Rs 641.31 Federal Law Of 21 March 1969 On The Taxation Of Tobacco (Ltab)

Original Language Title: RS 641.31 Loi fédérale du 21 mars 1969 sur l’imposition du tabac (LTab)

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641.31 federal law on taxation of tobacco (LTab) of March 21, 1969 (status December 1, 2012) the Federal Assembly of the Swiss Confederation, view the art. 31, 32 and 41, al. 1, let. c, al. 2 and 3, of the constitution, given the message of the federal Council of August 28, 1968, stop: Section 1 provisions general art. 1I. tobacco tax I. taxation of tobacco the Federal Government collects a tax on tobacco goods... as well as on the materials that are used in the same way as tobacco (products substitution).
The expressions "tobaccos manufactured and products of substitution" used in the Act are defined in the order of 15 December 1969 regulating the taxation of tobacco.

New content according to chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).
Expression crossed by chapter I of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447). This mod has been taken throughout the text.
[RO 1969 1286, 1974 1021 art. 4 par. 1, 1987 2321, 1993 331 c. I. 5, 1996 590, 1997-376, 2003 2465, 2007 1469 annex 4 ch. 25, 2008 3159. RO 2009 5577 art. [43]. see currently O October 14. 2009 on the taxation of tobacco (RS 641.311).

Art. 2 II. Authorities II. Authorities as regards the royalties charged on tobacco goods (the tobacco tax, duty, value added tax), customs branch stop instructions and makes all the decisions which are not reserved to another authority. It is empowered to give houses registered in the register of manufacturers, importers and dealers of raw materials, instructions on the details, justifications and measures the perception and the refund of fees, as well as for control purposes.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 3 III. Law III. Applicable law except special provisions of this Act and orders based on the latter, the provisions governing customs duties and special taxes to the perception which the execution of customs requirements may give rise shall apply, by analogy, to the tax on tobacco.

Section 2 purpose of the tax and liability art. 4 I. purpose of the tax purpose tax are subject to tax: a. tobacco goods manufactured industrially in Switzerland and consumer loans, as well as tobacco goods imported; b... .c. substitutes.


Are considered consumer loans tobacco manufactures which, up to the consumer, are no later industrial manufacturing process.
Is deemed 'Switzerland' the customs territory within the meaning of art. 3, al. 1, of the Act of March 18, 2005 on Customs (LD).

Repealed by no I of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447).
Introduced by chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).
Repealed by no I of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447).
RS 631.0 new content according to section 8 of the schedule to the Act of March 18, 2005 on customs, in force since May 1, 2007 (RO 2007 1411; FF 2004 517).

Art. 5 II. II tax exemption. Tax exemption are exempt from tax: a. the goods duty-free tariffs under art. 8 LD; b... .c. tobaccos manufactured not intended for the consumer; d. tobacco goods and preparations intended to alleviate asthma, if they are registered as drugs.

New content according to section 8 of the schedule to the Act of March 18, 2005 on customs, in force since May 1, 2007 (RO 2007 1411; FF 2004 517).
RS 631.0 repealed by section 8 of the schedule to the Act of March 18, 2005 on customs, with effect from May 1, 2007 (RO 2007 1411; FF 2004 517).
Introduced by chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).

Art. 6 III. Tax liability III. Liability are subject to tax: a. for tobaccos manufactured in Switzerland: the makers of the product ready for consumption; b. for tobacco goods imported: the debtor of the customs debt.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to section 8 of the schedule to the Act of March 18, 2005 on customs, in force since May 1, 2007 (RO 2007 1411; FF 2004 517).

Art. 7 IV. Estate tax IV. Estate tax the tax successor is subrogated to the duties and tax rights arising for another Act.
Are deemed successors tax: a. the heirs to the death of a taxable person or a successor tax. The heir is exempt from payment insofar as it proves that the tax due is more than his share of the estate including the advances of inheritance; b. the partners with unlimited liability or their heirs after dissolution of a business association without legal personality; c. the moral person who takes over, with assets and liabilities, net assets, or the company of another legal person.

If several successors tax are taken into account, each of them must personally fulfil the duties arising from this Act and shall personally exercise the rights arising from this Act. Each tax successor frees the others within the limits of its payment; his rights of appeal are governed by law between the successors of tax report.

