Facts
On May 5, 2014, the freight forwarding company X. AG reported a shipment for import by the importer Y. AG. The customs office assessed the import according to the declaration under tariff number 0202.3099 with a customs rate of CHF 2,057.- per 100 kg gross. Four days later, the freight forwarding company applied to the customs office for a correction of the assessment, so that the import would instead be assessed as "spiced beef" under tariff number 1602.5099 (CHF 638.- per 100 kg gross).
The customs office forwarded the application to the Customs District Directorate for handling as a "tariff complaint". The latter dismissed the complaint, as the proof of the alleged nature of the goods had not been provided. The Federal Administrative Court and finally the Federal Supreme Court confirmed this decision.
Considerations
The Federal Supreme Court states that customs law knows a correction provision that allows the declarant to apply for a change in the assessment within 30 days after the goods have left the custody of the customs administration. In the present case, the customs office should therefore have initiated a correction procedure instead of forwarding the matter directly to the Customs District Directorate for handling as a complaint.
The burden of proof for the prerequisites of the correction provision lies with the declarant. In particular, they must prove that the goods have not been altered since then. The Federal Supreme Court considers it reasonable that the…