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Art. 76 Zollgesetz (ZG)

ZG; 3. Titel: Erhebung der Zollabgaben; 2. Kapitel: Sicherstellung von Zollforderungen

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Art. 76 ZG

Entsteht eine Zollforderung nur bedingt oder gewährt das BAZG Zahlungserleichterungen, so muss die Zollschuldnerin oder der Zollschuldner die Zollforderung durch Barhinterlage, durch Hinterlegung sicherer und marktgängiger Wertpapiere oder durch Zollbürgschaft sicherstellen.

Wird keine Sicherheit geleistet oder erscheint die Zahlung als gefährdet, so kann das BAZG, auch wenn die Zollforderung noch nicht fällig ist, eine Sicherstellungsverfügung erlassen oder das Zollpfandrecht geltend machen.

Die Zahlung kann namentlich als gefährdet erscheinen, wenn die Zollschuldnerin oder der Zollschuldner: a. mit der Zahlung in Verzug ist; oder b. keinen Wohnsitz in der Schweiz hat oder Anstalten trifft, den Wohn- oder Geschäftssitz oder die Betriebsstätte in der Schweiz aufzugeben oder sich im schweizerischen Handelsregister löschen zu lassen.

Der Bundesrat legt fest, in welchen Fällen keine oder nur teilweise Sicherstellung verlangt wird.

← Art. 75 ZG Zollgesetz (ZG) - Gegenstand Art. 77 ZG →

Gerichtsentscheide zu dieser Bestimmung (13)

A-1036/2025 (Art. 76 LD)

Customs Authority Can Demand Over 25 Million Franc Guarantee for Alleged Gold Smuggling

Authorizes the customs authority to order the provision of a guarantee or to enforce a customs pledge.

A-1036/2025 (Art. 76 cpv. 2 LD)

Customs Authority Can Demand Over 25 Million Franc Guarantee for Alleged Gold Smuggling

Conditions under which the customs authority can order a guarantee or enforce a pledge.

A-1276/2025 (art. 76 LD)

Federal Court Upholds 25 Million Franc Gold Smuggling Guarantee

Cited as the legal basis for the order to provide security and the seizure of assets.

A-577/2025 (Art. 76 Abs. 2 ZG)

Federal Administrative Court Upholds Customs Seizure of Undeclared Goods

Basis for issuing the security order to secure the customs claims.

A-3809/2021 (Art. 76 Abs. 2 ZG)

Customs Seizure Justified for Overdue Import Taxes

This provision is the legal basis for the customs authority to issue a security order when no security is provided or payment is at risk.

A-3817/2021 (Art. 76 Abs. 2 ZG)

Art Import Tax Seizure Reduced for Excessive Fines and Disproportionate Amount

Basis for the court's decision to partially uphold the appeal concerning the seizure of customs claims.

A-3817/2021 (Art. 76 Abs. 3 ZG)

Art Import Tax Seizure Reduced for Excessive Fines and Disproportionate Amount

Used to justify the assumption that customs claims were endangered due to the defendants' foreign business seats.

A-584/2020 (Art. 76 Abs. 2 ZG)

Seizure of Suspected Illegally Imported Archaeological Objects Upheld

This provision was cited as a requirement for seizure, stating that payment of the customs debt must appear endangered.

BVGE-2017-III-2 (Art. 76 al. 2 et 3 LD)

Customs Lien Seizure Disproportionate Without Established Debt

These provisions are cited as logically applying to the seizure of the object, particularly regarding the condition that payment of the customs debt appears threatened and the lack of provision of security.

BVGE-2015-15 (Art. 76 Abs. 1 ZG)

Guarantor's Obligations: Civil Lawsuit Required, Not Administrative Order

Cited as a legal ground for securing customs claims, which is relevant to the surety obligations in question.

40.2003.3 · ti (art. 76 cifra 1 LD)

Customs Fraud Negligent Misclassification of Cheese

The accused was declared guilty of an infraction of prohibitions under this article, which is cited in the dispositive ruling establishing guilt.

40.2002.8 · ti (art. 76 LD)

Director Acquitted of Customs and Fiscal Receiving of Smuggled Hams

This article defining customs infringement is cited in the final ruling section, accompanying the other substantive provisions related to the acquittal.

40.2003.3 · ti (art. 76 cifra 1 LD)

Customs Offense Conviction Affirmed for Misdeclared Cheese Water Content

The defendant was found guilty of violating prohibitions under this provision as stated in the main dispositive order (2.).