Art. 8 V. liability tax V. responsibility solidary tax are jointly responsible with the taxpayer or the tax successor: a. for the tax payable by a corporation or a company without legal personality which is dissolved: the people in charge of the liquidation, even in bankruptcy proceedings, up to a maximum of the proceeds of the liquidation or bankruptcy; b. for taxes owed by a corporation that transfers its headquarters abroad without liquidation : the organs of the legal person, to a maximum of the net assets of the latter.

The responsibility of persons named in para. 1 turns off if they establish that they did all that could be expected of them to determine and enforce the tax debt.

Section 3 beginning of liability and tax art. 9 I. beginning of liability I. beginning of tax liability is due: a. for tobacco goods manufactured in Switzerland, as soon as they are packaged permanently to delivery to the consumer; b. for imported manufactured tobacco, in accordance with the provisions applicable to the birth of the customs debt; c. for tobacco goods placed in tax warehouses approved, to the moment they leave the warehouse or are used.

When tobacco goods manufactured in Switzerland, definitely not packaged for delivery to the consumer, are delivered to individuals or homes not entered in the register provided for in art. 13 out of the business of the manufacturer for any other destination, the tax is payable by the manufacturer as soon as the goods leave the company; the applicable rate is that strike the product manufactured, ready for consumption, the more taxed.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 10 II. Basis for calculation II. Basis for calculating the tax is fixed: a. for cigarettes, cigars and cigarillos, per piece, and as a percentage of the retail price; b. to tobacco to fine cut, per kg and as a percentage of the retail price; c. for smoking other than fine-cut tobacco and other tobacco tobacco manufactured , as well as for tobacco chewing and snuff, as a percentage of the retail price.

When the retail price helps determine the tax rate, this one is fixed, packages of assortments and special packaging, according to the price of the most common packaging for retail sale. The terms "packaging assortment" and "special packages" are defined by the order of 15 December 1969 regulating the taxation of tobacco.
The price printed by the manufacturer or importer on the packaging for the retail sale cannot be increased during the sale.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).
Introduced by chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).

Art. 11 III. Calculation of tax (tax rates) III. Tax calculation (tax rates) the manufactured tobacco tax is calculated according to the rates contained in annexes I to IV.
For the co-funding of Confederation to old-age insurance contributions and survivors, disability insurance as well as supplementary to this insurance services and for adaptation to the rates of tax in force in the European Community, the federal Council may:

a. increase of 80% tax rates on cigarettes for the entry into force of the amendment on March 21, 2003, of this Act; (b) increase by 300% the tax rate charged on cigars and cigarillos applicable to the entry into force of the amendment of December 19, 2008 this Act; c. increase by 80% tax rates on tobacco to cut fine applicable to the entry into force of the amendment of December 19, 2008 this Act; d. increase by 100% to the highest rates tax tobacco to smoke other than fine-cut tobacco and other tobacco goods, as well as chewing and snuff tobacco, applicable to the entry into force of the amendment of December 19, 2008 of this Act.

In case of higher rates, the federal Council may take measures, notably to prevent the effectiveness of the tax increase be delayed. In particular, until the entry into force of the tax increase, he can oblige manufacturers and importers to restrict production and importation to sales made during a comparable period of the previous year, taking into account the evolution of the demand.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RO 2003 2460 new content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).

Art. 12 repealed by no I of the Federal Act of 24 March 1995, with effect from March 1, 1996 (RO 1996 585; FF 1995 I 85).

Section 4 collection and refund of taxes art. I. basic provisions 13 / 1. Register of manufacturers, importers and dealers of basic raw materials I. provisions 1. Register of manufacturers, importers and dealers of raw materials customs branch maintains a register: a. manufacturers of tobacco goods; b. importers of manufactured tobacco for resale; c. importers and dealers of raw materials or imported Swiss.

