Facts
The [X. AG] reported several imports of belts from Hungary for customs clearance at the normal tariff, although these shipments would have been duty-free for preferential reasons. The [X. AG] submitted applications for customs refunds, which were rejected because the relevant deadlines were missed or the formal requirements for customs exemption were not met.
The [X. AG] requested the Federal Customs Administration to waive the customs amount of CHF 92'153.95, but this was rejected. The [X. AG] appealed to the Federal Customs Commission, which dismissed the appeal.
The [X. AG] applies for administrative appeal to repeal the decision of the Customs Commission and to grant the customs remission.
Considerations
The Federal Court considers that the administrative appeal against rulings on remission or deferral of payable duties is inadmissible, unless it concerns a legal claim of the payer, such as in the case of customs remission according to Art. 127 of the CustA.
The CustA knows various types of customs clearance, including provisional customs clearance for goods whose final clearance at the time of import declaration does not seem feasible. Provisional clearance can also be applied if the formal requirements for preferential treatment, such as the presence of certificates of origin, are missing.
A customs remission due to erroneous omission of the application for preferential clearance is only permissible if both the material and formal requirements for preferential treatment were actually met at the time of import. If the application is omitted under such conditions, even though the certificate of origin is available, this can subsequently lead to a customs remission.
In…