Federal Act on Value Added Tax

¹The tax is cal­cu­lated:

a.

on the con­sid­er­a­tion, if the goods are im­por­ted in ful­fil­ment of a sales or com­mis­sion trans­ac­tion;

b.

on the con­sid­er­a­tion for sup­plies of goods un­der work and la­bour con­tracts or for work with­in the mean­ing of Art­icle 3 let­ter d num­ber 2 us­ing goods re­leased for free cir­cu­la­tion (Art. 48 CustA²) and car­ried out by a per­son not re­gistered on Swiss ter­rit­ory as a tax­able per­son;

c.

on the con­sid­er­a­tion for work car­ried out abroad on be­half of artists and sculptors on their own works of art (Art. 3 let. d no. 2), provided the works of art were brought onto Swiss ter­rit­ory by them or on their be­half;

d.

on the con­sid­er­a­tion for the use of goods that were im­por­ted for tem­por­ary ad­mis­sion un­der Art­icles 9 and 58 CustA, provided the amount of tax due on this con­sid­er­a­tion is sub­stan­tial; if no or a re­duced con­sid­er­a­tion is de­man­ded for the tem­por­ary use, the con­sid­er­a­tion that would be charged by an in­de­pend­ent third party ap­plies;

e.

on the con­sid­er­a­tion for the work car­ried out abroad on goods (Art. 3 let. d no. 2) that were ex­por­ted un­der Art­icles 9 and 58 CustA for tem­por­ary ad­mis­sion or un­der Art­icles 13 and 60 CustA for out­ward job pro­cessing un­der a work and la­bour con­tract and are re­turned to the con­signor on Swiss ter­rit­ory;

f.

on the con­sid­er­a­tion for the work car­ried out abroad on goods (Art. 3 let. d no. 2), provided they have been taken abroad for job pro­cessing un­der a work and la­bour con­tract un­der the ex­port pro­ced­ure (Art. 61 CustA) and are re­turned to the con­signor on Swiss ter­rit­ory;

g.³

on the mar­ket value in the re­main­ing cases; the mar­ket value is what the im­port­er, at the level at which the im­port is ef­fected, would have to pay to ob­tain the same goods from an in­de­pend­ent sup­pli­er in the source land of the goods at the time that the im­port tax debt is in­curred un­der Art­icle 56 un­der the con­di­tions of free com­pet­i­tion.

²If the tax cal­cu­la­tion is based on the con­sid­er­a­tion, the con­sid­er­a­tion paid or pay­able by the im­port­er or by a third party in his stead un­der Art­icle 24 ap­plies, sub­ject to Art­icle 18 para­graph 2 let­ter h. If the con­sid­er­a­tion is altered sub­sequently, Art­icle 41 ap­plies by ana­logy.

³The as­sess­ment basis must in­clude, if not already in­cluded:

a.

the taxes, cus­toms du­ties and oth­er charges in­curred out­side Swiss ter­rit­ory and as a res­ult of the im­port, with the ex­cep­tion of the Value Ad­ded Tax be­ing levied;

b. ⁴

the costs of the trans­port or dis­patch and all re­lated sup­plies as far as the des­tin­a­tion on Swiss ter­rit­ory to which the goods are to be trans­por­ted at the time im­port tax debt un­der Art­icle 56 is in­curred; if this loc­a­tion is un­known, the des­tin­a­tion is the place where the trans-ship­ment takes place on Swiss ter­rit­ory after im­port tax debt is in­curred.

⁴If doubt ex­ists as to the cor­rect­ness of the cus­toms de­clar­a­tion or val­ues are lack­ing, the FCA may es­tim­ate the tax as­sess­ment basis at its fair dis­cre­tion.

⁵Price or value in­form­a­tion ex­pressed in for­eign cur­rency ad­duced in de­term­in­ing the as­sess­ment basis must be con­ver­ted in­to Swiss francs at the ex­change rate (of­fer) pre­vail­ing on the stock ex­change day im­me­di­ately pri­or to the in­cur­rence of the im­port tax debt un­der Art­icle 56.