Is required to be registered in the corresponding register: one who, in Switzerland, makes industrially or imports for resale of tobacco goods; the important raw materials or that exercised in Switzerland trade Swiss and imported raw materials.
Registration takes place at the following conditions: a. the manufacturers and importers of tobacco goods... must have their domicile in Switzerland or a principal place of business in Switzerland, drop a setback in accordance with art. 14 and provide collateral according to art. 21; (b) importers and dealers of raw materials must have their domicile in Switzerland or a principal place of business in Switzerland and drop a setback in accordance with art. 14. any change relating to the social right, at the home, at the headquarters of the business or commercial activity must be announced to the General Directorate of customs. Houses who give up their business, their homes or their place of business in Switzerland will be struck from the registry.
'Source material' is defined in the order of 15 December 1969 regulating the taxation of tobacco.

See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).

Art. I. basic provisions 14 / 2. Setback for manufacturers, importers and dealers of raw materials 2. Setback for manufacturers, importers and dealers of raw materials must be committed by a setback filed with the branch Customs: a. tobacco goods manufacturers: to be implemented in their own business or to companies on the register the raw materials that they have imported or acquired in Switzerland as well as tobacco manufactured not yet ready for consumption, they have produced or acquired from indigenous production;
(b) importers and dealers of raw materials for the industrial manufacture of tobacco goods...: to the raw materials that companies on the register;
c. tobacco goods manufacturers, importers of tobacco goods for resale, and the merchants and importers of raw materials: to observe business requirements established in this Act and in the order of 15 December 1969 regulating the taxation of tobacco.

Control numbers are attributed to persons subject to the obligations of the other side.

Expression crossed by chapter I of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447).
See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).

Art. I. basic provisions 15 / 3. Control measures 3. Controls manufacturers of manufactured tobaccos, Chartered tax warehouse operators, as well as importers and dealers of raw materials must take complete control, mentioning also stocks and changes in stocks, control whose elements are fixed by the General Directorate of customs. They must maintain this control, the supporting documents, business papers and documents for ten years; they must, on request, present them to the General Directorate of customs. They are required to give information about all the facts that may be of importance for the implementation of this Act. In addition, customs branch is empowered to control out of the blue, at all times, by its organs, factories and workshops, deposits of goods and other commercial premises.
The use or delivery of raw materials for any other purpose that the manufacturing of tobacco goods is subject to authorization of the General Directorate of customs. In addition, customs duties will be charged after the fact on the raw material imported duty-free.
The destruction of raw materials as well as tobacco goods not yet taxed, is subject to authorization of the General Directorate of customs.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. I. basic provisions 16 / 4. Trade regulations 4. Requirements of trade consumer tobacco goods, manufactured in Switzerland, may leave the factory in packaging for retail sale. Importation of tobacco goods is permitted in packagings for retail sale. These packaging must show the following particulars: a. the price of retail in Swiss currency; (b) the number of the other side or the business name of the importer or the manufacturer in Switzerland; c. in addition, cut tobacco, tobacco in rolls, chewing tobacco, snuff and cigars trimmings: the weight of the contents.

The information referred to in para. 1, let. a and b, are not required on the packaging for the retail sale of tobacco goods for export under customs supervision or placement in an authorized tax warehouse.
Only designated below packaging for retail sale are allowed for tobacco goods following, ready for consumption: a. cigars and cigarettes: 100 pieces to the maximum, except for packages of assortments; b. fine cut tobacco: content from 250 gr to the maximum; c. tobacco cut, other than to fine cut: content of maximally 1000 gr.


For the purposes of the application of this Act, the order of 15 December 1969 regulating the taxation of tobacco provides that manufacturers and merchants of tobacco goods may be required to further obligations.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
Repealed by no I of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447).
See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).

Art. 17 II. Determination and payment of tax / 1. Rate for cigars and cigarettes II. Determination and payment of tax 1. Rate for cigars and cigarettes the tax rate applicable to the kind of cigars and cigarettes made in Switzerland is fixed in advance by the General Directorate of customs on the basis of reports that must be the manufacturer in accordance with the provisions of the Ordinance of December 15, 1969, regulating the tobacco tax.
On request, the tax rate is also fixed in accordance with para. 1 for the sorts of cigars and cigarettes regularly regardless of an importer.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).

Art. 18 II. Determination and payment of tax / 2. Amount 2. Amount the tax on manufactured tobacco manufactured in Switzerland or at the exit of a tax warehouse authorized consumption is determined in the light of the tax return, the manufacturer or operator of the authorized tax warehouse to be submitted monthly to the Directorate-General of customs.
The tax declaration binds those who established it; It forms the basis for the determination of the tax subject to the result of the official examination, in each individual case.

