Rs 641.311 Order Of October 14, 2009 On The Taxation Of Tobacco (Oitab)

Original Language Title: RS 641.311 Ordonnance du 14 octobre 2009 sur l’imposition du tabac (OITab)

Read the untranslated law here: https://www.admin.ch/opc/fr/classified-compilation/20090928/index.html

641.311 order on taxation of tobacco (OITab) October 14, 2009 (State may 1, 2015) the Swiss federal Council, given the Federal law of 21 March 1969 on the taxation of tobacco (LTab), stop: Section 1 Definitions article 1 raw materials (art. 13, Al 5, LTab) are considered raw materials: a. raw tobacco not stemmed; b. tobacco crude stemmed partially or entirely, cut or otherwise worked to be implemented; c. of raw tobacco or waste from the manufacture of tobacco, namely rib, broken or tobacco dust; d. homogenized tobacco.

S. 2 manufactured tobacco (art. 1, al. 2, LTab) are deemed manufactured tobacco products set out in the customs tariff under the numbers 2402.1000/9000, 2403.1100/1900, 2403.9910 and 2403.9990.
Deemed especially cigars turned tips, tips, cigarillos, feathers, toscani and virginias, whose interior consists wholly or partly of tobacco with or without Binder, and which are equipped with natural tobacco coverage or homogenized, at least that these products are not deemed cigarettes within the meaning of para. 3 are deemed to be cigarettes: a. cigarettes within the meaning usually in trade, which consist wholly or partly of a bead of tobacco wrapped with material other than natural tobacco leaves; b. the cigarette-like products that: 1 are adjusted straight in the direction of the length, consist wholly or partly of a bead of tobacco and have a single or double envelope the outer casing is made of material other than natural tobacco leaves, or 2. are composed of flanges or other pre-assembled products similar and that, by a simple and non-industrial operation, are introduced in a tube to cigarettes, or wrapped a sheet of cigarette paper.

Are deemed to be smoking tobacco: a. tobacco cut or split another way, spun or pressed into blocks and is capable of being smoked without further industrial processing; b. the parings of cigars as well as tobacco refuse put up for retail sale and likely to be smoked falling outside the al. 2 or 3.

Tobacco is deemed fine cut tobacco smoking to which: a. more than 25% by weight of the tobacco particles have a cut width of less than 1.2 mm; OUB. maximum 25% by weight of the tobacco particles have a width of less than 1.2 mm cut and which is sold to roll cigarettes or is intended for this purpose.

Tobacco is also deemed to fine-cut tobacco for water pipe mentioned in the tariff of customs under the number 2403.1100.

RS 632.10 Annex. According to the art. 5, al. 1, of the Act of 18 June 2004 on official publications (RS 170.512), general tariff and its mod. are not published to the RO. The text can be accessed on the Internet at the address www.ezv.admin.ch. Models are also included in the customs tariff, which can be accessed on the Internet at the address www.tares.ch.
New content according to Chapter 12 of Schedule 3 to the West of June 22, 2011, amending the customs tariff, in force since 1 Jan. 2012 (2011 3331 RO).
Introduced by the c. of o. from 29 Apr. 2015, in force since May 1, 2015 (RO 2015 1249).

S. 3 substitutes (art. 1, al. 2, LTab) are deemed substitution products which are not or are that partially composed of tobacco, but which are used in the same way as tobacco or manufactured tobacco, even if they must be lit to be consumed.
Are not considered substitutes: a. electronic cigarettes operating according to the principle of the evaporator or the principle of spray, as well as their components; b. smoking cessation products registered with Swissmedic.

Introduced by chapter I of the ' O's March 21, 2012, in force since 1 Apr. 2012 (2012 1477 RO) art. 4 packages of assortments and special packaging (art. 10, al. 2, LTab) are deemed packages of assortments packages containing tobacco products of different genres or categories of price or trade marks.
Are deemed to be packaging special packaging which, by the contained quantity or presentation, differed from the usual packaging in trade.

