Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(Art. 52 para. 3 and 19 para. 2 VAT Act)

1 If an im­port as­sess­ment un­der Art­icle 19 para­graph 2 VAT Act is re­ques­ted, a cost cal­cu­la­tion must be sub­mit­ted at the time of cus­toms clear­ance.

2 The cost cal­cu­la­tion must show:

a.

the dir­ect costs of the in­di­vidu­al sup­plies;

b.

the total con­sid­er­a­tion.

3 Cost ele­ments that can­not be fully al­loc­ated to the in­di­vidu­al sup­plies, such as over­heads, profit or trans­port costs, must be al­loc­ated to the in­di­vidu­al sup­plies by value.

4 The Fed­er­al Cus­toms Ad­min­is­tra­tion (FCA) may from case to case de­mand fur­ther doc­u­ment­a­tion in or­der to re­view the cal­cu­la­tion.