631.0
ZGLD
CH
CH
Art. 83 Zollgesetz (ZG) - Beschlagnahme
ZG; 3. Titel: Erhebung der Zollabgaben; 2. Kapitel: Sicherstellung von Zollforderungen
Art. 83 ZG · Beschlagnahme
Das BAZG macht das Zollpfandrecht durch Beschlagnahme geltend.
Die Beschlagnahme besteht in der Besitzergreifung oder in einem Verfügungsverbot, das an die Besitzerin oder den Besitzer der Waren beziehungsweise der Sachen gerichtet wird.
Findet das BAZG Waren, von denen anzunehmen ist, dass sie widerrechtlich ins Zollgebiet verbracht worden sind, so sind sie als Zollpfand zu beschlagnahmen. Falls der Wert der Waren es rechtfertigt, versucht das BAZG, die berechtigte Person ausfindig zu machen.
Gerichtsentscheide zu dieser Bestimmung (9)
A-1036/2025 (Art. 83 cpv. 1 LD)
Customs Authority Can Demand Over 25 Million Franc Guarantee for Alleged Gold Smuggling
Conditions for the application of a customs pledge.
BVGE-2025-I-2 (Art. 83 al. 1 LD)
Customs Authority's Refusal to Return Seized Watch Without Prior Decision is Admissible
Cited as the provision allowing the customs authority to enforce its lien through seizure.
BV.2023.15 (Art. 83 al. 1 LD)
Customs Declarations Admissible Despite Self-Incrimination Claim
Cited by the plaintiff as a ground for appeal, but deemed not applicable by the court.
A-584/2020 (Art. 83 Abs. 2 ZG)
Seizure of Suspected Illegally Imported Archaeological Objects Upheld
This provision was referenced in the context of seizure through possession or a prohibitory order.
A-2237/2018 (Art. 83 Abs. 1 ZG)
Customs Seizure of Sculpture Upheld Amidst Deferral Procedure Dispute
Allows the customs administration to enforce the customs lien through seizure.
BVGE-2017-III-2 (Art. 83 al. 1 LD)
Customs Lien Seizure Disproportionate Without Established Debt
This provision is cited as the basis for the seizure of the object encumbered by the customs lien.
VPB 2008-07-22 (art. 83, al. 3, de la loi fédérale sur les douanes, LD)
Cigarette Seizure Notification and Claim Period
This provision is cited in the notification regarding the disposition of seized goods.
14.1995.144 · ti (Art. 83 LD)
Creditor Opposition to Enforcement Rejected Based on Unexpired Fine and Tax Claims
Cited in the grounds for decision, related to the applicability of the DPA for prescription of criminal action concerning customs law.
TPF 2017 93 (Art. 83 Abs. 1 ZG)
Customs Lien Seizure and Appeal Procedures
Cited as the legal basis for seizure to enforce customs lien rights.