Section 2 Perception of tax s. 5 declaration of manufactured tobacco (art. 17 LTab) persons who manufacture of tobacco products (manufacturers) must report to the Directorate General of customs prices for the retail sale of all products.
For cigarettes and cigars, they declare the average weight per 1000 pieces with the normal humidity of storage for the control of the use of raw materials.
Average weight: a. per 1000 cigarettes includes the weight of the bead of tobacco and the envelope on the length of the bead of tobacco; b. by 1000 cigars is calculated without beak or filter.

If the selling price at the retail or the average weight of a product already declared is changed, the manufacturer must submit a new report before the birth of the tax debt.
For manufactured tobacco that are exclusively passed abroad, Directorate-General of Customs may exempt manufacturers from the requirement to declare the retail prices.

S. 6 fixing of tax (art. 17 LTab) If a cigarette or a cigar to obtain several units for consumption, each of them must be considered separately for taxation.
When different retail prices are provided for manufactured the same tobacco brand and packaging, the Directorate General of customs fixed tax based on the highest price.
It may require that standard samples are submitted to him.
It shall notify in writing the subject product code, order number, and the tax rate fixed.

S. 7 obligation to report (art. 18, paras. 1 and 2, LTab) manufactured tobacco manufacturers and operators (operators) authorised tax warehouses must report to Directorate-General of customs, to the 8th of the month, manufactured the tobacco which, during the preceding month: a. were packed definitively to delivery to the consumer; b. was released for consumption from an approved tax warehouse co. have been used in an approved tax warehouse.

If the declaration is consistent not with vouchers, if it is not fulfilled in accordance with the requirements or if it contains data insufficient or ambiguous, the Directorate General of Customs does to that it was established so that it complements the.

New content according to chapter I of O of August 20, 2014, in force since 1 Jan. 2015 (2014 2779 RO).
New content according to chapter I of O's March 21, 2012, in force since 1 Apr. 2012 (2012 1477 RO).

S. 8 form of the report or of the declaration (art. 17, para. 1 and 18, Al 1, LTab) the Directorate General of customs prescribes the form of the reports or statements.
It may inter alia to order the use of an electronic process and make it a control of the system used.

S. 9 taxation on importation (art. 18, Al 3, LTab) the import customs declaration shall indicate the following: a. the variety, employment and packaging of raw tobacco; b. so, the brand and the actual weight and the retail price of tobacco manufactured; c. the number of pieces of cigarettes and cigars.

S. 10 taxation, export (art. 24, al. 2, LTab) customs declaration of export of the manufactured tobacco for which the tax reimbursement is requested must mention the brand and the serial number assigned by the General Directorate of customs.

Section 3 repayment and remission of tax s. 11 refund application (art. 24, al. 2, LTab) the taxable person must request the refund of tax based on art. 24, al. 1, bad to the General Directorate of customs, on official form, within the following timeframes: a. tobacco manufactured exported to the foreign customs territory or routed in a native duty-free shop within the meaning of art. 17, al. 1, of the Act of March 18, 2005 on customs under customs supervision and through the Customs office designated by the customs administration: a year from export taxation; b. tobacco manufactured that are still at the manufacturer or the importer or the manufacturer, the importer or the operator withdraws from the market: within two years of payment of the tax; c. tobacco manufactured that were obviously destroyed or rendered unusable by force majeure or chance: 30 days after the finding of the damage.

Directorate-General of Customs may, exceptionally, also grant the refund to intermediaries.
The applicant must prove the date and amount of the payment of the tax. The rebate application must be accompanied by documents designated by the Directorate General of customs. In the cases referred to the al. 1, let. a proof of the export tax must also be provided.
The Directorate-General of Customs may require from the applicant a certificate of a foreign customs authority confirming the import taxation or in transit in this country.

New content according to chapter I of O of 20 Apr. 2011, in force since June 1, 2011 (RO 2011 1751).
RS 631.0 s. 12 application for remission (art. 25, al. 2, LTab) remission of tax must be requested in writing to the Directorate General of customs.
The request for surrender shall indicate the conclusions, the reasons, the means of proof and bear the signature of the taxable person. It will join the parts in lieu of evidence.
In the cases referred to in art. 25, al. 1, let. a, LTab, the application for remission must be submitted within a period of 30 days from the recognition of the damage.

In the cases referred to in art. 25, al. 1, let. b, LTab, the application for remission must be submitted within a period of one year from the establishment of the taxation decision. In the event of taxation with conditional liability for payment, the period amounts to a year from the clearance of the chosen customs regime.

