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


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Art. 117 Transfer of the import tax payment

(Art. 63 VAT Act)

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

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

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

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

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