(art. 28, para. 2, LD)

¹ The customs declaration shall be made by electronic means, unless the present order provides for any other form.

² The electronic customs declaration is made in:

A.

The "e-dec" or "NCTS" system (section 2); or

B.

The "e-dec web" application (section 3).

(art. 28, para. 2, LD)

Goods that are placed under the export regime and are then stored in an open customs warehouse or in a customs free deposit cannot be declared for export with the "NCTS" system.

(art. 112 R (D)

The summary declaration of entry and exit for security purposes shall be made by electronic means in accordance with the provisions of Art. 7-9 and 11 to 17 A .

(art. 28 LD)

The customs declaration is made in one of the official languages of the Confederation.

(art. 28, para. 2, LD)

¹ The Customs Branch (DGD) authorizes the person subject to the obligation to report who requests it in writing to use the "e-dec" system, the "NCTS" system or the two systems to establish the electronic customs declaration if this Person:

A.

Has its seat or domicile in the customs territory;

B.

Has the necessary computer equipment;

C.

Provides security for the alleged royalties; and

D.

Guarantees the regulatory progress of the procedure, in particular with regard to data security.

² The DGD may authorize a person subject to the obligation to declare who has his or her registered office or domicile in a border region of the foreign customs territory to use the "e-dec" system to establish the customs declaration of importation if That person meets the conditions set out in para. 1, let. B to d, and:

A.

Has a domicile of notification in the customs territory; and

B.

Ensures that the AFD can access from the customs territory the data and documents to be kept in accordance with Art. 94 to 98 OD.

³ DGD may authorize a person subject to the obligation to declare who has its registered office or domicile in the foreign customs territory to use the "e-dec" system and the "Export" interface of the "NCTS" system to make the declaration in Customs of export if that person meets the conditions set out in para. 1, let. B and d, and:

A.

Has premises within the perimeter of a juxtaposed national control office; and

B.

Ensures that the AFD can access from the customs territory the data and documents to be kept in accordance with Art. 94 to 98 OD.

⁴ If the DGD authorizes the person subject to the obligation to report the customs declaration using the "e-dec" system, the "NCTS" system or the two systems, that person must report the goods conducted, presented and Being summarily accounted for by means of these systems. Other forms of reporting are permitted only if AFD is unable to provide the customs declaration using these systems.

⁵ For customs transit declarations, para. 1, let. A, is not applicable.

⁶ No later than 10 days after receipt of all the supporting documents, the DGD shall decide on the acceptance of the application and, where applicable, assign a business number to the person subject to the obligation to declare. ²

(art. 28, para. 2, LD)

DGD withdraws the authorization to use the "e-dec" system, the "NCTS" system or the two systems if the person:

A.

No longer meets the conditions for granting the authorization;

B.

Does not comply with the conditions and expenses associated with the authorization; or

C.

Commits repeated offences under federal law, to the extent that enforcement is the responsibility of the AFD.

(art. 28, para. 2, and 109, para. 1, LD)

¹ The person subject to the reporting obligation must disclose to the DGD the identity and personal number of employees who are entitled to make customs declarations using the "e-dec" and "NCTS" systems.

² It immediately announces any changes to the DGD.

(art. 28, para. 2, LD)

Persons making customs declarations using the "e-dec" and "NCTS" systems must indicate in them the number assigned to their company and their personal number.

(art. 28, para. 2, LD)

¹ The DGD reports to the person subject to the obligation to report to which electronic address it is required to transmit the data.

² It shall communicate to the person subject to the obligation to declare the technical indications required for a safe transmission to the "e-dec" and "NCTS" systems. ¹

³ The person subject to the obligation to report does not have access to the data that AFD maintains in electronic form.

⁴ As long as the "e-dec" or "NCTS" system has not confirmed the receipt of the data, the electronic customs declaration is deemed not to be presented. ²

(art. 28, para. 2, LD)

AFD does not respond:

A.

The consequences of technical failures, if the failure is not due to serious negligence by the AFD;

B.

Indirect and consequential damages in relation to the electronic transmission of data.

(art. 28, para. 2, LD)

¹ The person subject to the reporting obligation must maintain their computer equipment in a condition consistent with the requirements of the AFD.

² DGD announces changes to the "e-dec" and "NCTS" systems early enough for the person subject to the reporting obligation. The Commission must proceed with the amendments in a timely manner. ²

(art. 28, para. 2, LD)

The person subject to the reporting obligation is responsible for:

A.