S. 13 refund, posting and delivery (art. 24, para. 2, and 25, al. 2, LTab) if customs branch granted an application for refund, it shall refund the tax paid too much or attributed in open receivables.
In the cases referred to the art. 24, al. 1, let. c, and 25, al. 1, LTab, repayment or remission is granted if there is no other right for the tax rebate.

Section 4 authorised tax warehouses s. 14 production units (art. 26, para. 1, let a and 2, LTab) manufacturing units are units where of manufactured tobacco are manufactured, processed and managed in suspension of tax.
Include part of a manufacturing unit manufacturing facilities, treatment and management of tobacco manufactured as well as the places of storage of semi-finished and finished products.
The unit must be equipped to allow monitoring the entry of raw materials, semi-finished products, manufacturing, processing, management and output of manufactured tobacco.
The Directorate General of customs attaches to case by case the size of the unit and the requirements to be met to ensure tax safety.

S. 15 tax warehouse (art. 26, para. 1, let. b, and 2, LTab) tax warehouses are buildings or parts of buildings in which active persons in commerce manage tobacco manufactured in suspension of tax.
The unit must be fitted so as to enable the monitoring of the input, management and output of manufactured tobacco.
The Directorate General of customs attaches to case by case the size of the unit and the requirements to be met to ensure tax safety.

S. 16 application for leave (art. 26, para. 2, LTab) the subject person shall submit the application for authorization to operate a tax warehouse registered to the Directorate General of customs.
It shall attach to the request all the essential supporting documents for the assessment: a. for manufacturing in particular units: 1. an extract of the trade register, 2. the description of the unit with comprehensive plan and schematic representation of installations, 3. the description of the process of manufacturing or processing, 4. the description of the raw materials and products to be manufactured or processed 5. the designation of by-products and waste;

b. for tax warehouses in particular: 1. an extract from the trade register, 2. the description of the warehouse with comprehensive plan, 3. the description of the business.

S. 17 permission (art. 26, para. 2, LTab) Customs branch allows operating a tax warehouse approved provided: a. that the requirements referred to the art. 14 or 15 are met; b. tax security is ensured; etc. as appropriate securities are provided for tax and other charges.

She decides the application by decision.
The authorisation is not transferable.

S. 18 announcement of changes (art. 26, para. 2, LTab) the operator shall announce to the General Directorate of customs changes he plans to make to its business or the buildings and facilities.
If tax security is endangered, the Directorate-General of Customs may require changes to the project.

S. 19 waiver authorization (art. 26, para. 2, LTab) if the operator wishes to waive the authorization, it must communicate in writing to the Directorate General of customs three months in advance.
The waiver of the authorization takes effect at the end of a month.

S. 20 withdrawal and termination of authorization (art. 26, para. 3, LTab) withdrawing the authorisation within the meaning of art. 26, al. 3, LTab, takes place by decision of the General Directorate of customs.
The authority to operate an approved tax warehouse goes: a. by transfer of the tax warehouse approved third parties; b. by dissolution of the legal person or death of the operator; c. by bankruptcy against the operator.

The tax debt was born at the time of the withdrawal or the extinction of the authorization.

S. 21 duties of the operator (art. 26, para. 2, LTab) the operator must make freely available to the customs administration: a. premises and facilities needed for surveillance, with equipment required (heating, lighting and running water); b. the suitable necessary personnel in support of the customs administration.

S. 22 accompanying bulletin (s. 26th LTab) operators and importers to establish a newsletter to accompany the transport of untaxed tobacco products.
Accompanying bulletin should be made on the official form of the General Directorate of customs. The following information must be included: a. the sender, recipient, warehouse or the Customs Office of destination, the date of shipment, the numbering; b. the means of transport used, the kind of goods, the description of the goods, the order number, the quantity (number of pieces or kilograms for the goods imposed according to their mass); c. the place, date and signature.

The Directorate-General of Customs may, for as much as they contain the necessary indications, authorise commercial documents instead of accompanying bulletin.
It may prescribe specific customs documents or a specified customs procedure.
The operator acting as shipper or importer must lead tobacco manufactured, intact, in the period mentioned in art. 24, at the place indicated in the accompaniment (approved tax warehouse or customs office) newsletter.