The imported manufactured tobacco tax is fixed by Customs offices on the basis of customs declarations which must be presented to them. The customs declaration form is governed by art. 28 LD.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 631.0 new content according to section 8 of the schedule to the Act of March 18, 2005 on customs, in force since May 1, 2007 (RO 2007 1411; FF 2004 517).

Art. 19 II. Determination and payment of tax / 3. Due 3. Due tax is payable on the birth of the tax claim. For taxpayers to tax who provided security to the senses of the art. 21, al. 1, 26 c, the payment deadline or run until the last day of the second month following the day of the deadline. The Federal Administration of Customs (customs administration) may exceptionally extend the time of payment.
The tax imports in postal traffic and tourist traffic, for which the importer is not a written statement (art. 18, para. 3), and taxes for which there is no security in the sense of art. 21, is paid according to the provisions governing customs duties.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to section 8 of the schedule to the Act of March 18, 2005 on customs, in force since May 1, 2007 (RO 2007 1411; FF 2004 517).

Art. 20II. interests II. Interests in case of delay in payment of the tax, interest is due from his due.
Administration of Customs should refund interest from the moment she has collected an amount erroneously or has not repaid the amount wrongly.
The federal Council may provide for exceptions to the perception of the moratorium interest.
The federal Department of finance fixed interest rates.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 21 III. Securities and tax pledge III. Securities and tax pledge manufacturers and importers of manufactured tobacco entered into the register provided for in art. 13 must provide collateral in the forms provided for in art. 76 LD. Securities cover all claims against the manufacturer and the importer customs administration, resulting or arising from liability to the tobacco tax, customs duty and value added tax. Security can be released only when the taxable person has met all its obligations. The amount of collateral is fixed by the General Directorate of customs.
The Confederation has legal lien on tobacco goods... for which fees are due (right of pledge on the tobacco tax). The provisions governing the customs guarantee shall apply by analogy.

RS 631.0 new content of sentences according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 22 IV. Application for the supplement, reimbursement of office IV. Application supplement, reimbursement of office if, as a result of an error in the administration of the customs, a tax due has not been wound up or has been wound up too low, or a refund has been set too high, the difference is claimed, unless it is prescribed under art. 23 if the official control of the determination of the tax or the controls on companies reveal that a tax was collected improperly, the perceived overpayment is refunded Office.

New term according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 23 V. Prescription V. Prescription the tax claim is prescribed by five years from the end of the calendar year during which it was born.
The prescription does not run, and if she started running, she was suspended for the duration of a complaints procedure, appeal or review concerning liability to tax or the tax claim.
The prescription is interrupted whenever a person liable for the payment recognizes the tax claim and whenever an official act tending to collect the claim is brought to the attention of a person liable for the payment. Every time a new limitation period begins to run.
The suspension and interruption have effect with respect to all persons required to pay.
The tax claim is prescribed in all cases by 15 years from the end of the calendar year during which it was born.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 24 VI. Refund and return / 1. Reimburse - ment VI. Repayment and remission 1. Reimburse - ment the made in Switzerland or imported manufactured tobacco tax is refunded to the taxable person: a. for tobacco goods which, under customs supervision and through the Customs offices appointed by the administration of customs, are exported to the foreign customs territory or routed in a duty-free shop Switzerland within the meaning of art. 17, al. 1: LD; b. for tobacco goods which are still at the manufacturer or at the importer or the manufacturer, the importer or the operator of a licensed tax warehouse removes market, on condition that, within the period of two years from the payment of tax, they are presented to the Directorate-General of customs in the intact packaging for the retail and , under control of the latter, rendered unusable or subjected to a processing to be re-employed in the making; c. to manufactured tobaccos that have been obviously destroyed or rendered unusable, by force major or fortuitously, in the company of the manufacturer or importer.

The period for presenting claims and the procedure are set in the order of 15 December 1969 adjusting the tax tobacco.
The refunded tax is again due at the reimportation of exported tobacco goods.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to section I-3 of the Federal Act of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
New content according to section I-3 of the Federal Act of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
RS 631.0 new content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).

