Key Benefits:
26 March 2003 (State 1 Er May 2007)
The Swiss Federal Council,
See art. 150 A , para. 2, let. C, of the Federal Act of 3 February 1995 on the military and military administration 1 , given art. 2, para. 2, and 130 of the Customs Act of 18 March 2005 2 , given art. 90, para. 1, of the Federal Act of 2 September 1999 on VAT 3 , given art. 12, para. 3, of the Federal Act of June 21, 1996 on the Taxation of Motor Vehicles 4 , given art. 17, para. 1, let. A, of the Act of 21 June 1996 on the taxation of mineral oils (Limpmin) 5 , given art. I of the Convention of 19 June 1995 between the States Parties to the North Atlantic Treaty and the other States participating in the Partnership for Peace concerning the status of their troops (SOFA of the PPP) 6 , given art. XI, para. 4 and 11, of the agreement of 19 June 1951 between the parties to the North Atlantic Treaty concerning the status of their troops (NATO SOFA), 7
Stops:
This order regulates the exemption of customs duties and certain taxes in favour of the troops of the states participating in the Partnership for Peace (PfP troops), the members of those troops and the civilians accompanying them.
1 Beneficiaries within the meaning of this Ordinance are the PPP troops, their members and the civilians accompanying them.
2 They are not entitled to exemption from customs duties and taxes on persons of Swiss nationality or those who are domiciled in Switzerland.
3 The members of the PPP troops who are individually seconded to Switzerland for a short period of time shall not be granted relief from customs duties and taxes within the meaning of this order.
1 PPP troops can temporarily import their equipment duty free.
2 Reasonable quantities of means of subsistence, supply goods and other goods may be imported duty free, provided that they are used exclusively for the use of the PPP troops, their members and The civilians accompanying them.
3 The customs duty exemption includes the exemption from the value added tax and the motor vehicle tax.
1 Goods referred to in s. 2, para. 1 and 2, Limpmin which were imported into Switzerland and which are intended for the use of land service vehicles, aircraft and boats of the PPP troops and the accompanying civilians are exempt from customs duties.
2 The duty free allowance includes the exemption from the value added tax and the mineral oil tax.
3 The Federal Customs Administration regulates the procedure.
The PPP troops in Switzerland and the accompanying civilians have the right, for their service vehicles, to use fuel for land vehicles, aircraft and boats that are exempt from tax on oils Mineral.
1 The relevant department of the Federal Department of Defence, Population and Sports Protection transmits to the Federal Customs Administration for exemption from the tax under s. 5. The list of persons responsible for the service vehicles of the PPP troops and the accompanying civilians, mentioning all the vehicles concerned and their registration.
2 Tax-exempt fuel may be used on condition that:
3 The Federal Land Forces Operations Office issues the credentials to provide fuel for a limited period of time.
4 In agreement with the Federal Land Forces Operations Office, the Federal Customs Administration regulates the procedure, including for special land vehicles, aircraft and vessels.
This Order comes into force on May 9, 2003.
1 RS 510.10
2 RS 631.0
3 RS 641.20
4 RS 641.51
5 RS 641.61
6 RS 0.510.1
7 New content according to the c. 9 of Schedule 4 to the O of 1 Er Nov. 2006 on customs, in force since 1 Er May 2007 (RS 631.01 ).
