631.0
ZGLD
CH
CH
Art. 74 Zollgesetz (ZG) - Zinsen
ZG; 3. Titel: Erhebung der Zollabgaben; 1. Kapitel: Zollschuld
Art. 74 ZG · Zinsen
Wird die Zollschuld nicht fristgerecht bezahlt, so ist ab ihrer Fälligkeit ein Verzugszins geschuldet.
Der Verzugszins ist nicht geschuldet: a. in besonderen Fällen, die der Bundesrat vorsieht; b. solange die Zollschuld durch Barhinterlage sichergestellt ist.
Zu Unrecht erhobene oder zu Unrecht nicht zurückerstattete Beträge werden vom BAZG vom Zeitpunkt der Zahlung an verzinst.
Das EFD legt die Zinssätze fest.
Gerichtsentscheide zu dieser Bestimmung (24)
VPB 2000.2489 (art. 74, ch. 1, et 87 de la loi fédérale du 1er octobre 1925 sur les douanes (LD))
Customs Violation and VAT Law Penalties
These provisions are cited as the legal basis for the fine imposed.
VPB 2000.2493 (art. 74, ch. 1, 75, et 87 de la loi fédérale du 1er octobre 1925 sur les douanes (LD))
Customs Fine and VAT Appeal Dispute
These articles were used to impose the fine and decision fee on the individual.
JAAC 64.54 (Art. 74 Ziff. 3 ZG)
Association Liable for Unpaid Customs Duties on Imported Spirits
Defines customs offenses, including failure to declare dutiable goods at border crossing.
A-4217/2021 (Art. 74 al. 1 LD)
Importing Company Liable for Unpaid Customs Duties Despite Intermediary's Failure
Cited regarding the due date of the customs debt and the application of default interest.
A-4703/2020 (Art. 74 al. 1 LD)
Importer Liable for Retroactive Customs Duties Despite Exporter's Fraud
Cited as the basis for charging default interest on subsequently collected customs duties.
A-1669/2021 (Art. 74 Abs. 1 und 2 ZG)
Customs Duties Appeal: Liability Upheld, Minor Reduction Granted
Regulates the accrual of default interest if customs debt is not paid on time.
A-4666/2020 (Art. 74 al. 1 LD)
Importer Liable for Unpaid Duties and VAT Despite Good Faith Claim
Cited as the basis for charging default interest on subsequently collected customs duties.
A-2598/2020 (Art. 74 Abs. 1 ZG)
Customs Authority Validly Collects Back Duties on Beer and Sauces Imported with Falsified Certificates
Cited regarding the obligation to pay default interest when customs duties are not paid on time.
A-5163/2018 (Art. 74 LD)
Retroactive Duties Imposed Due to Insufficient Proof of Preferential Origin
Used in conjunction with other provisions to impose subsequent payment of taxes.
A-5865/2017 (Art. 74 al. 1 LD)
Customs Duty on Pork Classification
Cited as the basis for charging default interest on customs duties.
A-5887/2009 (Art. 74 Abs. 3 ZG)
Dried Meat Processing Duty Dispute
Basis for awarding interest on amounts to be repaid to the appellant.
A-5887/2009 (Art. 74 Abs. 4 ZG)
Dried Meat Processing Duty Dispute
Refers to the Federal Department of Finance's role in setting interest rates.
A-1691/2006 (Art. 74 Ziff. 9 ZG)
Customs Quotas and Time-Barred Duties
Cited as the substantive offense for which customs duties were owed due to incorrect import declarations.
A-1724/2006 (Art. 74 ch. 9 LD)
Importer Bound by Customs Declarations Despite Clerical Error
Defines a customs offense as obtaining admission free of duty or a reduction of duties for goods that do not meet the prescribed conditions.
A-1675/2006 (Art. 74 Ziff. 6 ZG)
Bicycle Trailer Classification Dispute and Duty Recovery
Cited as the legal provision that was violated by incorrectly declaring the goods at a lower tariff number, leading to customs duty reduction or endangerment.