Art. 25VI. refund and rebate / 2. Discount 2. Delivery is made to the taxable person of the tax on manufactured tobacco manufactured in Switzerland and imported: a. for tobacco goods which have been clearly destroyed or rendered unusable, by force majeure or by chance, in a Chartered tax warehouse; b. for tobacco manufactured for which there is a right to delivery of tariffs within the meaning of art. 86, al. 1, let. a, LD.

The federal Council shall regulate the terms and conditions.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 631.0 Section 5 authorised tax warehouses art. 26I. manufacturing, processing, management I. manufacturing, processing, management manufacturers and importers of tobacco goods offering required securities are allowed to produce, process and manage tobacco goods for suspension of tax in a tax warehouse authorized.
By management, includes the reception, storage and preparation for shipment.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 26aII authorization II. Authorization may be authorized as tax warehouses approved: a. manufacturing units; b. Frank deposits.

The federal Council lays down conditions governing the creation and operation of approved tax warehouses; the customs administration grants permission.
The authorisation is withdrawn in the following cases: a. the conditions for approval are no longer met; b. the tax authorized warehouse operator does not observe the commitments it has made under this Act.

Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 26bIII. monitoring III. Monitoring authorised tax warehouses are subject to the supervision of the customs administration.

Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 26cIV. security rights IV. Security certified tax warehouse operators provide securities within the meaning of art. 21, al. 1, taxes and other charges.


Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 26dV. licensed controls V. controls tax warehouse operators are subject to control measures listed in art. 15. introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 26eVI. transportation VI. Transport for tobacco goods imported, not taxed, routed from the border to a Chartered tax warehouse, importers assume obligations under this Act; they must provide security for tax and other charges.
When they act as senders, approved tax warehouse operators assume the obligations arising from this Act for the tobacco goods not imposed sent a tax warehouse licensed to another, or for tobacco goods for export, a tax warehouse authorized at the border; they must provide security for the tax and other charges.
Securities continue to deploy their effects in the following cases: a. tobacco goods arrived at the authorized tax warehouse and their entry has been recorded in the proper manner; b. the export of tobacco goods was evidenced by the customs.

The tax authorized warehouse operator announces the customs administration each shipment of tobacco goods not taxed.

Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Section 6 tobacco native art. 27I. pricing of production I. fixing of prices of production. the federal Council will determine, after hearing the interested circles, prices of production based on the varieties and qualities, as well as the supplements arising from the costs of reception of tobacco and its fermentation.

New content according to chapter I 31 of the Federal Act of 9 October. 1992 on the reduction of financial assistance and allowances, in effect since Jan. 1. 1993 (1993 325 RO).

Art. 28 II. Supported by manufacturers of manufactured tobaccos; the native tobacco funding and Fund II smoking prevention funds. Supported by manufacturers of manufactured tobaccos; the native tobacco funding and funds of smoking prevention order on December 15, 1969, regulating the taxation of tobacco rules on transfer of native tobacco manufacturers tobacco goods.
The federal Council may: a. force manufacturers of tobacco goods to take in charge, to an appropriate extent, native tobacco compared to imported tobacco that they treat. This required support is however limited to the harvesting of a surface of 1000 ha; b. require manufacturers and importers of cigarettes and tobacco to fine cut to the Fund created to participate in the funding of the native tobacco 0.13 cent to maximally by cigarette or 1 CHF 73 per kilogram of fine cut tobacco; c. compel manufacturers and importers of cigarettes and tobacco to fine cut to pay a tax of same amount in a Fund for the prevention of smoking.

The Fund referred to in para. 2, let. b, is managed by the cooperative society for the purchase of tobacco native and placed under the supervision of the General Directorate of customs.
Prevention of tobacco fund referred to in para 2, let. c, is managed by an organization of prevention and placed under the supervision of the federal Office of public health, in collaboration with the federal Office for sport.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
See now the O from 14 oct. 2009 on the taxation of tobacco (RS 641.311).
New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
Introduced by chapter I of the Federal Act of 21 March 2003 (RO 2003 2460; FF 2002 2553). New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
New content according to chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).
Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
Introduced by chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 29 III. Collaboration of the cantons and organizations III. Collaboration of the cantons and the federal Council organizations can appeal to the collaboration of the cantons and economic organizations. Any person called to collaborate is brought regarding professional secrecy, to the provisions applicable to federal officials.