The acquisition, operation and maintenance of its computer equipment; and

B.

The connection, operation and maintenance of the lines used to transmit data to the "e-dec" and "NCTS" systems.

(art. 33, para. 2, LD)

The customs declaration shall be deemed accepted at the time when it successfully passed the summary control carried out by the "e-dec" system or the "NCTS" system. The system adds the date and time of acceptance to the electronic customs declaration.

(art. 25, para. 1, 35, para. 1, and 40, para. 1, LD)

¹ After acceptance of the customs declaration, the e-dec system makes a selection based on a risk analysis. ²

² If the result of the selection is "locked", the person subject to the obligation to report must submit a draw for the customs declaration and accompanying documentation at the customs office. The goods may be removed when the customs office has released them.

³ If the result of the selection is "free with", the person subject to the obligation to report must submit a draw for the customs declaration and the accompanying documents required at the customs office. The goods are deemed to be released.

⁴ If the result of the selection is "free without" or "free without/ALAD", the person subject to the obligation to declare must submit to the customs office any transit documents and authorisations, as well as any certificates or Certificates necessary for the execution of the legislative acts of the Confederation other than customs. The goods are deemed to be released with respect to AFD. ³

⁵ If the goods are subject to legislative acts of the Confederation other than customs, the person subject to the obligation to declare must, regardless of the result of the selection:

A.

Handing over the goods to the appropriate supervisory bodies; or

B.

Prove that the burdens imposed by the supervisory bodies are fulfilled. ⁴

(art. 25, para. 1, 35, para. 1, and 40, para. 1, LD)

¹ After acceptance of the customs declaration, the "e-dec" system or the "Export" interface of the "NCTS" system makes a selection based on a risk analysis.

² If the result of the selection is "blocked", the person subject to the obligation to declare must submit to the customs office a drawing of the customs declaration, any accompanying documents and the proof of origin which must be Authenticated by customs. The goods may be removed when the customs office has released them.

³ If the result of the selection is "free", the goods are deemed to be released and may be removed immediately.

⁴ If proof of origin is to be authenticated for goods whose selection result is "free", the person subject to the obligation to report must present them to the customs office prior to the removal of the goods. The customs office may require additional accompanying documents.

(art. 25, para. 1, and 28, para. 2, LD)

The person subject to the obligation to declare must provide the accompanying documents with an identification mark enabling them to be unequivocally attributed to the customs declaration to which they relate.

(art. 25, para. 1, and 35, para. 1, LD)

¹ If the customs declaration takes place prior to the customs presentation of the goods, the person subject to the obligation to declare must, when the result of the selection has been communicated to it, present the documents referred to in s. 17 at the customs office:

A.

If the result of the selection is 'blocked': no later than two hours' opening of the points after the customs presentation;

B.

If the result of the selection is "free": no later than the working day following the customs presentation.

² If the customs declaration is made after the customs presentation of the goods, the person subject to the obligation to declare must, when the result of the selection has been communicated to him, submit the documents referred to in s. 17 at the customs office:

A.

If the result of the selection is 'blocked': no later than two hours' opening of the points after the customs declaration;

B.

If the result of the selection is "free": no later than the working day following the customs declaration.

³ The customs office may adapt the time limit to its operating conditions.

⁴ Art. 38 to 41 are reserved.

(art. 25, para. 1, and 35, para. 1, LD)

¹ If the result of the selection is "locked", the person subject to the obligation to report must submit to the customs office the documents referred to in s. 17 A :

A.

No later than two hours of opening of the wickets after communication of the result of the selection in the "e-dec" system;

B.

Within 24 hours from the communication of the result of the selection in the "NCTS" system.

² The customs office may adapt the time limit to its operating conditions.

³ Art. 38 to 41 are reserved.

(art. 19, para. 2, let. A, 25, al. 1, and 35, para. 2, LD)

¹ If the customs office has found an inaccuracy or a deficiency in a customs declaration, it may require the person subject to the obligation to declare that the customs declaration is corrected or completed.

² The person subject to the obligation to report must resubmit the corrected or completed customs declaration no later than the tenth working day following the refusal. For fair reasons, the customs office may extend this period. ¹

³ If the person subject to the obligation to report does not present the customs declaration rectified or completed on time, the customs office may ex officio tax the goods. It taxes imported goods at the highest rate and on the basis of the highest calculation bases applicable to the corresponding goods. ²

(art. 38 LD; s. 92 (D)

¹ The taxation decision shall be put on line in the "e-dec" system or in the "NCTS" system and shall be considered as notified from that moment. The download of the taxation decision by the person subject to the obligation to report is immediately recorded in the corresponding system.

