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Art. 7 Zollgesetz (ZG) - Grundsatz

ZG; 1. Titel: Grundlagen des Zollwesens; 2. Kapitel: Zollpflicht und Zollerhebungsgrundlagen
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Art. 7 ZG · Grundsatz

Waren, die ins Zollgebiet oder aus dem Zollgebiet verbracht werden, sind zollpflichtig und müssen nach diesem Gesetz sowie nach dem Zolltarifgesetz veranlagt werden.

← Art. 6 ZG Zollgesetz (ZG) - Gegenstand Art. 8 ZG →

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Gerichtsentscheide zu dieser Bestimmung (16)

A-791/2024 (Art. 7 ZG)
Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases
States that goods imported into the Swiss customs territory are generally subject to customs duties.
A-6203/2020 (Art. 7 LD)
Company and Administrator Liable for Undeclared Archaeological Imports
Cited as the basis for goods being subject to customs duties and VAT upon importation.
A-6147/2020 (Art. 7 LD)
Archaeological Objects Import Duty Dispute
General provision on goods subject to customs duties and taxation.
A-6130/2020 (Art. 7 LD)
Federal Administrative Court Partially Upholds Tax Appeal on Imported Artifacts
Cited as the general provision for goods subject to customs duties and taxation upon import or export.
A-6146/2020 (art. 7 LD)
Import Tax on Archaeological Items Upheld, with One Exception
Cited as the basis for goods being subject to customs duties and taxation upon introduction into the customs territory.
P/5964/2022 · ge (art. 118 al. 1 et 3 en relation avec les art. 124 et 7 LD, ainsi que l'art. 1 al. 1 LTaD)
Customs Evasion and Tax Evasion Statute of Limitations Appeal
Ground for conviction regarding qualified intentional customs evasion, applied to the remaining period after prescription.
BVGE-2023-III-2 (Art. 7 ZG)
Classification of Goods by Numerical Order
This provision establishes that the import of goods across the Swiss customs border is generally subject to customs duties.
A-5867/2020 (art. 7 LD)
Federal Administrative Court Rules Against VAT Exemption for Imported Archaeological Objects and Antique Coins
Cited for the principle of general customs duty obligation for goods introduced into the customs territory.
P/24832/2021 · ge (art. 118 al. 1 et 3 en relation avec l'art. 124 et 7 LD ainsi que l'art. 1 al. 1 LTaD)
Customs, Tax, and Duty Evasion with Waived Expulsion for Established Defendant
This provision forms the basis for the conviction regarding aggravated intentional customs evasion.
A-1813/2021 (Art. 7 LD)
Customs Duties and VAT Liability for Imported Food Products
States that goods introduced into the customs territory are subject to customs duties and must be taxed according to customs law.
A-369/2020 (Art. 7 ZG)
Chicory Declaration Error: Company Liable for Mistake
General obligation for goods entering or leaving the customs territory to be subject to customs assessment.
A-5996/2017 (Art. 7 ZG)
Customs Authority Must Pursue Importer Before Freight Forwarder for Duty Shortfall
Cited as the general principle of customs duty liability for imported goods.
RR.2017.85 (Art. 7 ZG)
Switzerland: German Request for Assistance on Undervalued Goods Upheld
Defines goods subject to customs duties and the requirement for customs assessment.
A-579/2016 (Art. 7 ZG)
Pasta Producer's Duty Deferral Dispute
States that goods crossing the customs border are generally subject to customs duties.
A-3637/2010 (Art. 7 ZG)
Switzerland v. Director and Companies (Rapeseed Oil Import Fraud)
This provision establishes the general obligation to pay customs duties on imports.