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Art. 19 Zollgesetz (ZG) - Zollbemessung

ZG; 1. Titel: Grundlagen des Zollwesens; 2. Kapitel: Zollpflicht und Zollerhebungsgrundlagen

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Art. 19 ZG · Zollbemessung

Der Zollbetrag bemisst sich nach: a. Art, Menge und Beschaffenheit der Ware im Zeitpunkt, in dem sie der Zollstelle angemeldet wird; und b. den Zollansätzen und Bemessungsgrundlagen, die im Zeitpunkt der Entstehung der Zollschuld gelten.

Die Ware kann mit dem höchsten Zollansatz belegt werden, der nach ihrer Art anwendbar ist, wenn: a. die Zollanmeldung eine ungenügende oder zweideutige Bezeichnung der Ware enthält und es nicht möglich ist, die Zollanmeldung berichtigen zu lassen; oder b. die Ware nicht angemeldet worden ist.

Sind Waren, die verschiedenen Zollansätzen unterliegen, im gleichen Frachtstück verpackt oder werden sie mit dem gleichen Transportmittel befördert und genügen die Angaben über die Menge jeder einzelnen Ware nicht, so werden die Zollabgaben nach dem Gesamtgewicht und nach dem Ansatz berechnet, der für die höchstbelastete Ware zu bezahlen ist.

← Art. 18 ZG Zollgesetz (ZG) - Gegenstand Art. 20 ZG →

Gerichtsentscheide zu dieser Bestimmung (11)

A-4217/2021 (Art. 19 al. 2 LD)

Importing Company Liable for Unpaid Customs Duties Despite Intermediary's Failure

Cited as the basis for taxing undeclared goods at the highest applicable rate.

A-4700/2020 (art. 19 al. 2 LD)

Swiss Importers' Partial Victory on Customs Duties and VAT

Applied to determine the applicable tariff rate in case of non-declaration of goods.

A-4703/2020 (Art. 19 LD)

Importer Liable for Retroactive Customs Duties Despite Exporter's Fraud

Applied to determine the customs duty amount based on the type, quantity, and state of the goods, and to apply the highest applicable rate in cases of incomplete or inaccurate declarations or undeclared goods.

A-4666/2020 (Art. 19 al. 2 LD)

Importer Liable for Unpaid Duties and VAT Despite Good Faith Claim

Applied to justify the application of the highest tariff rate due to undeclared goods.

A-4667/2020 (Art. 19 Abs. 2 Bst. b ZG)

Vehicles Illegally Imported Without Border Declaration Not Eligible for Preferential Tariffs

Used to justify the application of the normal customs rate due to the failure to declare goods properly upon import.

A-3244/2018 (Art. 19 al. 2 LD)

Proof of Origin Invalidity for Prefabricated Constructions

This article implies that goods are taxed at the normal rate in case of lack of valid proof of origin, which is the outcome of the decision.

A-1234/2017 (Art. 19 al. 2 LD)

Imported Goods Origin Certificates and Customs Duty Exemption

Justifies the application of the highest tariff for imported goods due to non-compliance with customs obligations.

A-4178/2016 (Art. 19 Abs. 1 Bst. a ZG)

Kiwi Wine vs. Alcopop: Customs Tariff Dispute

Determines that the classification of goods is based on their nature, quantity, and quality at the time they are placed under customs control.

A-5078/2012 (Art. 19 Abs. 1 ZG)

Customs Authority v. Transport Company: Back Taxes and Duties for Undeclared Foreign Trucks

Determines the basis for calculating customs duties based on the goods' characteristics at the time of declaration and applicable rates.

A-1134/2011 (Art. 19 Abs. 1 Bst. a ZG)

Farmer Liable for Customs Duties on Undeclared Corn Import

Determines that the customs duty is calculated based on the type, quantity, and condition of the goods at the time of declaration.

A-1134/2011 (Art. 19 Abs. 2 Bst. b ZG)

Farmer Liable for Customs Duties on Undeclared Corn Import

Provides that in cases where goods are not declared at all, they can be subject to the highest applicable duty rate for their type.