Section 7 return amount refunded or wrongly handed Art. 30. If tax was paid or delivered incorrectly, the customs administration claimed restitution.
The right to restitution is prescribed by five years from the moment of the customs administration was informed of this right, but no later than ten years from the birth of the right.
The limitation period is interrupted by any official act calling for the return; She is suspended until the person subject to the tax may be levied in Switzerland.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Section 8 remedies art. 31 I. claim I. claim the decisions of the Directorate-General of Customs may be attacked by way of claim, within thirty days of the notification.
The claim must be made in writing to the General Directorate of customs; It must contain specific conclusions and the facts used to motivate her. The evidence must be indicated in the claim and, to the extent possible, be attached.
When a claim is admissible as to the form, the General Directorate of customs reviews its decision without being bound by the findings.
The claim procedure is continued notwithstanding the withdrawal of the claim if there are clues that the contested decision is not in accordance with the law.
The decision on claim must be substantiated and indicate remedies.

Art. 32II customs remedies II. Customs appeals decisions made by Customs offices and customs district principals can be attacked through the administrative appeal according to art. 116 LD.

New content according to section 8 of the schedule to the Act of March 18, 2005 on customs, in force since May 1, 2007 (RO 2007 1411; FF 2004 517).
RS 631.0 art. 33 repealed by no 53 of the annex to the Act of 17 June 2005 on the TAF, with effect from Jan 1. 2007 (RO 2006 2197 1069; FF 2001-4000).

Section 9 provisions criminal art. 34I. offences / 1. …

I. offences 1. …

Repealed by no I of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 35I. offences / 2. Tax evasion 2. Tax evasion is punished with a fine of 30,000 francs at most or, if it results in an amount superior to five times at most of the deducted tax or the unlawful advantage, anyone, intentionally or negligently, to procure or provide to a third party an advantage: a. extracts from the Confederation of taxes on tobacco goods; b. provide people or homes not registered on the register or the fate of his company to any other destination of manufactured tobaccos manufactured in the country, definitely not packaged for delivery to the consumer; c. unduly Gets a refund or remission of tax, or a further unlawful tax.

Art. 14 of the Federal law on administrative penal law (DPA) on March 22, 1974.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. A custodial sentence of one year at most may also be imposed.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 313.0 art. 36I. offences / 3. Endangerment of tax 3. Endangerment of tax is punished with a fine of 20,000 francs to most anyone who, intentionally or by negligence, endangers the regular performance of the provisions relating to the tax on manufactured tobacco:

a. not meet the obligation to register as a manufacturer, importer, operator of a tax warehouse business, or authorized to submit a tax declaration or a customs declaration, to provide reports, to provide information and to consult its books, records and accounting documents; b. giving inaccurate indications or arouse facts in a notice , a tax return or a return for duty, in a report, or in a demand of refund or tax, or by presenting incorrect supporting documents in support of important facts, c. giving incorrect information in quality of taxpayer or third parties required to provide information; d. in contravention of the obligation to hold regular and keep books , records and supporting documents; e. impede, by preventing or making it impossible to steady performance review of books, another official control or a local inspection; f. providing raw material for the industrial production of tobacco goods to people or houses not registered; g. transferring or using raw materials for purposes other than the production of tobacco goods , without the authorization of the General Directorate of customs; h. selling tobacco goods above the price indicated on the retail packaging.

The art. 14 to 16 CCA are reserved.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. A custodial sentence of one year at most may also be imposed.
When it comes to an offence within the meaning of para. 1, let. e, the criminal proceedings according to art. 285 of the penal code is reserved.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 313.0 RS 311.0 art. 37I. offences / 4. Withholding tax 4. Withholding tax who acquires, receives a gift or pledge, takes custody, conceals, flows or helps sell tobacco goods while he knows or must assume that the tax was subtracted, will incur the penalty applicable to the offender.

New content according to section 9 of the schedule to the DPA, in force since Jan. 1. 1975 (1974 1857 RO; FF 1971 I 1017).

