Facts
The [X. AG] (appellant) imported various shipments of textiles from Germany in January and February 1997 and applied for definitive (duty-free) EC preference clearance. The customs authorities found that the EUR.1 movement certificate did not reflect the actual origin of the goods. The German exporter, [D. GmbH] , had issued the certificate without physically inspecting the goods. The Swiss customs administration requested a subsequent inspection and found that the goods did not meet the EU origin requirements.
The appellant was required to pay a customs duty of Fr. 635'668.--. It lodged an appeal, arguing that it was entitled to rely on the supplier's declaration and that the customs authorities had not previously noticed the incorrect declaration.
Considerations
The Federal Court dismissed the appeal and ruled that the appellant had not met the requirements for duty-free movement of goods. The EUR.1 movement certificate had not been issued in accordance with the actual origin of the goods.
The court found that the appellant, as the importer and customs declarant, was responsible for the accuracy of the information provided in the movement…