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:

A.

Manufactured tobacco;

B. ¹

Alcoholic beverages.

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.

(art. 43, para. 1, let. A, LD; s. 119, para. 2, OD)

¹ In the sense of border grazing, we mean:

A.

Animals: Animals of the species chevaline, bovine, ovine, caprine and porcine;

B.

Swiss animals: Animals usually stationed in the customs territory;

C.

Foreign animals: Animals usually stationed in the foreign customs territory;

D.

Border grazing: The grazing of Swiss animals on the foreign customs territory or foreign animals in the customs territory for more than one day;

E.

Country of origin: The country in which the animals are usually stationed.

(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:

A.

Number, species, race, sex, age, place of origin and identification of animals;

B.

Number of bearing animals, with a reference to the presumed date of the calving;

C.

Number of animals intended for dairy farming, provided that the milk or milk products derived from it are intended to be imported into the customs territory;

D.

Location of border grazing;

E.

Name and address of the owner of the animals.

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:

A.

As part of the centralised customs administration accounting procedure (PCD): without cash, against invoice;

B.

In the context of tourist traffic: in cash in Swiss francs or by means of a credit or debit card recognised by the customs administration;

C.

In other cases: cash in Swiss francs or cheques recognized by customs administration.

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 .

(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

A.

The debtor of the customs debt or the guarantor;

B.

The owner of the customs pledge;

C.

Persons in whom the good or thing to be held is in the possession or custody of the goods.

(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:

A.

The auctioning of goods for sale at auction (either in isolation or in batches);

B.

The minimum contract price;

C.

The method of payment; and

D.

The indication that no warranty is given for misplaced goods (s. 234, para. 3, Code of Obligations, CO ² ).

² The customs administration shall fix the minimum tender price so that it reaches the amount of the claim secured by the customs pledge.

(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 .

(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.

(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.

(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:

A.

Whether there is a strong decision by the customs administration; and

B.

If the time limit for payment of the customs debt in accordance with Art. 196 OD has expired without being put to use.

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.

(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

(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:

A.

First district, with headquarters in Basel, including the cantons of Bern, Lucerne, Obwalden, Nidwalden, Solothurn, Basel-City, Basel-Country, Argovie without the districts of Baden and Zurzach, and Jura;

B.

Second district, with headquarters in Schaffhausen, including the cantons of Zurich, Uri, Schwyz, Glaris, Zug, Schaffhausen, Appenzell Outer Rhodes, Appenzell Inner Rhodes, Saint-Gall, Grisons except the district of Moësa, Thurgovie and the Argovian districts of Baden and Zurzach

C.

Third arrondissement, with headquarters in Geneva, including the cantons of Fribourg, Vaud, Valais, Neuchâtel and Geneva;

D.

Fourth district, with headquarters in Lugano, including the canton of Ticino and the district of the Moësa.

(art. 91, para. 2, LD; art. 221 A , para. 2, OD)

The territory of the Confederation consists of the following seven border guard regions:

A.

Border Guard Region I with command in Basel: it includes the cantons of Bern, Lucerne, Obwalden, Nidwalden, Solothurn, Basel-City, Basle-Campaign and Argovie;

B.

Border Guard Region II with command at Schaffhausen: it includes the cantons of Zurich, Uri, Schwyz, Zug, Schaffhausen and Thurgau;

C.

Border Guard Region III with command in Chur: it includes the cantons of Glaris, Appenzell Outer Rhodes, Appenzell Inner Rhodes, St. Gallen and Graubünden;

D.

Border Guard Region IV with command in Lugano-Paradiso: it includes the canton of Ticino;

E.

Border Guard Area V with command in Lausanne: it includes the cantons of Fribourg, Vaud and Valais;

F.

Border Guard Region VI with command at Geneva-Meyrin: it includes the canton of Geneva;

G.

Border area VIII with command at Porrentruy: it includes the cantons of Neuchâtel and Jura.

The repeal of the existing law is set out in Schedule 3.

This order shall enter into force on 1 ^Er May 2007.