² In the e-dec system, the customs administration also establishes the tax decision on paper import.

³ In the "Export" interface of the "NCTS" system, the customs administration establishes the tax decision in paper form.

(art. 174 (D)

¹ If an electronic taxation decision is to be returned, the already notified tax decision shall be set aside in the e-dec system and shall have the appropriate notice. The cancellation is communicated to the person subject to the obligation to report.

² If the taxation decision has been made on paper, the person subject to the obligation to report must return it to the customs office that made the taxation of the good no later than the next business day following the cancellation.

(art. 28 and 33 LD)

Anyone who does not use the "e-dec" and "NCTS" systems for the customs declaration must use the "e-dec web" application to make the customs declaration on import and export.

(art. 28 and 33 LD)

¹ The person subject to the obligation to report must report the goods through the "e-dec web" application and print the customs declaration.

² It presents the customs declaration, the goods presented in customs and the accompanying documents at the customs office.

³ The customs office shall carry out the summary check of the customs declaration and accept it. It attests to the acceptance of the customs declaration using the Internet "e-dec web" application.

⁴ The tax decision is put online in the e-dec web application. Art. 20 B Is applicable by analogy.

(art. 28, para. 1, let. B, LD)

The customs declaration in paper form is allowed: ²

A.

When free circulation (art. 48 LD) of: ³

1.

Goods to heads of state and to diplomatic, consular or international services and their members (art. 6 OD),

2.

Coffins, ballot boxes and funeral ornaments (art. 7 OD),

3.

Honour awards, memorials and gifts of honour (art. 8 OD), provided that they are not subject to any charges,

4.

Legal tender, securities, manuscripts, business papers and documents without a collection value, official stamps and transport titles (art. 13 OD),

5.

Moving effects, marriage networks and inheritance effects (art. 14 to 16 OD),

6.

Goods to recognized public utility organizations or works of assistance or to indigent persons (art. 17 OD),

7.

Objects for teaching and research (art. 19 OD),

8.

Art and exhibition objects for museums (art. 20 OD),

9.

Instruments and apparatus for the examination and treatment of patients in hospitals and similar establishments (art. 21 OD),

10.

Studies and works by Swiss artists temporarily residing abroad for their studies (art. 22 OD),

11.

Goods of the traffic of the frontier zone (art. 23 OD; art. 24 A ),

12.

Grapes and wine from land in the border area (art. 24 OD), provided that they are not subject to any charges,

13.

Goods of market traffic (art. 25 OD), provided that they are not subject to any charges,

14.

Samples and specimens of goods (s. 27 (OD)), provided that they are not subject to any charges,

15.

Native packaging material (art. 28 OD),

16.

Confederation war material (art. 29 (D),

17.

Personal effects (art. 63 and annex 1 OD), provided that they are not subject to any charges,

18.

Gifts (art. 1 of the DFF O of 4 April 2007 on Customs ⁴ ), provided that they are not subject to any charges,

19.

Goods originating from the free zones of Haute-Savoie and the Pays de Gex, provided that they are subject to authorisation by the Directorate of the Customs District of Geneva,

20.

Other goods imported in small quantities, provided that they are not subject to any royalty and are not for commercial purposes;

B. ⁵

...

C.

When placing goods under the temporary admission procedure (Art. 58 LD);

D.

When placing goods under the inward processing procedure in the simplified suspension system and in the simplified refund procedure (Art. 59 LD; s. 168, para. 3, OD);

E. ⁶

When placing under the export regime (art. 61 LD) of goods referred to in the let. A, with the exception of c. 7 to 9, 15 and 16 and 19;

F.

When placing under the export regime (art. 61 LD) of manufactured tobacco with a refund or suspension of tobacco tax;

G.

In specific cases subject to exceptional authorization by the DGD or the Directorate of Arrondissement of Customs.

(art. 28, para. 1, let. B, and 32, para. 2, LD)

¹ The person subject to the obligation to declare must use the form or official document provided for in the corresponding customs procedure and provide it with its full name and signature.

² If the form or official document is completed by hand, it must be filled with ink or ball pen and printing.

³ Where corrections or additions are to be made to the customs declaration, the person subject to the obligation to declare must certify them by signature.