S. 23 proceedings (art. 26th LTab) procedures governing the carriage of untaxed manufactured tobacco begins: a. for imported manufactured tobacco: at the moment where the Customs Office accepts the accompanying newsletter or commercial documents; b. for other tobaccos manufactured: at the moment where they leave the authorized tax warehouse and the accompanying newsletter or commercial documents are fully completed and signed.

The procedure terminates: a. for exported manufactured tobacco: at the moment where the Customs office certifies their export in the accompanying newsletter or commercial documents; b. for other tobaccos manufactured: at the moment they arrive at the tax warehouse approved, where their input is attested in the accompanying newsletter or commercial documents and where they have been counted in the stock accounts.

S. 24 time limits (s. 26th LTab) the procedure must be completed within ten days.
The Directorate-General of Customs may derogate deadlines for special cases.

S. 25 irregularities (art. 26th LTab) any irregularity in connection with the carriage of untaxed tobacco products must be immediately announced by the operator at the General Directorate of customs.
If it finds that quantities are missing upon receipt of untaxed tobacco products, it shall record it in the accompanying newsletter and post in the stock accounts the amount actually placed in the warehouse.
Customs branch fixed to the missing amount the amount of the tax; It shall notify its decision to the importer or the operator acting as the sender.

Section 5 requirements of trade art. 26 monitoring of wholesalers and retailers (art. 16, al. 4, LTab) Customs Branch monitors wholesale and retail of tobacco products insofar as this monitoring is necessary to ensure the collection of duties of customs and tax.
The wholesalers and retailers of tobacco products must provide the Directorate-General of customs information and business documents required.
The General Directorate of Customs is empowered to control at any time, without prior notice, the warehouses of goods and other commercial premises.

S. 27 sale by correspondence (art. 16, al. 4, LTab) is not authorized for sale by correspondence of manufactured tobacco not imposed to individuals on the customs territory.
The Directorate-General of Customs may, on request, grant exceptions for other manufactured cigarettes tobacco and tobacco fine cut. It sets the conditions and loads.

S. 28 francs deposits under customs control (art. 16, al. 4, LTab) anyone who wants to store tobacco products in a free deposit under customs control must announce it beforehand in writing to the Directorate General of customs.
The Directorate-General of Customs may also impose this obligation to announce to the warehouseman.

S. Open customs 29entrepots (art. 16, al. 4, LTab) anyone who wishes to treat or manage tobacco manufactured in an open customs warehouse must announce it beforehand in writing to the Directorate General of customs.
The warehouseman or the depositor must keep an inventory of manufactured tobacco placed in an open customs warehouse. This inventory is governed by art. 184, November 1, 2006 on Customs order. In the particular case, the customs administration may require that additional guidance are recorded if necessary to the control of warehoused goods.

New content according to chapter I of O of August 20, 2014, in force since 1 Jan. 2015 (2014 2779 RO).
RS 631.01 s. 30 treatments not allowed for manufactured tobacco (art. 16, para. 4, LTab)

The treatment of manufactured tobacco is not allowed: a. when it creates a risk of deception; OUB. When it can lead to a decrease in royalties or circumvention of the legislative acts of the Federal Government other than customs.

The Directorate-General of Customs may prohibit the processing of manufactured tobacco if this operation is likely to jeopardize the smooth running of the placement under customs in Switzerland or abroad.

S. 31 indication of price on retail packaging (art. 16, al. 4, LTab) the indications required pursuant to art. 16, al. 1, LTab must be printed in legible and indelible characters directly on each package of retail sale.

S. 32 tobacco manufactured non-conforming to the requirements (art. 16, al. 4, LTab) it is prohibited to import and to put in the trade of manufactured tobacco not comply with the provisions of the bad and this order.

Section 6 tobacco native art. 33 taxation by the regional commissions (art. 28, al. 1, LTab) the regional commissions tax available and usable tobacco (tobacco lot) on the basis of prices for producers and quality.
They are formed by the Swiss Federation of the associations of tobacco growers (SwissTabac) and the cooperative society for the purchase of native tobacco (SOTA), in agreement with the Directorate General of customs.
They consist of two people representing SwissTabac and two individuals representing the SOTA.
SwissTabac and la SOTA Alternatively refer to a president from among these people.
The president decides irrevocably when the members of the Committee cannot agree on taxation.

