Facts
Josef Wolff had Swiss gold watches smuggled into Switzerland and then re-exported abroad. The Federal Customs Administration set the luxury tax for this importation at CHF 146,028.80 and declared Wolff jointly and severally liable as the principal pursuant to Arts. 9 and 13 CustA. Wolff appealed against this decision, arguing in particular that the luxury tax was not due if the goods were re-exported. He also invoked the judgment of the Federal Tribunal 62 I 30.Considerations
The Federal Tribunal dismisses the appeal. Firstly, the goods in transit (gold watches) being luxury goods within the meaning of Annex II of the Luxury Tax Ordinance, their importation into Switzerland was subject to this tax, even if they were subsequently re-exported. Indeed, any importation of luxury goods is in principle taxable, except for certain exceptions. Imported goods must be declared to customs and customs duties paid or secured, even for goods in transit. Re-exportation under customs control does allow for the refund of the tax, but on condition that the goods have been declared upon importation, which was not the case here.
Secondly, the notion of "principal" within the meaning of Art. 9(1) CustA must be interpreted broadly. It is not only a valid mandate within the meaning of civil law, but any person who has goods, regularly or smuggled, pass through the customs border. The purpose of this regulation is to ensure the collection of customs duties, by allowing the tax authorities to claim them from as many persons as possible. Thus, the carrier…