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Art. 34 Zollgesetz (ZG) - Berichtigung oder Rückzug der Zollanmeldung

ZG; 2. Titel: Zollveranlagungsverfahren; 2. Kapitel: Veranlagung

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Art. 34 ZG · Berichtigung oder Rückzug der Zollanmeldung

Die anmeldepflichtige Person kann die angenommene Zollanmeldung berichtigen oder zurückziehen, solange die Waren noch gestellt sind und solange die Zollstelle: a. nicht festgestellt hat, dass die Angaben in der Zollanmeldung oder in den Begleitdokumenten unrichtig sind; oder b. keine Beschau angeordnet hat.

Der Bundesrat kann für Waren, die den Gewahrsam des BAZG bereits verlassen haben, eine kurze Frist zur Berichtigung der angenommenen Zollanmeldung vorsehen.

Innerhalb von 30 Tagen ab dem Zeitpunkt, in dem die Waren den Gewahrsam des BAZG verlassen haben, kann die anmeldepflichtige Person der Zollstelle ein Gesuch um Änderung der Veranlagung einreichen; gleichzeitig muss sie eine berichtigte Zollanmeldung einreichen.

Die Zollstelle gibt dem Gesuch statt, wenn die anmeldepflichtige Person nachweist, dass: a. die Waren irrtümlich zu dem in der Zollanmeldung genannten Zollverfahren angemeldet worden sind; oder b. die Voraussetzungen für die beantragte neue Veranlagung schon erfüllt waren, als die Zollanmeldung angenommen wurde, und die Waren seither nicht verändert worden sind.

← Art. 33 ZG Zollgesetz (ZG) - Gegenstand Art. 35 ZG →

Gerichtsentscheide zu dieser Bestimmung (18)

A-5586/2023 (Art. 34 ZG)

Tomato Import Quota Breach and Misdeclaration Case

Cited as the provision under which the possibility of amending a customs declaration is examined.

A-1741/2022 (Art. 34 Abs. 3 ZG)

Customs Declaration Correction for Beef Imports Denied

This provision concerns the correction of customs decisions, which is a key procedural aspect relevant to the case's progression.

A-6100/2022 (Art. 34 Abs. 3 und Abs. 4 Bst. b ZG)

Customs Forwarder Liable for Misdeclared Origin Duties; Tariff Classification Remanded

Allows for a correction of the customs declaration under certain conditions if the requirements for the new assessment were already met at the time of acceptance and the goods have not been altered.

A-3345/2020 (Art. 34 Abs. 3 ZG)

Customs Duty on Undeclared VOC Exports

Cited as the provision allowing for correction of customs declarations after the goods have left customs control, under specific conditions.

A-3345/2020 (Art. 34 Abs. 4 ZG)

Customs Duty on Undeclared VOC Exports

Cited in conjunction with Art. 34 para. 3 ZG regarding the conditions for granting a request for amendment of the assessment.

A-369/2020 (Art. 34 Abs. 2 ZG)

Chicory Declaration Error: Company Liable for Mistake

Allows for correction of a customs declaration under specific conditions before the issuing of an assessment notice.

A-369/2020 (Art. 34 Abs. 3 und 4 Bst. b ZG)

Chicory Declaration Error: Company Liable for Mistake

Defines the conditions under which a request for amendment of a customs assessment can be granted.

A-5688/2015 (Art. 34 cpv. 3 LD)

Customs Export Certificate Rectification Deadline Case

Cited as the basis for the 30-day deadline to request a correction of the customs certificate of export, which was missed by the appellant.

A-581/2016 (Art. 34 ZG)

Importer's VOC Levy Dispute Reduced by Court

Basis for correcting the customs declaration after the assessment decision was issued.

A-5214/2014 (Art. 34 Abs. 4 Bst. b ZG)

Switzerland Customs Tariff: Strict Deadlines for Preferential Treatment and Origin Certificates

Cited as the legal basis for correcting a customs declaration when the conditions for a new assessment were already met at the time of the original declaration and the goods have not been altered since.

BVGE-2015-24 (Art. 34 ZG)

Oversight in Duty Exemption Claim Not Exceptional Circumstance

Used to assess whether the applicant could have corrected the customs declaration within the prescribed period.

A-6660/2011 (Art. 34 ZG)

Dough Sheet Tariff Reclassification Denied for Untimely Filing and Insufficient Proof

The main ground for rejecting the appeal is the expiry of the time limit for correcting the customs declaration.

A-3213/2009 (Art. 34 ZG)

Customs Refund Denied Due to Missed 30-Day Deadline

The court used this provision to determine the conditions and deadlines for changing a customs declaration, which was central to the case regarding a retrospective application for preferential customs treatment.

JAAC 70.55 (Art. 34 Abs. 2 ZG)

Importer's Burden of Proof for Goods' Quality

Defines the scope of the customs office's review of the declaration, limiting it to formal correctness, completeness, and consistency with accompanying documents.

HG150114 · zh (Art. 34 Abs. 1 ZG)

Consignor v. Consignee: Reimbursement of Higher Customs Duties Due to Lack of Import Quotas

Cited in the examination of the conditions under which a customs declaration can be corrected while goods are still in customs custody.