631.0
ZGLD
CH
CH
Art. 9 Zollgesetz (ZG) - Vorübergehende Verwendung von Waren
ZG; 1. Titel: Grundlagen des Zollwesens; 2. Kapitel: Zollpflicht und Zollerhebungsgrundlagen
Art. 9 ZG · Vorübergehende Verwendung von Waren
Der Bundesrat kann vorsehen, dass ausländische Waren zur vorübergehenden Verwendung im Zollgebiet oder inländische Waren nach vorübergehender Verwendung im Zollausland unter teilweiser oder vollständiger Befreiung von den Einfuhrzollabgaben eingeführt werden können.
Er regelt die Voraussetzungen für die Zollabgabenbefreiung.
Er kann das Zollverfahren der vorübergehenden Verwendung aus wirtschaftlichen oder handelspolitischen Gründen ausschliessen, auf eine bestimmte Dauer beschränken oder von einer Bewilligung abhängig machen.
Gerichtsentscheide zu dieser Bestimmung (14)
JAAC 67.41 (Art. 9 et 13 LD)
Importer Liable for Customs Duties on Illegally Imported Piglets, Duty Calculation Method Questioned
Used to determine that the appellant is liable for customs duties.
VPB 2000.253 (art. 9 et 13 de la loi fédérale sur les douanes du 1er octobre 1925 (LD; RS 631.0))
Tariff Adjustments for Pharmaceuticals, Agricultural Products, and Wheat Semolina
Cited in relation to administrative procedures for determining and collecting import duties in cases of irregularities.
JAAC 64.54 (Art. 9 ZG)
Association Liable for Unpaid Customs Duties on Imported Spirits
Defines the scope of the customs declaration obligation, including the 'principal' who actually causes the transport of goods.
A-5867/2020 (art. 9 LD)
Federal Administrative Court Rules Against VAT Exemption for Imported Archaeological Objects and Antique Coins
Cited as the basis for the Federal Council to issue the Customs Ordinance (OD).
A-2764/2018 (Art. 9 ZG)
Import Duties on Undeclared Vehicle Upheld
Cited as the legal basis for the Federal Council to regulate temporary use of foreign goods.
A-1029/2018 (Art. 9 ZG)
Appellant Liable for VAT Import Duties Despite Assistant Role; One Horse Valuation Adjusted
Cited as the authorization for the Federal Council to regulate temporary use procedures, including customs duty exemptions.
A-1190/2018 (Art. 9 ZG)
Horse Import VAT Back-Assessment Appeal
Cited as the legal basis for temporary admission procedures with partial or full exemption from import duties.
A-983/2018 (Art. 9 ZG)
Tax Evasion and Misuse of Temporary Import Procedures for Horses
Legal basis for the provision on temporary use of goods, which was improperly used by the appellant.
A-1693/2006 (Art. 9 ZG)
Onion Importer Liable for Out-of-Quota Duties Despite Deadline Extension
Cited in conjunction with Art. 13 ZG to identify the persons liable for customs duties, relevant for determining who is obliged to repay unlevied duties under Art. 12 Abs. 2 VStrR.
JAAC 67.119 (Art. 9 und 13 ZG)
Importer's Untimely Domestic Production Report Forfeits Supplementary Tariff Quota
These articles are cited in conjunction with Art. 12 VStrR to establish the appellant's obligation to pay duties as the person liable or recipient of the undue advantage.
JAAC 67.44 (Art. 9 ZG)
Poultry Importer's Tariff Quota Violation
Cited as a basis for the importer's liability to pay duties.
JAAC 63.73 (Art. 9 Abs. 1 ZG)
Unlawful Economic Advantage from Un-Declared Vehicle Import
Discussed in the context of defining 'principal' for customs duty liability, but the appellant was not found to be a principal in this case.
JAAC 61.17 (Art. 9 LD)
Customs classification of synthetic fabric-covered binders.
Cited as a basis for determining who is subject to customs duties.
VPB du-6-octobre-1988 (Art. 9 al. 2 LD)
Federal Assembly Approves Customs Tariff Law Amendments
Cited as the basis for the Federal Assembly's authority to approve measures affecting the customs tariff.