631.0
ZGLD
CH
CH
Art. 116 Zollgesetz (ZG)
ZG; 7. Titel: Rechtsschutz
Art. 116 ZG
Gegen Verfügungen der Zollstellen kann bei den Zollkreisdirektionen Beschwerde geführt werden.
Gegen erstinstanzliche Verfügungen der Zollkreisdirektionen kann bei der Oberzolldirektion Beschwerde geführt werden.
Das BAZG wird im Verfahren vor dem Bundesverwaltungsgericht und dem Bundesgericht durch die Oberzolldirektion vertreten.
Die Frist für die erste Beschwerde gegen die Veranlagung beträgt 60 Tage ab dem Ausstellen der Veranlagungsverfügung.
Im Übrigen richtet sich das Beschwerdeverfahren nach den allgemeinen Bestimmungen über die Bundesrechtspflege.
Gerichtsentscheide zu dieser Bestimmung (64)
VPB No-16-26-avril-1988 (Art. 113, 115, 116 Ld.)
Swiss Federal Legal Enactments: ETH Zurich, Rhine Navigation, Chernobyl Compensation, and Customs Convention Errata
Applicable provisions for penalties, indicating they are used to determine legal consequences for false declarations.
A-3786/2025 (Art. 116 Abs. 4 ZG)
Customs Authority's Duty-Free Agricultural Import Practice Change Upheld
Cited for the court's jurisdiction in customs matters.
A-791/2024 (Art. 116 Abs. 4 ZG)
Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases
Confirms the jurisdiction of the Federal Administrative Court for appeals against decisions of the BAZG.
A-1036/2025 (Art. 116 cpv. 4 LD)
Customs Authority Can Demand Over 25 Million Franc Guarantee for Alleged Gold Smuggling
Specifies the appeal route for decisions related to customs law.
A-3215/2023 (Art. 116 Abs. 4 ZG)
Agricultural Border Traffic Exemption Denied Due to Lack of Direct Farming Management
Cited to confirm the Federal Administrative Court's jurisdiction to hear the appeal.
A-6203/2020 (Art. 116 al. 4 LD)
Company and Administrator Liable for Undeclared Archaeological Imports
Used to confirm that the Federal Administrative Court's procedure is governed by the PA.
A-6147/2020 (Art. 116 al. 2 LD)
Archaeological Objects Import Duty Dispute
Governs the jurisdiction of the Federal Administrative Court in customs matters.
A-6140/2020 (art. 116 al. 2 de la loi fédérale du 18 mars 2005 sur les douanes (LD, RS 631.0))
Import Tax Liability for Illegally Imported Archaeological Artifacts
Specifies the application of customs law in relation to administrative procedure.
A-6140/2020 (art. 116 al. 4 LD)
Import Tax Liability for Illegally Imported Archaeological Artifacts
Specifies the procedural rules applicable to customs matters.
A-6146/2020 (art. 116 al. 2 LD)
Import Tax on Archaeological Items Upheld, with One Exception
Cited in relation to the application of administrative procedure law in customs matters.
A-1741/2022 (Art. 116 Abs. 3 ZG)
Customs Declaration Correction for Beef Imports Denied
This provision defines the appeal period for customs decisions, which is discussed in relation to the timeliness of the appellant's actions.
A-4116/2021 (Art. 116 ZG)
Classification of Windshield Washer Fluid
Used to establish the court's jurisdiction to hear the appeal against the customs authority's decision.
A-4862/2022 (Art. 116 al. 2 LD)
Customs Agent Denied VAT Remission Due to Untimely and Unsubstantiated Claims
Provision related to the jurisdiction of the Federal Administrative Court concerning customs law.
A-4862/2022 (Art. 116 al. 4 LD)
Customs Agent Denied VAT Remission Due to Untimely and Unsubstantiated Claims
Provision related to the jurisdiction of the Federal Administrative Court concerning customs law.
A-4346/2020 (Art. 116 Abs. 3 und 4 ZG)
Customs Authority v. Watch Exporter
These provisions were cited in relation to the admissibility of the appeal against the decision of the customs authorities.