Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 117 Transfer of the import tax payment

(Art. 63 VAT Act)

1Per­sons who wish to pay taxes un­der the trans­fer pro­ced­ure re­quire au­thor­isa­tion from the FTA.

2If doubt ex­ists as to wheth­er the re­quire­ments for the trans­fer of the im­port tax are ful­filled, the FCA shall levy the tax.

3The pre­scrip­tion of im­port tax li­ab­il­ity that has been trans­ferred is gov­erned by Art­icle 42 VAT Act.

4The FTA shall reg­u­late ex­e­cu­tion in con­sulta­tion with the FCA.

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