Key Benefits:
14 October 2009 (State 1 Er May 2015)
The Swiss Federal Council,
Having regard to the Federal Act of 21 March 1969 on the taxation of tobacco (LTab) 1 ,
Stops:
(art. 13, para. 5, LTab)
The following are deemed raw materials:
(art. 1, para. 2, LTab)
1 Manufactured tobacco products referred to in the customs tariff under the numbers 1 2402.1000/9000, 2403.1100/1900, 2403.9910 and 2403.9990. 2
2 In particular, cigars are considered to make ends, ends, cigarillos, feathers, toscani and virginies, of which the interior is composed in whole or in part of tobacco with or without subcape, and which are covered by natural or homogenized tobacco, to Less than such products are deemed to be cigarettes within the meaning of para. 3.
3 The following are deemed cigarettes:
4 Are deemed to be smoking tobacco:
5 Deemed tobacco is a fine cut tobacco for which:
6 It is also deemed to be a fine-cut tobacco for pipe tobacco referred to in the tariff of customs under number 2403.1100. 3
1 RS 632.10 Annex. According to Art. 5, para. 1, of the Act of 18 June 2004 on official publications (RS 170.512 ), the general tariff and its mod. Are not published to the OR. The text is available on the Internet at www.ezv.admin.ch. The mod. Are also included in the customs tariff, which can be consulted on the Internet at www.tares.ch.
2 New content according to the c. 12 of Annex 3 to the O of 22 June 2011 amending the customs tariff, in force since 1 Er Jan 2012 ( RO 2011 3331 ).
3 Introduced by ch. I of the O of 29 Apr. 2015, in force since 1 Er May 2015 ( RO 2015 1249 ).
(art. 1, para. 2, LTab)
1 Products which are not or are only partly composed of tobacco, but which are used in the same way as tobacco or manufactured tobacco, are deemed to be substitutes, even if they are not to be switched on in order to be Consumed.
2 Not deemed to be substitutes:
1 Introduced by ch. I of the Y ' O of 21 March 2012, in force since 1 Er Apr 2012 ( RO 2012 1477 )
(art. 10, para. 2, LTab)
1 Packages containing manufactured tobacco of different kinds or of various categories of prices or trademarks are deemed to be packagings.
2 Packages which, by the quantity contained or the presentation, differ from the usual packaging in the trade are deemed to be special packagings.
(art. 17 LTab)
1 Manufacturers of manufactured tobacco (manufacturers) must report to the Customs Branch the retail selling prices of all products.
2 For cigarettes and cigars, they report the average weight per 1000 pieces to the standard humidity of storage for the control of the use of raw materials.
3 The average weight:
4 If the retail price or the average weight of an already declared product is changed, the manufacturer must submit a new report before the tax claim is born.
5 For manufactured tobacco products that are exclusively sold abroad, the Customs Branch may exempt manufacturers from the obligation to report retail prices.
(art. 17 LTab)
1 If a cigarette or a cigar makes it possible to obtain several units for consumption, each one must be considered separately for taxation.
2 Where different retail prices are provided for manufactured tobacco of the same brand and packaging, the Directorate General of Customs shall fix the tax on the basis of the highest price.
3 It may require that sample-types be submitted to it.
4 It shall communicate in writing to the taxable persons the product code, the serial number and the tax rate that it has set.
(art. 18, para. 1 and 2, LTab)
1 Manufacturers of manufactured tobacco and operators of registered tax warehouses (operators) must report to the Directorate General of Customs for 8 of the month manufactured tobacco which, during the previous month: 1
2 If the declaration does not correspond to the supporting documents, if it is not complied with in accordance with the requirements or if it contains insufficient or equivocal data, the Directorate General of Customs shall make it to the person who established it in order to That it completes it.
1 New content according to the c. I of the O of August 20, 2014, in force since 1 Er Jan 2015 ( RO 2014 2779 ).
2 New content according to the c. I of the O of 21 March 2012, in force since 1 Er Apr 2012 ( RO 2012 1477 ).
(art. 17, para. 1, and 18, para. 1, LTab)
1 The Customs Branch prescribes the form of reports or declarations.
2 In particular, it may order the use of an electronic method and make it dependent on a control of the system used.
(art. 18, para. 3, LTab)
The customs declaration of import shall contain the following particulars:
(art. 24, para. 2, LTab)
The customs declaration of export of manufactured tobacco for which the refund of the tax is claimed must indicate the trade mark and the order number assigned by the Directorate General of Customs.
(art. 24, para. 2, LTab)
1 The taxable person must apply for a refund of tax based on s. 24, para. 1, LTab to the Directorate General of Customs, on official form, within the following time limits:
2 The Directorate General of Customs may, on an exceptional basis, also grant reimbursement to intermediaries.
3 The applicant must prove the date and amount of the payment of the tax. The rebate application must be accompanied by parts designated by the Customs Branch. In the cases referred to in para. 1, let. A, the proof of export taxation must also be provided.
4 The Directorate General of Customs may require the applicant to be certified by a foreign customs authority confirming the taxation on importation or in transit in that country.
