Facts
The appellant, Hotel [X. GmbH] , imported 27.2 kg of kosher smoked beef on December 3, 2010. The Federal Customs Administration assessed the meat under customs tariff number 0210.2090 with a customs duty of Fr. 1'190.-- per 100 kg gross. The appellant requested that the meat be assessed under the same customs tariff as non-kosher smoked beef imported within customs quota No. 5.
The appellant had a general import permit for the importation of meat and meat products from animals of customs tariff numbers 0101-0104, including a customs quota share for kosher meat from animals of the bovine species. The appellant acquired a customs quota share of 1,500 kg gross of kosher meat from animals of the bovine species for the import period of the fourth quarter of 2010.
Considerations
The Federal Court examined the jurisdiction and the prerequisites for consideration and came to the conclusion that the appeal was admissible. The appellant had not challenged the general import permit, but the Federal Court decided that this was not necessary, as the permit did not regulate the tariff classification of the meat.
The Federal Court examined the appellant's complaint that the regulations on customs quotas and the tariff classification of kosher meat were unconstitutional. It decided that the regulations did not violate the Cst. or the law and that the tariff classification of the kosher smoked…