Key Benefits:
4 April 2007 (State 1 Er January 2016)
The Federal Department of Finance (DFF),
Having regard to art. 3, para. 5, 8, para. 1, let. B, 73, para. 2, 74, para. 4, 97, para. 3, of the Customs Act of 18 March 2005 (LD) 1 , given art. 66, para. 3, 68, para. 3, 119, para. 2, 187, 188, para. 2, 218, 221, para. 3, of the order of 1 Er November 2006 Customs (OD) 2 , given art. 20, para. 2, and 20 A The Order of 11 December 2000 on the organisation of the Federal Department of Finance (Org DFF) 3 ,
Stops:
(art. 8, para. 1, let. B, LD)
1 Gifts that individuals domiciled in the foreign customs territory send to persons domiciled in the customs territory shall be admitted free up to a value of 100 francs per shipment.
2 Excluded from the deductibles-value referred to in para. 1:
1 New content according to the c. I of the DFF O of 2 Apr. 2014, in force since 1 Er Jul. 2014 ( RO 2014 983 ).
1 Repealed by c. I of the DFF O of 2 April 2014, with effect from 1 Er Jul. 2014 ( RO 2014 983 ).
1 Goods subject to customs duties in tourist traffic shall be subject to the flat rates set out in Annex 1.
2 Lump-sum rates include customs duties, tax on beer, tobacco tax, mineral oil tax and the right of monopoly.
3 Not included in the flat rates is the value-added tax and all other taxes and emoluments.
1 Repealed by c. I of the DFF O of 2 Apr. 2014, with effect from 1 Er Jul. 2014 ( RO 2014 983 ).
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 In the sense of border grazing, we mean:
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
The person subject to the obligation to report is the holder of the animals.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
The Customs Branch designates the customs offices that have jurisdiction over the taxation of border grazing.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 The holder of the animals shall announce the arrival of a flock at the customs office two days in advance.
2 The customs office decides on the time and place of taxation.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 The holder of the animals must prove that their operation has, for the purposes of border grazing, the pasture necessary for the species and the number of animals in the herd, or of stock of fodder.
2 Before any period of border grazing, animals must have been in their country of origin for at least one month.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 A list of animals and a list of instruments and objects must be submitted with the customs declaration.
2 The list of animals shall contain the following particulars:
3 The list of instruments and objects used in the operation or belonging to the household of the holder of the animals shall designate the instruments and objects in detail.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 The holder of the animals shall maintain a register of livestock during the duration of the border grazing. All changes in the number of animals, resulting in particular from calving, deaths or sales, must be included with the date.
2 The holder of the animals must present the register at the customs office upon the return of the livestock to the country of origin.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 Young animals placed on the customs territory must be exported to the country of origin at the latest with the herd. They must be reported for the export regime.
2 Young animals placed on foreign customs territory must be declared for the system of free circulation. They shall be admitted free of duty if they are entered in the register of livestock and if they are entered into the customs territory at the latest with the flock.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 Milk and milk products from animals intended for the dairy operation listed in the list of animals referred to in Art. 9, para. 2, are admitted free.
2 Dairy products derived from Swiss animals must be introduced into the customs territory within one month of the re-importation of the animals.
3 Milk and milk products from foreign animals shall be declared to the customs office only if they are transported out of the customs territory.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
1 Fresh meat and raw hides of Swiss animals which have died or have been slaughtered as a matter of urgency in the foreign customs territory shall be admitted free of charge.
2 The re-export of foreign animals which have died or have been slaughtered as a matter of urgency in the customs territory is not required if the remains are destroyed in the customs territory. A certificate of destruction must be submitted to the customs office.
(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)
The customs administration has the authority to control the register of cattle during the duration of the border grazing.
(art. 73, para. 2, LD)
1 The customs debt may be paid as follows:
2 In exceptional cases, the customs administration may also accept foreign currencies on terms which it defines itself.
(art. 73, para. 2, LD)
1 Within the framework of the PCD, the payment period is up to 60 days provided that an adequate cash deposit has been made.