1 New content according to the c. I of the O of 20 Apr. 2011, effective from 1 Er June 2011 ( RO 2011 1751 ).
2 RS 631.0
(art. 25, para. 2, LTab)
1 The remission of tax must be requested in writing by the Customs Branch.
2 The request for remission must include the findings, reasons, evidence, and signature of the subject person. The Commission will attach the documents in lieu of evidence.
3 In the cases referred to in s. 25, para. 1, let. A, LTab, the request for remission must be made within 30 days of the finding of the damage.
4 In the cases referred to in s. 25, para. 1, let. B, LTab, the request for remission must be submitted within one year of the establishment of the taxation decision. In the case of taxation with a conditional payment, the time limit shall be one year from the clearance of the customs procedure chosen.
(art. 24, para. 2, and 25, para. 2, LTab)
1 If the Customs Branch is eligible for a refund claim, it will refund the overpayment or the imputed tax on open claims.
2 In the cases referred to in s. 24, para. 1, let. C, and 25, para. 1, LTab, refund or remission is granted only if there is no other right to the tax refund.
(art. 26 A , para. 1, let. A, and 2, LTab)
1 Manufacturing units are units in which manufactured tobacco is manufactured, processed and managed in suspension of tax.
2 Part of a manufacturing unit is the manufacturing, processing and management of manufactured tobacco products and the storage of semi-finished products and finished products.
3 The unit shall be fitted in such a way as to allow for the tracking of the input of raw materials, semi-products, manufacture, processing, management and output of manufactured tobacco.
4 The Customs Branch fixes the size of the unit on a case-by-case basis and the requirements to be met in order to ensure tax security.
(art. 26 A , para. 1, let. B, and 2, LTab)
1 Tax warehouses are buildings or parts of buildings in which persons engaged in trade manage manufactured tobacco in suspension of tax.
2 The unit shall be fitted in such a way as to allow for the monitoring of the entry, management and exit of manufactured tobacco.
3 The Customs Branch fixes the size of the unit on a case-by-case basis and the requirements to be met in order to ensure tax security.
(art. 26 A , para. 2, LTab)
1 The subject person must submit an application for an authorization to operate a tax warehouse licensed to the Customs Branch.
2 It must attach to the application all the supporting documents essential for the evaluation:
(art. 26 A , para. 2, LTab)
1 The Customs Branch authorizes the operation of an approved tax warehouse:
2 It shall decide the application by way of decision.
3 The authorisation is not transferable.
(art. 26 A , para. 2, LTab)
1 The licensee is required to notify the Customs Branch of any changes it intends to make to its commercial activity or to construction and facilities.
2 If tax security is compromised, the Customs Branch may require changes to the project.
(art. 26 A , para. 2, LTab)
1 If the operator wishes to waive the authorization, he or she must communicate it in writing to the Customs Branch three months in advance.
2 The waiver of the authorization takes effect at the end of a month.
(art. 26 A , para. 3, LTab)
1 Withdrawal of authorization within the meaning of s. 26 A , para. 3, LTab, takes place at the decision of the Customs Branch.
2 The authority to operate a licensed tax warehouse is extinguished:
3 The tax debt is incurred when the authorization is withdrawn or extinguished.
(art. 26 A , para. 2, LTab)
The operator shall make available free of charge to the customs administration:
(art. 26 E LTab)
1 Operators and importers must establish an accompanying bulletin for the transportation of non-taxed manufactured tobacco.
2 The accompanying bulletin must be prepared on the official Customs Branch form. The following particulars must be included:
3 The Directorate General of Customs may, in so far as they contain the necessary indications, authorise commercial documents instead of the accompanying bulletin.
4 It may prescribe specific customs documents or a specified customs procedure.
5 The operator acting as the shipper or the importer shall conduct the manufactured tobacco, intact, within the period referred to in s. 24, at the place indicated in the accompanying bulletin (approved tax warehouse or customs office).
(art. 26 E LTab)
1 The procedure for the transport of non-taxed manufactured tobacco begins:
2 The procedure ends:
(art. 26 E LTab)
1 The procedure must be completed within 10 days.
2 The Directorate General of Customs may set derogations for special cases.
(art. 26 E LTab)
1 Any irregularity related to the carriage of non-taxed manufactured tobacco must be immediately announced by the operator to the Customs Branch.
2 If it finds that there is a shortage in the receipt of non-taxed manufactured tobacco, it must record it in the accompanying bulletin and record the quantity actually placed in the warehouse in the record.
3 The Customs Branch fixes the amount of the tax on the missing quantity and notifies the importer or the operator acting as the shipper.
(art. 16, para. 4, LTab)
1 The Customs Branch monitors the wholesale and retail trade in manufactured tobacco to the extent that this monitoring is necessary to ensure the collection of customs duties and taxes.
2 Wholesalers and retailers of manufactured tobacco must provide the Customs Branch with all required information and business papers.
3 The Customs Branch is authorized to have control at any time, without prior notice, of the warehouses of goods and other commercial premises.
(art. 16, para. 4, LTab)
1 The mail-order sale of manufactured tobacco not imposed on individuals is not permitted in the customs territory.
2 The Customs Branch may, upon request, grant exceptions for other manufactured tobacco products such as cigarettes and fine-cut tobacco. It lays down conditions and charges.
