxation of tobacco 2 Statue on the transfer of indigenous tobacco to manufacturers of manufactured tobacco.
2 The Federal Council may:
3 The funding fund referred to in para. 2, let. B, is managed by the Société coopérative pour l' achat du tabac Indigenous and placed under the supervision of the Directorate General of Customs. 6
4 The smoking prevention fund referred to in paragraph 2 (c) is managed by a prevention organisation and is under the supervision of the Federal Office of Public Health, in collaboration with the Federal Office of Sport. 7
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 See currently O du 14 oct. 2009 on tobacco taxation (RS 641.311 ).
3 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
4 Introduced by c. I of the PMQ of 21 March 2003 ( RO 2003 2460 ; FF 2002 2553 ). New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 (RO) 2009 5561; FF 2008 447).
5 New content according to the c. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
6 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
7 Introduced by ch. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
III. Collaboration between cantons and agencies
The Federal Council can call upon the cooperation of the cantons and economic bodies. Any person who is required to cooperate is subject, in respect of professional secrecy, to the provisions applicable to federal employees.
1 If the tax has been refunded or wrongly remitted, the customs administration claims the refund.
2 The right to restitution shall be limited to five years from the time when the customs administration has been informed of this right, but no later than ten years from the date of the birth of the right.
3 The limitation period is interrupted by any official act claiming restitution; it is suspended until the person subject to tax can be prosecuted in Switzerland.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
I. Complaint
1 The decisions of the Directorate General of Customs may be challenged, by way of complaint, within 30 days of the notification.
2 The claim must be made in writing to the Customs Branch; it must contain specific findings and state the facts used to motivate the claim. The means of proof must be indicated in the complaint and, to the extent possible, attached thereto.
3 Where a complaint is admissible as to form, the Directorate General of Customs shall review its decision without being bound by the conclusions presented.
4 The claim procedure shall be continued notwithstanding the withdrawal of the complaint if there is evidence that the contested decision is not in conformity with the law.
5 The decision on complaint must be reasoned and indicate the legal remedies.
II. Customs use
Decisions made by customs offices and by the Customs Arrondissement may be subject to an administrative remedy under s. 116 LD 2 .
1 New content according to the c. 8 of the annex to the Customs Act of 18 March 2005, in force since 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
2 RS 631.0
1 Repealed by c. 53 of the annex to the Law of 17 June 2005 on the TAF, with effect from 1 Er Jan 2007 ( RO 2006 2197 1069; FF 2001 4000 ).
I. Offences
1. ...
1 Repealed by c. I of the LF of 19 Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2. Submitting tax
1 A fine of not more than 30 000 francs shall be imposed or, if the result is a higher amount, of the quintuple not exceeding the tax exempt or of the unlawful advantage, wilfully or negligently, for obtaining or procuring a third party. Benefit:
2 Art. 14 of the Federal Act of 22 March 1974 on Administrative Criminal Law (DPA) 2 Is reserved.
3 In the event of aggravating circumstances, the maximum amount of the fine shall be increased by half. A custodial sentence of up to one year may also be imposed.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 313.0
3. Deperil of tax
1 A fine of up to 20,000 francs is imposed on any person who, intentionally or negligently, endangers the regular enforcement of the tax provisions on manufactured tobacco:
2 Art. 14 to 16 CCA 2 Are reserved.
3 In the event of aggravating circumstances, the maximum amount of the fine shall be increased by half. A custodial sentence of up to one year may also be imposed.
4 Where it is an offence within the meaning of para. 1, let. E, criminal prosecution under s. 285 of the Penal Code 3 Is reserved.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 313.0
3 RS 311.0
4. Tax Recel
A person who acquires, receives a gift or pledge under his or her care, conceals, conceals, passes or helps to dispose of manufactured tobacco while he knows or must assume that the tax has been subtracted, will be liable to the penalty applicable to the offender.
1 New content according to the c. 9 of the schedule to the CCA, in effect since 1 Er Jan 1975 (RO) 1974 1857; FF 1971 I 1017).
5. Attempt
Attempting to commit a tax offence is punishable.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
5 Bis . Aggravating circumstances
The following are considered aggravating circumstances:
1 Introduced by c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
6. Order-in-Order Preservation
1 The person who contravenes the rules governing trade, the person who, as a manufacturer, importer or merchant of raw material entered in the register, fails to announce a change in the reason for trade, personal domicile, head office Or commercial activity,
A person who otherwise contravenes a requirement of this Act relating to the taxation of manufactured tobacco, an order of performance, a general instruction issued pursuant to any of those provisions, or to a Being served under threat of the penalty provided for in this Article,
Be punished with a fine of up to 5,000 francs.