2 Upon request, the customs administration may authorise the payment by instalments when the payment of the entire customs debt would lead, in view of the situation of the debtor, to significant economic or social difficulties.
(art. 74, para. 2 and 4, LD; art. 187, para. 1, and 188, para. 2, OD)
The rate of interest moratorium and interest and the exceptions to interest are governed by the DFF order of 11 December 2009 on interest rates and interest rates 2 .
1 New content according to the c. I of the DFF O of 25 Feb 2011, in force since 1 Er Apr 2011 ( RO 2011 1073 ).
2 RS 641.207.1
1 Repealed by c. I of the DFF O of 27 June 2012, with effect from 1 Er August 2012 ( RO 2012 3845 ).
(art. 87, para. 3, LD; art. 221 D (D) 1
1 The customs administration publicly announces the auction of a customs pledge.
2 It shall communicate this information by registered letter, if they are known to the customs administration and if they are domiciled in Switzerland or have a domicile of notification: 2
1 New contents of the reference as per c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
2 New content according to the c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
(art. 87, para. 3, LD; art. 221 D (D) 1
1 The customs administration sets the conditions for the auction prior to the start of the sale. These conditions contain:
2 The customs administration shall fix the minimum tender price so that it reaches the amount of the claim secured by the customs pledge.
1 New contents of the reference as per c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
2 RS 220
(art. 87, para. 3, LD; art. 221 D (D) 1
1 The prosecution offices or competent offices or organisations within the meaning of the cantonal law have jurisdiction over the execution of auctions.
2 The auction may take place no sooner than ten days after the date of the announcement.
3 The service responsible for arranging the auction shall award the goods to the highest bidder if its offer reaches the minimum bid price. After consultation with the customs administration, it may authorise the auction at a lower price if, in the circumstances, there is no expectation of a higher bid in a second auction.
4 The competent department shall draw up a record of the auction and provide a copy to the customs administration.
5 An auction may be subject to an action for a declaration of invalidity within the meaning of Art. 230 CO 2 .
1 New contents of the reference as per c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
2 RS 220
(art. 87, para. 3, LD; art. 221 D (D) 1
1 The person to whom the goods or goods have been awarded is bound by the offer (s. 231 CO 2 ).
2 The goods or items sold at auction are issued only after payment or supply of security rights. Conservation occurs at the expense and risk of the bidder.
3 If the bidder fails to meet its commitments, the customs administration may terminate the contract of sale or recover the amount owing by making use of the security rights.
1 New contents of the reference as per c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
2 RS 220
(art. 87, para. 3, LD; art. 221 D (D) 1
1 In the absence of an auction or in the event of termination of the contract of sale, a second auction shall be ordered.
2 At the second auction, no minimum bid price is fixed.
3 The provisions of Art. 19 to 22 are applicable by analogy.
4 If the second auction does not permit the sale of the customs pledge, the sale of the customs pledge is made at will.
1 New contents of the reference as per c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
1 Repealed by c. I of the DFF O of 27 June 2012, with effect from 1 Er August 2012 ( RO 2012 3845 ).
(art. 87, para. 3, LD; art. 221 D (D) 1
1 Prior to the sale of securities deposited, the customs administration shall fix a time limit for the payment of the customs debt.
2 The sale of securities is eligible only:
3 The sale of securities is carried out by the Swiss National Bank on the orders of the customs administration.
4 In addition, s. 25 shall apply mutatis mutandis.
1 New contents of the reference as per c. I of the DFF O of 27 June 2012, in force since 1 Er August 2012 ( RO 2012 3845 ).
(art. 91, para. 1, LD; s. 221 A , para. 3, OD) 1
1 The duties of the members of the Border Guard Corps and the ranks assigned to the functions are set out in Annex 2.
2 If several grades are assigned to a function, it is the responsibility of the head of the Border Guard Corps to determine the rank on a case-by-case basis.
3 In the case of transfer in a function to which a lower rank is assigned, the head of the Frontier Corps decides whether the former rank is to be maintained.
