Federal Act on Value Added Tax

¹Tax­able im­port­ers re­gistered with the FTA as tax­able per­sons that re­port us­ing the ef­fect­ive meth­od may, in­stead of pay­ing the tax pay­able on the im­port of goods to the FCA, de­clare it in their peri­od­ic tax re­turn to the FTA (trans­fer pro­ced­ure), provided they reg­u­larly im­port and ex­port goods and sig­ni­fic­ant in­put tax sur­pluses res­ult.

²If the goods im­por­ted un­der the trans­fer pro­ced­ure are fur­ther pro­cessed or fin­ished on Swiss ter­rit­ory after the im­port, the FTA may au­thor­ise tax­able per­sons to sup­ply the pro­cessed or fin­ished goods to oth­er tax­able per­sons without cal­cu­lat­ing the tax.

³The Fed­er­al Coun­cil stip­u­lates the de­tails of the trans­fer pro­ced­ure.