2 The person who acted negligently is also punishable.
6 Bis . Offences in a business
If the prescribed amount of the fine does not exceed 100,000 francs and the investigation of persons punishable under s. 6 DPA 2 Implies measures of instruction out of proportion to the penalty incurred, the authority may waive the prosecution of those persons and order the undertaking (art. 7 CCA) for the payment of the fine.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 313.0
1 Repealed by c. 9 of the schedule to the CCA, with effect from 1 Er Jan 1975 (RO) 1974 1857; FF 1971 I 1017).
7. Offence Contest
If an offence is a combination of tax evasion, tax evasion or tax evasion and a customs offence, the penalty is the one for the most serious offence; it can be increased by Appropriate manner.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
II. Applicable law
1 Offences shall be prosecuted and tried in accordance with this Act and the DPA 2 .
2 The authority with jurisdiction to prosecute and judge is the customs administration.
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 313.0
II Bis . Issue of criminal action
The requirement of criminal action within the meaning of s. 11, para. 2, DPA 2 Applies to all tax offences.
1 Introduced by c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 313.0
III. Measures
1 In serious cases of subtracting or endangerment of tax or tax fraud committed in an operation, the Directorate General of Customs may order, for a period of up to five years, the cancellation of the operation of the register Manufacturers, importers or dealers of raw materials, or refuse to register in this register.
2 In serious cases of unlawful obtaining of an eluded contribution or refund, the Directorate General of Customs may deprive the author and the undertaking which he represents for a period of up to five years.
IV. Amount of fine
The amount of the fine is vested in the federal fund.
1 Introduced by ch. I of the PMQ of 24 March 1995, in force since 1 Er March 1996 (RO 1996 585; FF 1995 I 85).
I. Tariff of Duties on Tobacco
The tariff of duty on tobacco is set out in Chapter 24 of the General Tariff annexed to the Customs Tariff Act of October 9, 1986. 2 .
1 New content according to the c. I of the LF of 19 Dec. 2008, effective from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).
2 RS 632.10 . In accordance with Art. 5, para. 1, of the Act of 18 June 2004 on official publications (RS 170.512 ), the general tariff and its amendments are not published in the RO. The text of these amendments can be consulted with the Directorate-General for Customs, 3003 Berne. In addition, these amendments are included in the general tariff which is available on the Internet at www.ezv.admin.ch.
II. Repeal of previous legal provisions
The following are repealed at the time of entry into force of this Act:
III. ...
1 Repealed by c. 8 of the annex to the Customs Act of 18 March 2005, with effect from 1 Er May 2007 ( RO 2007 1411 ; FF 2004 517 ).
IV. Entry into force and enforcement
The Federal Council shall fix the date of entry into force. It lays down the necessary implementing provisions.
1 Cigarettes and fine-cut tobacco subject to tax in Switzerland of 1 Er December 2012 to March 31, 2013 are imposed as follows:
2 Manufactured, manufactured and imported tobacco from 1 Er December 2012 and whose retail price has been adapted to the increase in the tax rate of 1 Er April 2013, are taxed according to the new tax rate.
(art. 11, para. 1)
The tax stands at 11.832 cents per coin and 25 % of the retail price, but at least at 21,210 cents per piece.
Remarks
1 New content according to the c. II al. 1 of the LF of 19 Dec. 2008 ( RO 2009 5561 ; FF 2008 447 ). Update as per c. I of the O of 14 Nov 2012 (Tax rates for manufactured tobacco and substitute products), in force since 1 Er Dec. 2012 (RO 2012 6085). See also, above, the disp. And trans. About this mod. The former tax rates are on the OR 2010 4279.
(art. 11, para. 1)
The tax is 0.56 cents per coin and 1 % of the retail price.
Remarks
1 New content according to the c. II al. 1 of the LF of 19 Dec. 2008 ( RO 2009 5561 ; FF 2008 447 ). Update as per c. I of the O of 14 Nov 2012 (Tax rates for manufactured tobacco and substitute products), in force since 1 Er Dec. 2012 (RO 2012 6085). See also, above, the disp. And trans. About this mod. The former tax rates are on the OR 2009 5561.
(art. 11, para. 1)
The tax rises to 38 fr. 00 per kg and 25 % of the retail price, but at 80 fr. 00 at least per kg.
Remarks
1 New content according to the c. II al. 1 of the LF of 19 Dec. 2008 ( RO 2009 5561 ; FF 2008 447 ). Update as per c. I of the O of 14 Nov 2012 (Tax rates for manufactured tobacco and substitute products), in force since 1 Er Dec. 2012 (RO 2012 6085). See also, above, the disp. And trans. About this mod. The former tax rates are on the OR 2009 5561.
(art. 11, para. 1)
The tax goes up:
6 % of the retail price.
1 Update as per c. I of the O of 14 Nov 2012 (Tax rates for manufactured tobacco and substitute products), in force since 1 Er Dec. 2012 ( RO 2012 6085 ). See also, above, the disp. And trans. About this mod. The former tax rates are on the OR 2009 5561.
1 Repealed by c. II al. 2 of the PMQ of Dec. 2008, with effect from 1 Er Jan 2010 ( RO 2009 5561 ; FF 2008 447 ).