(art. 16, para. 4, LTab)
1 Anyone who wants to store manufactured tobacco in a bonded warehouse must pre-advertise it in writing to the Customs Branch.
2 In addition, the Customs Branch may impose this obligation to advertise to the warehouse.
(art. 16, para. 4, LTab)
1 Any person who wishes to process or manage manufactured tobacco in an open customs warehouse must pre-announce it in writing to the Customs Branch.
2 The warehoused or warehousekeeper must maintain an inventory of manufactured tobacco in an open customs warehouse. This inventory is governed by s. 184 of the Order of 1 Er November 2006 Customs 2 In the particular case, the customs administration may require that additional indications be recorded if this is necessary for the control of the goods in storage.
1 New content according to the c. I of the O of August 20, 2014, in force since 1 Er Jan 2015 ( RO 2014 2779 ).
2 RS 631.01
(art. 16, para. 4, LTab)
1 The treatment of manufactured tobacco is not allowed:
2 The Directorate General of Customs may prohibit the processing of manufactured tobacco if this operation is likely to jeopardise the smooth operation of the placement under customs arrangements in Switzerland or abroad.
(art. 16, para. 4, LTab)
The indications required in accordance with Art. 16, para. 1, LTab shall be printed in legible and indelible characters directly on each retail package.
(art. 16, para. 4, LTab)
No person shall import and trade manufactured tobacco that is not in accordance with the provisions of the LTab and this order.
(art. 28, para. 1, LTab)
1 The regional commissions tax the tobacco offered and useable (tobacco lot) on the basis of producer prices and quality.
2 They are made up of the Swiss Federation of Tobacco Farmers' Associations (SwissTabac) and the Société coopérative pour l' achat du tabac Indigenous (SOTA), in agreement with the Directorate General of Customs.
3 They consist of two people representing SwissTabac and two people representing SOTA.
4 SwissTabac and SOTA alternately elect a president from among these people.
5 The chairman shall decide irrevocably when the members of the committee cannot agree on taxation.
(art. 28, para. 1, LTab)
1 The commissions establish a receipt bulletin for each batch of tobacco.
2 The bulletin contains the name of the farmer, the variety, the price and the net weight of the tobacco.
3 It is signed by the President and, upon request, submitted to the Customs Branch.
4 The Directorate General of Customs may send a summary of the indications for control to the competent cantons.
(art. 28, para. 1, LTab)
1 At the end of the harvest year, SOTA sends an annual report on the financing fund to the Customs Branch. The annual report shall include the following particulars:
2 Organizations of tobacco growers and manufacturers of manufactured tobacco containing indigenous tobacco and fermentation companies are required, at all times, to allow the Directorate General of Customs to consult their Books, supporting documents and other documents, providing complete information and authorizing access to all commercial premises, as well as premises used for the care, storage or fermentation of tobacco.
(art. 28, para. 2, let. B, LTab)
1 Manufacturers and importers of cigarettes and fine-cut tobacco for the indigenous market pay a levy of 0.13 percentime per cigarette or 1 fr. 73 per kilogram of fine cut tobacco to the SOTA financing fund.
2 The levy shall be calculated according to the quantities indicated in the tax declaration or in the customs declaration of importation, and shall be due in accordance with the requirements applicable to tobacco tax.
3 Manufacturers' prices may be determined on the basis of average prices, calculated over several years, of imported raw tobacco for use in the manufacture of cigarettes.
(art. 29 LTab)
1 As regards the tasks delegated to them, the bodies to which they are called shall be placed under the supervision of the Directorate-General for Customs.
2 The statutes and regulations governing the management of bodies must be approved by the Directorate-General for Customs and the Federal Office of Agriculture.
(art. 28, para. 2, let. C, LTab)
1 Manufacturers and importers of cigarettes and fine-cut tobacco for the indigenous market pay a levy of 0.13 cents per cigarette or 1 fr. 73 per kilogram of fine-cut tobacco in the Tobacco Control Fund.
2 The levy shall be calculated according to the quantities indicated in the tax declaration or in the customs declaration of importation, and shall be due in accordance with the requirements applicable to tobacco tax.
1 The customs administration may use the data on manufactured tobacco imposed for statistical purposes. It meets the requirements of data protection.
2 It can publish the statistics.
The collection of emoluments is governed by the ordinance of 4 April 2007 on the emoluments of the Federal Customs Administration 1 .
(art. 48 LTab)
For its work, the customs administration is compensated for 2.5 % of total revenue (gross yield).
The Tobacco Taxation Order of December 15, 1969 1 Is repealed.
1 [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]
(art. 11, para. 3, LTab)
1 Manufactured and imported manufactured tobacco manufactured and imported before December 31, 2009 and whose retail price has been adjusted under the amendment to the LTab of December 19, 2008 are taxed on the basis of the new tax rate.
2 Manufacturers and importers may place in the trade fine cut tobacco imposed under the old right until March 31, 2010.
This order shall enter into force on 1 Er January 2010.