Art. 38I. offences / 5. Attempt 5. The attempt of tax offence is punishable.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 38aI. offences / 5. Aggravating circumstances 5. Aggravating circumstances are deemed aggravating circumstances: a. hiring one or more persons to commit a tax offence; b. committing tax offenses by profession or habit.

Introduced by according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 39 i. offences / 6. Failure to comply with order prescription 6. Failure to comply with order prescription one who violates the provisions regulating trade, who, in quality of manufacturer, importer or dealer of raw material, entered in the register, fails to announce a change in the reason for trade, personal domicile, headquarters or commercial activity, one that otherwise contravenes a requirement of this Act relating to the taxation of tobacco goods to an enforcement order, to a statement of a general nature enacted in application of these provisions, or to a decision which is served on him under threat of the penalty provided in this article, will be punished with fine up to 5000 francs.
Is also punishable one that will have acted negligently.

Art. 40I. offences / 6. Offences committed in a business 6. Offences committed in a company if the predictable amount of the fine does not exceed 100 000 francs and the investigation of individuals punishable under art. 6 CCA involves investigations out of proportion to the penalty, the authority may decline to prosecute these people and condemn the company (art. 7 CCA) to the payment of the fine.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 313.0 art. 41 repealed by section 9 of the schedule to the DPA, with effect from Jan 1. 1975 (1974 1857 RO; FF 1971 I 1017).

Art. 42(i)). offences / 7. Competition offences 7. Competition offences if a breach is both a subtraction of tax, a potential danger of tax or tax evasion and a customs offence, the penalty is one that is planned for the more serious offence; It can be increased appropriately.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).

Art. 43II. applicable law II. Applicable law violations are prosecuted and judged in accordance with this Act and the CCA.
The authority having jurisdiction to continue and judge is the customs administration.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 313.0 art. 43aII. Prescription of the criminal action II. Prescription of the criminal action, the prescription of the criminal action in the sense of art. 11, al. 2, CCA applies to all tax offences.

Introduced by according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 313.0 art. 44 III. Measures III. Measures in severe cases of subtraction or compromise of tax or tax evasion, committed in operation, the branch Customs may order, for a period of five years at maximum, the radiation of the operation of the register of manufacturers, importers or dealers of raw materials, or refuse registration in this register.
In serious cases of unlawful obtaining of a contribution or emerge restitution, the General Directorate of customs can deprive contributions the author and the company he represents for a period of up to five years.

Art. 44IV. amount of the fine IV. Amount of the fine the amount of the fine is vested in the Federal Fund.

Introduced by chapter I of the Federal Act of 24 March 1995, in force since March 1, 1996 (RO 1996 585; FF 1995 I 85).

Section 10 provisions final art. 45I. table of fees on tobacco I. table of fees on tobacco the tariff of fees on tobacco is expected to Chapter 24 of the general tariff annexed to the Act of 9 October 1986 on the customs tariff.

New content according to chapter I of the Federal Act of 19 Dec. 2008, in force since Jan. 1. 2010 (2009 5561 RO; FF 2008 447).
RS 632.10. In accordance with art. 5, al. 1, of the Act of 18 June 2004 on official publications (RS 170.512), the general tariff and its changes are not published to the RO. The text of these amendments can be accessed from the General Directorate of customs, 3003 Bern. In addition, these changes are included in the general tariff, which is available on the Internet www.ezv.admin.ch.

Art. 46 II. Repeal of previous legal provisions II. Repeal of previous legal provisions are repealed upon the entry into force of this Act: a. Chapter IV of part II and Appendix 'table of fees on tobacco' of the Federal Act of 20 December 1946 on old-age insurance and survivors; b. c. IV, let. b, of the Federal law of December 19, 1963, amending the one on old-age insurance and survivors, RS 831.10 RO 1964 277 art. 47III....

III....

Repealed by no 8 of the schedule to the Act of March 18, 2005 on customs, with effect from May 1, 2007 (RO 2007 1411; FF 2004 517).

Art. 48 IV. Entry into force and enforcement IV. Entry into force and implementation the federal Council fixes the date of entry into force. It enacts the necessary implementing provisions.