(art. 28, para. 1, let. B, LD)

¹ If the person subject to the obligation to declare is not in a position to complete the customs declaration, the customs office may exceptionally fill out the official form for payment of a fee.

² The person subject to the obligation to report must confirm the accuracy of the declaration by signing it.

(art. 28, para. 1, let. B, LD)

Every person who imports or exports goods from tourist traffic must file the customs declaration in a declaration box authorized by the Directorate of the Customs Arrondissement when the customs declaration or declaration in Customs by another form of expression of will is not possible or not allowed.

(art. 33, para. 2, LD)

The customs declaration in paper form shall be deemed to be accepted where:

A.

The customs office has provided the stamp of the date stamp and signature; or

B.

The person subject to the obligation to report has filed it in a declaration box within the meaning of s. 23 A .

(art. 25, para. 1 and 3, 28, para. 1 and 2, and 43, para. 1, let. A, LD, and 118 OD)

¹ An operator who has applied for relief or reduction of customs duties on imports for raw materials from the soil, grapes or wine must announce at the customs office referred to in its exhibit (s. 118, para. 1, let. B, OD), in writing, by means of the formula provided for:

A.

The type and quantity of goods, and

B.

The time and location of the border crossing.

² The announcement may be sent by fax, electronically or delivered directly to the customs office. It is deemed to be a customs declaration.

³ The customs declaration is deemed to be accepted within the meaning of s. 33, para. 2, LD as soon as it is complete at the customs office.

⁴ The advertisement must arrive at the customs office no later than two hours before the goods are imported, including goods that must be imported outside the opening hours of the customs office. The advertised goods must be imported within one hour of the date of importation indicated in the advertisement.

⁵ The operator shall inform the customs office of any change in the time and place of the specified crossing, as well as the type and quantity of goods being advertised. This information may take place in writing or by telephone, but must be sent to the customs office before the goods are imported. For changes announced by telephone, the customs office may require written confirmation or subsequent submission of a credential.

⁶ An operator shall declare the identity of its employees and employees by means of the form provided for that purpose and specify those to whom it grants power of attorney in order to make the announcement under this section.

(art. 28, para. 1, let. C, LD)

¹ The declaration in customs is allowed for: ¹

A.

Goods of tourist traffic;

B.

The means of transport registered for which Annex C to the Convention of 26 June 1990 on temporary admission ² Does not claim a customs declaration or supply of security;

C. ³

Foreign trailers assigned to the carriage of things which may be temporarily admitted for cross-border transport under Art. 34, para. 3, OD;

D. ⁴

Fresh fish caught in frontier waters (art. 26 OD).

² The customs office may exclude the person subject to the obligation to report the declaration in verbal customs:

A.

Whether the goods are to be placed under a customs procedure other than free circulation; or

B.

Whether the operating conditions of the customs office or the legislative acts of the Confederation other than customs require it.

(art. 33, para. 2, LD)

The verbal customs declaration shall be deemed to have been accepted at the time when it is made at the customs office.

(art. 28, para. 1, let. D, LD)

The Directorate of the District of Customs may authorise the opening of a green lane for customs declaration at customs offices if their operating conditions permit.

(art. 28, para. 1, let. D, and 33, para. 2, LD)

¹ The person subject to the obligation to report may use the green lane only if the person is transporting goods from the tourist traffic that:

A.

Are admitted free of duty;

B.

Are not subject to restrictions or prohibitions;

C.

Are not subject to a certificate or permit.

² The passage through the green lane is deemed to be customs declaration. The customs declaration shall be deemed to have been accepted as a result of that passage.

³ If the person subject to the obligation to report entered into the customs territory or carries outside the customs territory of the goods other than those referred to in para. 1, it must declare them in accordance with the general provisions of the customs legislation.

(art. 28, para. 1, let. D, LD)

The DGD may authorise the green-view declaration for private motor vehicles in road traffic.

(art. 28, para. 1, let. D, and 33, para. 2, LD)

¹ The driver may use the green-view declaration only if he is driving a registered private means of transport for which Annex C of the Convention of 26 June 1990 on temporary admission ¹ Does not claim a customs declaration or supply of security and only if all the goods that it carries:

A.

Are goods of tourist traffic;

B.

Are admitted free of duty;

C.

Are not subject to restrictions or prohibitions;

D.

Are not subject to a certificate or permit.

² It must affix the green-view statement to its windscreen so that it is clearly visible to AFD staff.

