Decision on the Binding Nature of the Tariff Decision of the Federal Customs Appeals Commission

Facts

This case involved the importation of the starch product "Bindex-N" by the appellant company F. AG. The customs authorities had initially classified the product under customs tariff number 3819.50, but later reclassified it under number 2307.20 with a higher customs rate due to its use as animal feed. The subsequent post-clearance assessment of around 272,788.60 Swiss francs was legally confirmed by the Federal Customs Appeals Commission. In a subsequent criminal proceeding for customs violation and breach of the ban, the High Court of the Canton of Zurich referred the files back to the Federal Customs Appeals Commission, as it did not consider the Commission's tariff decision to be binding on the court. The Federal Customs Administration then filed a nullity appeal with the Federal Supreme Court.

Considerations

The Federal Supreme Court concluded that the Federal Customs Appeals Commission is not an administrative authority, but an independent judicial body, and that its tariff decisions are binding on the…