Transitional provisions relating to the amendment of November 14, 2012 cigarettes and tobacco to fine cut subject to tax in Switzerland from December 1, 2012 until March 31, 2013 are imposed as follows: a. for quantities exceeding not ones that are sold in Switzerland and those that were imported during the period of comparison 2011/2012, reduced by 5% : in accordance with the rate of tax in effect until March 31, 2013; b. for surplus quantities: according to the new tax rate.

Tobacco manufactured, manufactured and imported from December 1, 2012 and the retail price has been adapted to the increase in the rate of tax on April 1, 2013, are taxed in accordance with the new rate of tax.

Annex I (art. 11, para. 1) rate of tax for cigarettes tax amounts to 11,832 cents a piece and 25% of the selling price at retail, but at least 21,210 cents per piece.
Notes 1. The 80% increase that may decide the federal Council under art. 11, al. 2, let. a, shall apply to the share of taxes per piece and the minimum rate, but not the share of taxes based on the selling price to the detail.2. The tax rate overall per 1000 pieces, resulting from specific element number of pieces and the proportional element relative to the retail price, must be rounded to five cents higher. Fractions of a penny do not count.


New content according to chapter II al. 1 of the Federal Act of 19 Dec. 2008 (2009 5561 RO; FF 2008 447). Update according to section I of the O from 14 nov. 2012 (rates of tax for tobacco goods and substitutes), in effect since Dec. 1. 2012 (2012 6085 RO). See also, above, the disp. Trans. related to this mod. Former tax rates can be found in the RO 2010 4279.

State on December 1, 2012 annex II (art. 11, para. 1) rate of tax for cigars and cigarillos tax amounts to 0.56 cent a piece and 1% of the retail price.
Notes 1. The 300% increase that may decide the federal Council under art. 11, al. 2, let. b, shall apply to the share of taxes per piece, but not to the share of taxes based on the selling price to the detail.2. The tax rate overall per 1000 pieces, resulting from specific element number of pieces and the proportional element relative to the retail price, must be rounded to five cents higher. Fractions of a penny do not count.

New content according to chapter II al. 1 of the Federal Act of 19 Dec. 2008 (2009 5561 RO; FF 2008 447). Update according to section I of the O from 14 nov. 2012 (rates of tax for tobacco goods and substitutes), in effect since Dec. 1. 2012 (2012 6085 RO). See also, above, the disp. Trans. related to this mod. Former tax rates can be found in the RO 2009 5561.

State on December 1, 2012 annex III (art. 11, para. 1) rate of tax for tax fine cut tobacco mounts 38 fr. 00 per kg and 25% of the selling price at retail, but at 80 fr. 00 per kg.
Notes 1. The 80% increase that may decide the federal Council under art. 11, al. 2, let. c, applies to the share of taxes per kilogram and the minimum rate, but not to the share of taxes based on the selling price to the detail.2. The tax rate overall per kilogram, resulting specific weight in kilograms element and the proportional element relative to the retail price, must be rounded to five cents higher. Fractions of a penny do not count.

New content according to chapter II al. 1 of the Federal Act of 19 Dec. 2008 (2009 5561 RO; FF 2008 447). Update according to section I of the O from 14 nov. 2012 (rates of tax for tobacco goods and substitutes), in effect since Dec. 1. 2012 (2012 6085 RO). See also, above, the disp. Trans. related to this mod. Former tax rates can be found in the RO 2009 5561.

State on December 1, 2012 annex IV (art. 11, para. 1) rate of tax for smoking tobacco other than fine-cut tobacco and other tobacco goods (tobacco rolls, trimmings of cigars and others), as well as tobacco chewing and snuff tax amounts: a. for smoking other than fine-cut smoking tobacco and other tobacco goods (tobacco rolls (, trimmings of cigars and others): 12% of the retail price;
b. for chewing and snuff tobacco: 6% of the retail price.

Update according to section I of the O from 14 nov. 2012 (rates of tax for tobacco goods and substitutes), in effect since Dec. 1. 2012 (2012 6085 RO). See also, above, the disp. Trans. related to this mod. Former tax rates can be found in the RO 2009 5561.

State on December 1, 2012 annex V repealed by section II al. 2 of the Federal Act of 19 Dec. 2008, with effect from Jan 1. 2010 (2009 5561 RO; FF 2008 447).

State on December 1, 2012

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