4 The head of the Frontier Corps may temporarily confer a higher rank on the members of the Frontier Corps who perform a particularly demanding task in the performance of their duties. 2
1 New contents of the reference as per c. I of the DFF O of 25 Feb 2011, in force since 1 Er Apr 2011 ( RO 2011 1073 ).
2 Introduced by ch. I of the DFF O of 25 Feb 2011, in force since 1 Er Apr 2011 ( RO 2011 1073 ).
(art. 97, para. 3 LD.
The Customs Directorate is empowered to conclude agreements with the border cantons concerning the execution of police duties in the border area.
(art. 91, para. 1, LD; s. 221 A , para. 2, OD) 1
The territory of the Confederation is divided into four customs districts, namely:
1 New contents of the reference as per c. I of the DFF O of 25 Feb 2011, in force since 1 Er Apr 2011 ( RO 2011 1073 ).
(art. 91, para. 2, LD; art. 221 A , para. 2, OD)
The territory of the Confederation consists of the following seven border guard regions:
1 Introduced by ch. I of the DFF O of 25 Feb 2011, in force since 1 Er Apr 2011 ( RO 2011 1073 ).
The repeal of the existing law is set out in Schedule 3.
This order shall enter into force on 1 Er May 2007.
(art. 3)
Rate Group |
Description of Goods |
Flat rate in francs |
1 |
Meat and meat preparations, except game
|
17. - per kg 23. - per kg |
2 |
Butter, cream |
16. - per kg/l |
3 |
Oils, fats, margarine for human consumption |
2. - per kg/l |
4 |
Alcoholic beverages:
|
2. - by l 15. - by l |
5 |
Manufactured tobacco:
|
0.25 per part 0.10 per gr |
6 |
Fuels |
0.75 per l |
7 |
Other Goods |
Duty-free |
1 New content according to the c. II of the O of the DFF of 2 Apr. 2014 ( RO 2014 983 ). Update as per c. I of the 5 Dec DFF O. 2015, in force since 1 Er Jan 2016 (RO) 2015 5655).
(art. 27, para. 1)
Functions |
Grades |
Head of the Border Guard Corps (Head of Senior Division and Deputy Director) |
Cgfr Brigadier |
Supplying the head of the Border Guard Corps |
Colonel du Cgfr |
Commander of the Border Guard Corps |
Colonel of Cgfr or Lieutenant-Colonel of Cgfr |
Chief of a Command Area |
Lieutenant-Colonel of Cgfr or Major du Cgfr |
Supplying the commander of the Border Guard Corps Supplying the leader of a command domain |
Major du Cgfr or captain of the Cgfr |
Head of a specialized field Commitment Officer Head of a service domain Liaison Officer Officer |
Captain of the Cgfr |
Specialist |
First Lieutenant of Cgfr, Lieutenant of Cgfr, Adjutant of the Cgfr Staff, Cgfr Adjutant or Cgfr Sergeant-Major |
Head of Service |
Cgfr Warrant Officer |
Chief of Post |
First Lieutenant of Cgfr, Lieutenant of Cgfr or Adjutant du Cgfr |
Special Training Team Leader (SOFO) |
Cgfr Warrant Officer |
Alternates to the Head of Post Team Leader |
Cgfr Sergeant-Major |
Team Leader Substitute Head of tourist traffic |
Sergeant Major of Cgfr or Sergeant of Cgfr |
Head of Commitment Operator Specialist Contributor |
Cgfr Sergeant |
Border guard Specialist Contributor |
Corporal du Cgfr, from Cgfr or Border Guard |
1 New content according to the c. I of the O of the DFF of 17. 2015, in force since 1 Er Jan 2016 ( RO 2015 4039 ).
(art. 30)
Are repealed:
1 [RO 1959 908]
2 [RO 1973 1389, 1988 1774]
3 [RO 1968 379]
4 [RO 1965 39, 1987 2591]
5 [RO 1972 737)
6 [ RO 2002 335 , 2007 35 37]
7 [ RO 2002 4206 ]
8 Compendium of the Official Military Sheet (RFM) 88 982