What is a remission?
We refrain from levying duties or refund them in the following cases:
- The item is still in our custody or has not yet been definitively assessed for importation and is completely or partially destroyed by accident, force majeure or with official consent.
- The item has been assessed for importation (released into free circulation) and is completely or partially destroyed or re-exported based on an official ruling.
- Based on Article 85 of the Customs Act, we subsequently claim duties that would be disproportionately high.
- In cases where "exceptional circumstances" would make payment seem particularly harsh. These circumstances may not affect the assessment of customs duties, i.e. particularly bring about a change of tariff number.
Production errors such as missed deadlines or procedural failures do not constitute "exceptional circumstances". Even if an appeal does not lead to the outcome you desire, this cannot be achieved subsequently by means of a remission (see Decision of the Federal Administrative Court A-1694/2006 of 7 February 2007).
The legal basis is formed by Article 86 para. 1 letters a to d of the Customs Act (CustA; SR 631.0).