³ The use of the green-view declaration is deemed to be customs declaration. The customs declaration shall be deemed accepted as a result of the crossing of the customs frontier.

⁴ If the driver enters the customs territory or carries outside the customs territory of the goods other than those referred to in para. 1, it must declare them in accordance with the general provisions of the customs legislation.

(art. 28, para. 1, let. D, LD)

¹ The Directorate of the District of Customs may authorise the transport undertakings to carry the public means of transport of green plates for customs declaration if the operating conditions of the customs office permit.

² If the affixing of green reporting plates is not possible, the Directorate of the District of Customs may authorize the information of persons subject to the obligation to declare in another form, in particular by means of an announcement by Speakers.

³ The conditions and charges shall be set out in the authorisation.

(art. 28, para. 1, let. D, and 33, para. 2, LD)

¹ A person subject to the obligation to report may use a public transportation device with a green declaration plate only if the person is transporting goods from the tourist traffic that:

A.

Are admitted free of duty;

B.

Are not subject to restrictions or prohibitions;

C.

Are not subject to a certificate or permit.

² The use of a public conveyance with a green plate for customs declaration is deemed to be a customs declaration.

³ The customs declaration shall be deemed to have been accepted at the time when the means of public transport leaves the final place of landing or boarding before the customs border.

⁴ The s. 1 to 3 shall apply by analogy to the means of public transportation in which the person subject to the obligation to report is informed of the regulations referred to in para. 1 in another form.

(art. 28, para. 1, let. D, LD)

The Customs Arrondissement Directorate may authorize the installation of customs declaration signs on certain customs routes if the operating conditions of the customs office permit.

(art. 28, para. 1, let. D, and 33, para. 2, LD)

¹ Customs routes equipped with the customs declaration panel "Nothing to declare" may be used only with goods of the tourist traffic which:

A.

Are admitted free of duty;

B.

Are not subject to restrictions or prohibitions;

C.

Are not subject to a certificate or permit.

² The carriage of the goods referred to in para. 1 with a means of transport is only permitted if it is a registered means of transport for which Annex C to the Convention of 26 June 1990 on temporary admission ¹ Does not require a customs declaration or security provision.

³ The customs border crossing shall be deemed to be customs declaration. The customs declaration shall be deemed accepted as a result of the crossing of the customs frontier.

⁴ If the person subject to the obligation to report entered into the customs territory or carries outside the customs territory of the goods other than those referred to in para. 1, it must:

A.

Pass through a customs office open to the traffic of the goods;

B.

Declare the goods in accordance with the general provisions of the customs legislation.

(art. 28, para. 1, let. D, and 33, para. 2, LD)

¹ Outside the hours of occupancy of the customs office, the use of a customs route with the declaration panel "Nothing to declare/Goods to be reported" is permitted only with goods of the tourist traffic.

² The customs border crossing shall be deemed to be customs declaration if the goods:

A.

Are admitted free of duty;

B.

Are not subject to restrictions or prohibitions;

C.

Are not subject to a certificate or permit.

³ The carriage of the goods referred to in para. 2 with a means of transport shall be permitted only if it is a private vehicle for which Annex C of the Convention of 26 June 1990 on temporary admission ¹ Does not require a customs declaration or security provision.

⁴ The customs declaration shall be deemed accepted as a result of the crossing of the customs frontier.

⁵ If the person subject to the obligation to report entered into the customs territory or carries outside the customs territory of the goods other than those referred to in para. 2, it must declare them in accordance with the general provisions of the customs legislation.

(art. 56, para. 1, LD)

The warehousekeeper shall record the goods conducted, presented and declared in customs in the inventory no later than the next business day following the customs presentation.

(art. 56, para. 1, LD)

¹ The inventory shall contain the particulars referred to in Art. 184, para. 1, OD. ¹

² Art. 184, para. 2 to 4, OD shall apply mutatis mutandis.

(art. 55, para. 1, LD)

Goods in quantities of at least 10,000 kg of net mass, which, because of their uniform physical characteristics, are suitable for transhipment and bulk transport, shall be deemed to be of high consumption.

(art. 56, para. 1, LD)

The warehousekeeper shall record the goods conducted, presented and declared in customs in the inventory no later than the next business day following the customs presentation.

(art. 56, para. 1, LD)

The inventory shall contain the particulars referred to in Art. 184, para. 1, let. A to f, h to k, m, n and p, OD. It must also indicate the net mass of the goods.