Federal Act on Value Added Tax

In­terest on late pay­ment is not im­posed if:

a.

the im­port tax debt has been se­cured by a cash de­pos­it;

b.

goods re­leased for free cir­cu­la­tion (Art. 48 CustA¹) are first pro­vi­sion­ally as­sessed (Art. 39 CustA) and at the time of ac­cept­ance of the cus­toms de­clar­a­tion, the im­port­er was re­gistered on Swiss ter­rit­ory as a tax­able per­son;

c.²

goods con­di­tion­ally as­sessed (Art. 49, 51 para. 2 let­ter b, 58 and 59 CustA) on con­clu­sion of the cus­toms pro­ced­ure

1.

are re-ex­por­ted, or

2.

are placed un­der an­oth­er cus­toms pro­ced­ure (Art. 47 CustA);

c^bis.³

in the case of goods con­di­tion­ally as­sessed, the im­port­er was re­gistered on Swiss ter­rit­ory as a tax­able per­son at the time of ac­cept­ance of the cus­toms de­clar­a­tion;

d. ⁴

e.

the goods must be de­clared peri­od­ic­ally for the cus­toms as­sess­ment pro­ced­ure (Art. 42 para. 1 let­ter c CustA) or are sub­sequently as­sessed un­der a sim­pli­fied cus­toms as­sess­ment pro­ced­ure (Art. 42 para. 2 CustA) and the im­port­er was re­gistered on Swiss ter­rit­ory as a tax­able per­son at the time of the im­port.