S. 34 receiving ballots (art. 28, al. 1, LTab) commissions established for each batch of taxed tobacco a ballot receipt.
The bulletin contains the name of the grower, the variety, price and the net weight of the tobacco.
It is signed by the president and, on request, delivered to the Directorate General of customs.
The Directorate-General of Customs may address the competent cantons a recapitulation of the indications for control.

S. 35 control measures (art. 28, para. 1, LTab) at the end of the crop year, the SOTA sends to the General Directorate of customs an annual report on the Fund's financing. The annual report must contain the following: a. the price paid to growers; b. the other costs for the reception and the fermentation of tobacco; c. the result of fermentation and the allocation of the tobacco fermented manufacturers; d. the profit and loss account and the balance sheet of the Fund.

Tobacco growers organizations and manufacturers of tobacco products containing tobacco native as well as fermentation undertakings are required, at any time, allowing branch customs to consult their books, vouchers and other documents, to give complete information and to authorize access to all premises, and the premises used to support storage or fermentation of tobacco.

S. 36 finance (art. 28, al. 2, let. b, LTab) manufacturers and importers of cigarettes and fine-cut tobacco intended for the native market shall pay a fee of 0.13 cent per cigarette or 1 CHF 73 per kilogram of tobacco fine cut to the Fund for financing of the SOTA.
The fee is calculated according to the quantities indicated in the tax declaration or the customs declaration for import, and she is due in accordance with the requirements applicable to the tobacco tax act.
Manufacturers price can be fixed on the basis of average prices, calculated over several years, imported raw tobacco for use in the manufacture of cigarettes.

S. 37 appeal (art. 29 LTab) agencies in regard to the tasks that are delegated, the organizations call are placed under the supervision of the General Directorate of customs.
The statutes and regulations of the Agency management must be approved by the Directorate General of customs and the federal Office of agriculture.

Section 7 s. smoking prevention fund 38 (art. 28, para. 2, c, LTab) manufacturers and importers of cigarettes and fine-cut for the native market shall pay a fee of 0.13 cent per cigarette or 1 CHF 73 per kilogram of tobacco fine cut tobacco prevention fund.
The fee is calculated according to the quantities indicated in the tax declaration or the customs declaration for import, and she is due in accordance with the requirements applicable to the tobacco tax act.

Section 8 statistics, remuneration and moratory interest art. 39 statistics of the customs administration can use data relating to manufactured tobacco imposed for statistical purposes. It meets the requirements of the data protection.
It can publish statistics.

S. 40 fees the charging of fees is governed by the order of 4 April 2007 on the emoluments of the Federal Customs Administration.

RS 631.035 s. 41 exceptions to the perception of the moratorium interest (art. 20, para. 3, LTab) the federal Department of finance sets the amount up to which no moratorium interest is perceived.
On request, the customs administration may waive collection moratorium interest in cases where the payment would be reasonably required on the part of the manufacturer.

Section 9 Commission of collecting art. 42 (art. 48 LTab) for his work, the customs administration is compensated at the rate of 2.5% of overall revenue (gross output).

Section 10 provisions finals s. 43 the law in force the order of 15 December 1969 on the taxation of tobacco is repealed.

[RO 1969 1286, 1974 1021 art. 4, para. 1, 1987 2321, 1993 331 c. I 5, 1996 590, 1997-376, 2003 2465, 2007 1469 annex 4 ch. 25, 2008 3159]

S. 44 amendment of the law in force the following orders are amended as follows:...

Models can be found at RO 2009 5577.

S. 45 transitional provisions (art. 11, Al 3, LTab) manufactured tobacco manufactured and imported before December 31, 2009 and the retail price has been adapted under the amendment of December 19, 2008 LTab are taxed on the basis of the new tax rate.
Manufacturers and importers can bring in trade of fine cut tobacco imposed according to the old law until March 31, 2010.

S. 46 entry into force this order comes into force January 1, 2010.

RO 2009 5577 RS 641.31 State may 1, 2015