Ordinance
on Beverage Containers
(Beverage Container Ordinance, BCO)

1 Those re­quired to pay the fee shall, no later than 30 days after the end of each cal­en­dar half year, in­form the Fee Or­gan­isa­tion of the num­ber of bever­age con­tain­ers li­able to the fee sup­plied or im­por­ted by them dur­ing this peri­od. Fig­ures shall be in­dic­ated sep­ar­at­ely in ac­cord­ance with the re­quire­ments of the Fee Or­gan­isa­tion and with the level of fee.

2 The fee for the con­tain­ers sup­plied or im­por­ted dur­ing a cal­en­dar half year shall be due for pay­ment 60 days after the end of the peri­od in ques­tion. In the event of late pay­ment, de­fault in­terest is pay­able; if pay­ment is made in ad­vance, the Fee Or­gan­isa­tion may grant cred­it in­terest.

3 If the Fee Or­gan­isa­tion trans­fers the col­lec­tion of the fee to the Fed­er­al Of­fice for Cus­toms and Bor­der Se­cur­ity (FO­CBS)⁴, then the col­lec­tion, due date and in­terest pay­ments are gov­erned by the cus­toms le­gis­la­tion.