631.0
ZGLD
CH
Art. 35 Zollgesetz (ZG) - Überprüfung der angenommenen Zollanmeldung
ZG; 2. Titel: Zollveranlagungsverfahren; 2. Kapitel: Veranlagung
Art. 35 ZG · Überprüfung der angenommenen Zollanmeldung
Die Zollstelle kann die angenommene Zollanmeldung und die Begleitdokumente während des Veranlagungsverfahrens jederzeit überprüfen.
Sie kann von der anmeldepflichtigen Person weitere Unterlagen verlangen.
Gerichtsentscheide zu dieser Bestimmung (6)
A-1724/2006 (Art. 35 al. 2 LD)
Importer Bound by Customs Declarations Despite Clerical Error
The accepted customs declaration serves as the basis for determining customs duties.
JAAC 70.55 (Art. 35 Abs. 2 ZG)
Importer's Burden of Proof for Goods' Quality
Establishes that the customs declaration, once accepted, is binding for the declarant, unless revised.
BE.2004.50001b · ag (§ 35 Abs. 1 LD)
Government Council's Allowance Ruling Upheld
Cited as the legal basis for applying previous law for salary calculations until March 31, 2001.
JAAC 66.56 (Art. 35 ZG)
Retroactive Customs Duties on Unre-exported Goods
Cited to establish that the accepted customs declaration is binding and forms the basis for customs assessment.
AGVE.2004.113 · ag (Art. 35 Abs. 1 LD)
Cost-of-Living Allowance Not Obligatory Salary Scale Adjustment
Determines the application of the law in effect on December 31, 1999, for wage adjustments until March 31, 2001.
JAAC 60.80 (Art. 35 Abs. 2 ZG)
Customs Authorities' Duty to Inform on Exemptions
Cited to state that the accepted customs declaration is binding for the issuer and serves as the basis for determining customs duties.