Federal Act on Customs Duties
E531335
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Federal Act on Customs Duties canonical | 1 |
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Swiss federal law
ⓘ
customs law ⓘ |
| appliesTo |
goods crossing Switzerland’s borders
ⓘ
legal entities importing or exporting goods ⓘ natural persons importing or exporting goods ⓘ |
| basedOn | Swiss Federal Constitution NERFINISHED ⓘ |
| country | Switzerland ⓘ |
| defines |
customs debt
ⓘ
customs exemptions ⓘ customs procedures ⓘ customs tariff application ⓘ |
| enforcedBy | Swiss customs officers ⓘ |
| governs |
export of goods from Switzerland
ⓘ
import of goods into Switzerland ⓘ |
| implementedBy |
Federal Office for Customs and Border Security
NERFINISHED
ⓘ
Swiss customs authorities NERFINISHED ⓘ |
| jurisdiction | Swiss Confederation NERFINISHED ⓘ |
| languageOfDocument |
French
ⓘ
German ⓘ Italian ⓘ |
| legalSystem | Swiss legal system ⓘ |
| partOf |
Swiss customs legislation
ⓘ
Swiss federal legislation on foreign trade ⓘ |
| providesFor |
appeal procedures in customs matters
ⓘ
sanctions for customs infringements ⓘ |
| purpose |
to ensure correct collection of customs revenue
ⓘ
to provide legal framework for customs administration ⓘ to regulate customs duties on cross-border goods traffic ⓘ |
| regulates |
administration of customs duties
ⓘ
assessment of customs duties ⓘ collection of customs duties ⓘ customs controls ⓘ customs declarations ⓘ customs valuation of goods ⓘ customs warehouses ⓘ duty-free allowances ⓘ origin of goods for customs purposes ⓘ tariff classification of goods ⓘ temporary importation procedures ⓘ transit of goods through Switzerland ⓘ |
| relatedTo |
Swiss Federal Act on Administrative Criminal Law
NERFINISHED
ⓘ
Swiss VAT Act NERFINISHED ⓘ international customs agreements involving Switzerland ⓘ |
| scope |
customs duties on goods
ⓘ
customs formalities at the Swiss border ⓘ |
| subjectMatter |
border customs controls
ⓘ
customs duties ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.